FINANCIAL INDICATORS ANALYSIS AS A FUNCTION OF THE EFFICIENCY OF USING BANK LOANS

The goal of this paper is to present the results of analyzes from various research studies on the effects of the use of bank loans in the financing of business entities, credit risk assessments and analysis of financial variables of legal entities as bank clients. The key role (Wali, 2018) of the value of financial ratios is emphasized, both in predicting the business quality and in assessing the credit risk. The research (Alqam, 2021) concludes that financial indicators contribute 53% to the investor's decision. Financial analysis using current financial statements can be used to better predict the future state of financial positions (Baharee, 2021). The methods used in the empirical part of the research include the use of statistical techniques, including regression and correlation analysis, in order to examine the interaction between independent variables (financial indicators of the company) and dependent variables (financial stability and efficiency of the company's operations). The comparative presentation of the data obtained through the statistical analysis of the financial indicators of the sampled business entities should provide an overview of performance in areas such as profit margins, Return on Assets (ROA) and Return on Capital Employed (ROCE). Adequate analysis presupposes credible financial reports created in accordance with the international accounting standards which reflect the real performance of the company. The aforementioned analyzes are also of great use to regulatory authorities, shareholders and investors, creating an important basis for making the most complex decisions.