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No. 8 (2026)
Marketing

Scientific articles

ANALYSIS OF THE FINANCIAL PERFORMANCE OF A DISTRIBUTION ENTERPRISE: EVIDENCE FROM SAM PULSAR DISTRIBUTORS LLC

DOI 10.67668/mj/2026iss8/1924

Published 2026-09-03

Authors
Usmonova Dilfuza Ilkhomovna
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Abstract

The article assessed performance and stability of a distribution enterprise. Vertical, horizontal, and ratio analyses were applied to the 2024-2025 financial statements of SAM PULSAR DISTRIBUTORS LLC. The results showed substantial growth in assets, revenue, and net profit, while the accumulated loss was replaced by retained earnings. The current, quick, and absolute liquidity ratios remained below their reference levels. Net working capital became negative because short-term liabilities partly financed fixed assets. It was recommended that financing maturities be aligned with the asset structure, cash reserves be increased, receivables be controlled, and settlement terms with suppliers be improved. The findings supported sound managerial decision-making.

Keywords

distribution enterprise, financial performance, liquidity, financial stability, net working capital, profitability, accounts receivable, financial analysis.

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