TY  - BOOK
AU  - Barlaan, Kaye Marie T., Fulgar, Kyla Nicole S., Barba, Joana Rose D., Reyes, Cyrine Joy F., Muñoz, Andrei Matthew B., Ventenilla, Chrish Andrea H.
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SN  - 2
PY  - 2023///46
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KW  - 2
KW  - 0
KW  - 6
KW  - 20
N1  - Undergraduate Thesis: ( BSBA major in Financial Management) - Pamantasan ng Lungsod ng Maynila, 2023; 5
N2  - ABSTRACT:  Wholesaling is the process of selling or distributing products to customers outside the end-user, with pricing negotiations enabling wholesalers to gain better margins and increase profits. Financial performance was crucial for a company's efficiency, profitability, and competitiveness. Financial ratios provide insight into an entity's financial performance over time, indicating its overall performance. Establishing standards for financial ratio analysis was essential to assessing companies' financial statements and maintaining up-to-date standards. This research investigated threshold ratios in wholesale business analysis, focusing on liquidity, profitability, solvency, and efficiency. Thresholds were crucial in understanding various aspects of a business, such as sales, employee performance, and risk assessment. Establishing threshold ratios guided businesses in the wholesale industry, ensuring an equal playing field for financial analysts and providing a standard measurement for comparison against other wholesale entities. The study focused on determining threshold ratios in liquidity, profitability, solvency, and efficiency. The lack of relevant threshold ratios made forecasting and evaluating financial statistics difficult. The study aimed to determine each company's relative strength and establish cut-offs and standards for analyzing financial statements. This study focused on establishing threshold ratios in liquidity, profitability, solvency, and efficiency for the wholesale industry. It used data from responses of financial analysts, managers, and auditors in the wholesale industry and audited financial statements. As a result of the study, the researchers recommend that the current ratio be 1.5 but not more than 1.75 and the quick ratio be about 1.00 but not more than 2.00
ER  -