Financial Statements Analysis: A study of a Leather Enterprise

Görkem Çerikcioğlu Çelik

Makale detayları

Financial Statements Analysis: A study of a Leather Enterprise

Yazarlar:

Görkem Çerikcioğlu Çelik

Yayıncı:

Igdir University

Ana Başlıklar:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Dergi:

Iğdır Üniversitesi Sosyal Bilimler Dergisi Issue 40, pp.287-311

Belge Tipi:

Makale

Yayın Tarihi:

10/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360113

pISSN:

2147-5717

Anahtar kelimeler:

Özet:

 In this study, the financial position of a leather enterprise in Turkey is analysed in detail using financial statement analysis methods. In the study, balance sheets and income statements for the years 2021 and 2022 were analysed using comparative table analysis, vertical percentage analysis and ratio analysis techniques. The findings obtained revealed the short-term financial position of the enterprise in comparison with other enterprises in the sector. Analyses using data from the Central Bank of the Republic of Turkey show that the liquidity and profitability indicators of the enterprise are above the sector averages, but efficiency ratios need improvement. The focus of this study is to examine in detail the short-term financial position and performance of the enterprise for a certain period and to highlight the changes between periods. In the study, the Event Study method was used. In the case studies where this method is applied, Comparative Tables Analysis Horizontal Analysis, Vertical Analysis Vertical Percentage Analysis and Ratio Analysis are used as financial analysis techniques. However, trend analysis, which is a technique for evaluating long-term trends, is not included in the scope of this study. The financial statements required for the research were obtained from the Public Disclosure Platform and the data obtained were analysed and interpreted in Microsoft Office Excel programme.

 In this study, the financial position of a leather enterprise in Turkey is analysed in detail using financial statement analysis methods. In the study, balance sheets and income statements for the years 2021 and 2022 were analysed using comparative table analysis, vertical percentage analysis and ratio analysis techniques. The findings obtained revealed the short-term financial position of the enterprise in comparison with other enterprises in the sector. Analyses using data from the Central Bank of the Republic of Turkey show that the liquidity and profitability indicators of the enterprise are above the sector averages, but efficiency ratios need improvement. The focus of this study is to examine in detail the short-term financial position and performance of the enterprise for a certain period and to highlight the changes between periods. In the study, the Event Study method was used. In the case studies where this method is applied, Comparative Tables Analysis Horizontal Analysis, Vertical Analysis Vertical Percentage Analysis and Ratio Analysis are used as financial analysis techniques. However, trend analysis, which is a technique for evaluating long-term trends, is not included in the scope of this study. The financial statements required for the research were obtained from the Public Disclosure Platform and the data obtained were analysed and interpreted in Microsoft Office Excel programme.

 In this study, the financial position of a leather enterprise in Turkey is analysed in detail using financial statement analysis methods. In the study, balance sheets and income statements for the years 2021 and 2022 were analysed using comparative table analysis, vertical percentage analysis and ratio analysis techniques. The findings obtained revealed the short-term financial position of the enterprise in comparison with other enterprises in the sector. Analyses using data from the Central Bank of the Republic of Turkey show that the liquidity and profitability indicators of the enterprise are above the sector averages, but efficiency ratios need improvement. The focus of this study is to examine in detail the short-term financial position and performance of the enterprise for a certain period and to highlight the changes between periods. In the study, the Event Study method was used. In the case studies where this method is applied, Comparative Tables Analysis Horizontal Analysis, Vertical Analysis Vertical Percentage Analysis and Ratio Analysis are used as financial analysis techniques. However, trend analysis, which is a technique for evaluating long-term trends, is not included in the scope of this study. The financial statements required for the research were obtained from the Public Disclosure Platform and the data obtained were analysed and interpreted in Microsoft Office Excel programme.

 Bu araştırmada, Türkiyede faaliyet gösteren bir deri işletmesinin mali durumu, mali tablo analiz yöntemleri aracılığıyla detaylı bir şekilde ele alınmıştır. Araştırmada, işletmenin 2021 ve 2022 yıllarına ait bilanço ve gelir tabloları, karşılaştırmalı tablolar analizi, dikey yüzde analizi ve oran analizi yöntemleri kullanılarak incelenmiştir. Elde edilen bulgular, işletmenin kısa vadeli mali durumunu sektördeki diğer işletmelerle karşılaştırmalı olarak değerlendirmiştir. Türkiye Cumhuriyet Merkez Bankasının verilerinden yararlanılarak gerçekleştirilen analizler, işletmenin likidite ve kârlılık göstergelerinin sektör ortalamalarının üzerinde olduğunu, ancak etkinlik oranlarında iyileştirmeye ihtiyaç duyulduğunu ortaya koymuştur. Çalışma, işletmenin belirli bir döneme ait kısa vadeli mali durumunu ve performansını ayrıntılı bir şekilde analiz etmeyi ve dönemsel değişiklikleri vurgulamayı amaçlamaktadır.Araştırmada, Örnek Olay Çalışması Event Study yöntemi uygulanmıştır. Bu yöntemin kullanıldığı durumlarda, mali analiz tekniklerinden Karşılaştırmalı Tablolar Analizi Yatay Analiz, Dikey Analiz Dikey Yüzde Analizi ve Oran Rasyo Analizi yöntemlerinden faydalanılmaktadır. Araştırmada kullanılan mali tablolar Kamuyu Aydınlatma Platformundan temin edilmiş ve veriler Microsoft Office Excel programı kullanılarak analiz edilmiş ve yorumlanmıştır.

Makale detayları

Financial Statements Analysis: A study of a Leather Enterprise

Yazarlar:

Görkem Çerikcioğlu Çelik

Yayıncı:

Igdir University

Ana Başlıklar:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Dergi:

Iğdır Üniversitesi Sosyal Bilimler Dergisi Issue 40, pp.287-311

Belge Tipi:

Makale

Yayın Tarihi:

10/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360113

pISSN:

2147-5717

Accounting

Financial Statements

Financial Statement Analysis.Muhasebe

Mali tablolar

Mali tablolar analizi.

Sayı

Makale detayları

Financial Statements Analysis: A study of a Leather Enterprise

Yazarlar: Görkem Çerikcioğlu Çelik

Yayıncı: Igdir University

Ana Başlıklar: Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Dergi: Iğdır Üniversitesi Sosyal Bilimler Dergisi Issue 40, pp.287-311

Belge Tipi: Makale

Yayın Tarihi: 10/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001360113

pISSN: 2147-5717

Accounting

Financial Statements

Financial Statement Analysis.Muhasebe

Mali tablolar

Mali tablolar analizi.

Sayı

Yazarlar:

Görkem Çerikcioğlu Çelik

Yayıncı:

Igdir University

Ana Başlıklar:

Strateji | Yönetim ve Örgütsel Davranış (Diğer)

Dergi:

Iğdır Üniversitesi Sosyal Bilimler Dergisi Issue 40, pp.287-311

Belge Tipi:

Makale

Yayın Tarihi:

10/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001360113

pISSN:

2147-5717