Case Study on the Utilisation of Financial Information at S.C. AEROSTAR S.A.

Abstract

This paper examines the preparation and analysis of financial reports at S.C. Aerostar S.A., a publicly listed company on the Bucharest Stock Exchange. In compliance with O.M.F.P. no. 2844/2016, the company prepares financial statements in accordance with International Financial Reporting Standards (IFRS), ensuring transparency and reliability for stakeholders. The study outlines the financial closing operations necessary for preparing financial statements, including inventory assessments, depreciation calculations, and profit distribution. Furthermore, financial equilibrium, liquidity, solvency, and profitability indicators are analysed to evaluate the company’s financial health. The results indicate a strong financial position, with consistent working capital, a positive net treasury, and robust profitability ratios. Despite minor fluctuations in financial performance, S.C. Aerostar S.A. maintains long-term financial stability and operational efficiency.