Author(s): Le Thi Minh Chau

Abstract:In the increasingly competitive market economy, financial analysis has become an essential tool for corporate management and sustainable strategic planning. This study applies two widely used analytical methods - ratio analysis and comparative analysis - to evaluate the financial performance of a technology enterprise in Vietnam during the period 2021-2024. Based on a systematic review of the theoretical framework of financial analysis, the research utilizes actual financial statement data to assess key indicators reflecting asset structure, capital structure, liquidity, financial independence, and profitability. The findings indicate that while the enterprise maintains stable liquidity, capital utilization efficiency and profitability ratios remain limited. The paper proposes several practical solutions to enhance financial performance and competitive capacity. This study not only offers practical implications for business managers but also contributes to the scientific foundation for applying ratio and comparative methods in the financial assessment of technology enterprises in Vietnam.

Keywords: financial analysis, ratio method, comparative method, liquidity, profitability, capital structure, Vietnamese enterprises, case study, technology sector, financial indicators.

DOI: 10.61165/sk.publisher.v12i7.2



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Applying Ratio and Comparative Methods to Evaluate the Financial Performance of Technology Enterprises in Vietnam

Pages:11-20