Accounting analysis of the "retail trade in non-specialized establishments, with predominance in foodstuffs, beverages and tobacco" sector.

Abstract

We are going to study the impact of the most important years of the crisis in Spain between 2008 and 2014 in the sector of "Retail in non-specialized establishments, with predominance in foodstuffs, beverages and tobacco", analyzing the most important companies of this, which represent it. Through a patrimonial analysis of both the financial and economic structure, a financial analysis, through the calculation of the working capital, and liquidity, treasury, availability, guarantee, debt and debt structure ratios, and an economic analysis analyzing the income statement, economic profitability and financial profitability.