Ratio Analysis of Companies in the Raw Materials Sector in Poland for the Years 2018–2022

Abstract

The aim of this article is to provide a basic financial analysis of companies operating in the mineral resources sector. The financial analysis primarily focuses on profitability, liquidity, operational efficiency, and debt ratios. In addition to the ratio analysis, key financial figures such as net profit, asset levels, and equity were also presented. The analysis results indicate that the mineral resources sector as a whole performed satisfactorily in the years 2018–2022. Among the analyzed years, two sectors stand out, namely coal mining and the mining of other non-ferrous metal ores. The sectors that performed slightly worse were peat extraction and the mining of gravel, sand, clay, and kaolin.