The Covid-19 pandemic and the financial condition of non-financial enterprises in Poland

Abstract

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.