FİNANSAL TABLOLARIN ORAN ANALİZİ İLE İNCELENMESİ: ADESE ÖRNEĞİ

Financial analysis is of vital importance for today's enterprises to sustain their existence and create value. The ratio analysis, which is one of the basic financial analysis methods, helps explain the financial advantages and weaknesses of the enterprises. The ratio analysis, which uses the balance sheet and income statement data, which are the main financial statements, is important in terms of establishing the financial structures of the enterprises and providing the basis for the analyzes based on the other accounting information system. In this direction, besides the theoretical explanations, ratio analysis method was applied to the data of Adese Shopping Centers, which is a retail company, between 2014- 2016. The financial statements of the Company are compiled from the Public Disclosure Platform (KAP) website and the rates are compared with the sector ratios taken from the TCMB's internet site. According to the data of Capital magazine, this enterprise was selected as an average enterprise in terms of turnover in the retail sector. According to the results of the analyzes, the liquidity of the enterprise is weak, the financial structure is strong, it is insufficient in terms of activity rates and it is above the sector average in terms of profitability. As a result, the business subject to analysis should solve the liquidity problem, maintain the equity-weighted capital structure, focus more on its core operations and stabilize its high profitability.