FINANCIAL ANALYSIS COMPARISION OF “APU” JSC AND “SUU” JSC

Abstract

For managers to increase corporate value is the goal of financial management and is the goal of all stakeholders. Therefore, understanding the company's internal values and formulating corporate planning and strategic decisions is a fundamental goal of maximizing company value by taking into account the company's real development.

Focusing on the comparative financial analysis of the companies “APU” JSC and “SUU” JSC it is important to analyze companies’ performance among each other to discover differences in their operations and reasons behind them. Comparing is also vital in order to find possible red flags in companies’ performance now and in the future.

Comparative financial statement analysis is done by studying 2009-2018 financial data´s of the companies “APU” JSC and “SUU” JSC, comparing financial data among companies using different analyzing tools such as ratio analysis to find differences among companies and reasons for them. The project was conducted on the financial reports of the Company, the free cash flow method and the P/E ratio method to estimate the value of the shares. As a result of comparing many of the asset valuation methods, it is free money by way of flow.