Economic and financial analysis of Dia Group

Abstract

The present paper presents an eco-financial analysis of one of the most important food distributors with the highest market share and volume regarding sales figures: DIA. The totality of the financial information has been extracted from SABI (Iberian Balance sheet Analysis System). This information has been used in the analysis of the annual accounts of DIA Company; firstly, the balance sheet and the composition of the financial assets and liabilities as well as the proportions of each, the variations during 5 years and the possible situations. Secondly, an analysis of the profit and loss accounts, the statement of cash flow and the statement of changes in net assets. Thirdly, we have carried out an analysis through the most significant variables for Dia Company, comparing them with those of their strongest competitors regarding market share. Finally, a conclusion and some recommendations have been presented.