Financial analysis of efficiency indicators and their impact on investment policies: a case study of the Arab Qatari Agricultural Production Company in 2013-2020

Economic Annals-ХХI: Volume 188, Issue 3-4, Pages: 111-117

Citation information:
Al-Qaisi, E. M. A., & Dahash, F. J. (2021). Financial analysis of efficiency indicators and their impact on investment policies: a case study of the Arab Qatari Agricultural Production Company in 2013-2020. Economic Annals-XXI, 188(3-4), 111-117. doi: https://doi.org/10.21003/ea.V188-13

Emad Muhammad Abdulrahman Al-Qaisi
PhD (Economics),
Assistant Professor,
Al-Bani University College
Al-Yarmuk Str., Baghdad, 10015, Iraq
eabdul-alk@yahoo.com
ORCID ID: https://orcid.org/0000-0002-7671-9914

Fadhil Jawad Dahash
PhD (Economics),
Assistant Professor,
College of Administration and Economics,
Wasit University
Central Str., Kut, 52001, Iraq
dr.fadhil.jawad@gmail.com

Financial analysis of efficiency indicators and their impact on investment policies: a case study of the Arab Qatari Agricultural Production Company in 2013-2020

Abstract. Financial analysis of efficiency indicators is significant for companies that develop and implement their investment policies since such indicators reflect the economic and financial standing. The research reveals that the Arab Qatari Agricultural Production Company achieved net profits over the 2012-2016 period; then it had a large loss in 2017. The percentage change in the net profit achieved was negative for the later years (2017-2020). The revenues generated from the commercial activity ranged between QAR 18.4-25.5 million. The rate of change was positive in all the years of study. A rate of 95-98.4% from the total revenues came from the commercial activities. The results show that the rate of change in total assets, fixed and variable, was upbeat throughout the study period, indicating an improvement in general assets. The conducted analysis shows that the gross profit margin was fluctuating during the study period, which indicates a fluctuation in the efficiency of operating resources. The rate of return on assets was volatile and low in general. The authors of the research recommend to pay more attention to the results of the analysis in order to identify the failures and weaknesses of performance and address them.

Keywords: Investment Policy; Arab Qatari Agricultural Production Company; AQCAP; Economic Institutions

JEL Classifications: G40; P45

Acknowledgements and Funding: The authors received no direct funding for this research.

Contribution: The authors contributed equally to this work.

Data Availability Statement: The dataset is available from the authors upon request.

DOI: https://doi.org/10.21003/ea.V188-13

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Received 9.02.2021
Received in revised form 20.03.2021
Accepted 27.03.2021
Available online 10.05.2021