Eureka! Institutional Repository

The analysis and interpretation of financial statements of an entity, ie the Balance Sheet, the Income Statement and Profit Distribution Table aims to useful conclusions so that it is easier to take decisions which will lead to more effective and efficient distribution of limited financial resources. There is of course the case that the elements of financial statements is not correct. The main reason for this is many times the different format of the financial statements, which is mainly due to the lack of standardized terminology. The data provided by the financial statements may be valuable materials for the analyte but due to ambiguities comprises processing needed in order to have the desired effects. For this reason, the use of ratios is essential as they act as tools of analysis and comparability of financial data of an entity. In the context of this work will be a brief presentation of both theory concerning economic business analysis and key ratios and businesses DIAMANTIS MASOUTIS SA and BROTHERS VEROPOULOS A.E.V.E .. Then it will become an application of some indicative ratios in the real data of the undertakings in five depth.