(Akademia Bialska im. Jana Pawła II, 2024-02-08)
Gałecka, Agnieszka; Nestoruk, Małgorzata
The aim of the study was to assess the impact of the Covid-19 pandemic on the
financial situation of enterprises in Poland.
Material and methods: The subjective scope of research included enterprises keeping
accounting books that employed at least 50 people. As part of the main objective, a ratio
analysis of financial liquidity, profitability, debt and operational efficiency was performed.
The research period covered the years 2018-2022. The main source of financial information
used to achieve the aim of the work was the data of the Central Statistical Office.
Results: It was found that the surveyed group of enterprises had no problems with timely
settlement of liabilities in the years 2018-2022. Moreover, their business was profitable,
which should be assessed positively.
Conclusions: Based on the analyses, it was not found that the Covid-19 pandemic had
a significant negative impact on the financial results of the analyzed group of enterprises.