The sustainability of any business depends on the extension of retained profits and the return earned on profit retention. In the last five years, the company recorded its highest sustainable growth rate in 2010. But after 2010, it gradually decreased and increased again after 2013. Say no to plagiarism. Get a tailor-made essay on “Why violent video games should not be banned”? Get the original essay The following reasons can be highlighted for this decline: Decline in retention rate Decline in ROCETall ratios regarding return on invested capital provide good evidence of the downward trend in the sustainable growth rate. CREDIT ANALYSIS according to ratio analysis (based on calculations) The company's current ratio decreased from 2012 to 2013, but increased again in 2014. The current ratio also followed the same pattern than the general liquidity ratio. When compared with the expansion of current assets over the past two years, current liabilities show a considerable decrease compared to current assets. This is the direct reason for the increase in general and quick liquidity ratios in 2014. Trade debts, other payables and other non-financial liabilities have a greater impact on this point. Anyway, we can conclude that the company maintains a positive liquidity position only by looking at the current and quick ratios, but this is not enough since the ratios are less than 1. Normally, if a company maintains a ratio current/fast around 2, it is considered a healthy one. According to the asset mix analysis, we can see that Dialog has managed to keep its inventory level as low as possible over the past three years. However, this is obvious for a company operating in the telecommunications sector since most of its inventory consists of mobile accessories, cell phones and scratch cards. So there is no huge gap between the current ratio and the quick ratio. They have a greater portion of liquid assets in their asset portfolio. The company's accounts receivable period increased from 2012 to 2013 and decreased in 2014. Their credit sales increased over the past three years and accounts receivable increased from 2012 to 2013 and decreased significantly in 2014 This indicates that the company is following a more aggressive credit policy. Additionally, looking at the telecommunications industry, we know that most of these customer account balances are either enterprise customers or individual customers using postpaid plans. The debtor's outstanding period has decreased over the last two years and this is a good sign of business growth. credit policy. The company's success in managing current liabilities is varied. Their purchases on credit have increased in recent years. The outstanding period of creditors increased from 2012 to 2013 and also increased in 2014. Creditors may have offered more flexible credit terms to the company, which also indicates that the company has strong negotiating ability with the creditors. These findings are consistent with the company's findings. improve liquidity. They have maintained a positive liquidity position over the past few years. As the company tends to lose its profitability when it focuses more on liquidity, the company must also be wary of its profitability status. 1.1 Capital structure and solvency Solvency analysis involves several key elements. Capital structure analysis is one of them. The structure of. 2015.