OCENA FINANSOWYCH ASPEKTÓW FUNKCJONOWANIA POCZTY POLSKIEJ SA
THE EVALUATION OF FINANCIAL ASPECTS OF POLISH POST SA

Summary/Abstract: Purpose – This article is devoted to Poczta Polska, which is a sole­‑shareholder companyof the State Treasury. The research problem concerns the financial situation of the largestpostal operator on the market. The aim of the article is to examine the financial conditionof Poczta Polska SA in the years 2018–2022 in the context of further opportunities tooperate on the market.Research method – The research consisted of two stages: preliminary analysis (outlin-ing the general picture of the financial situation) and ratio analysis (which is an extensionof the preliminary analysis). The assessment of the financial situation of Poczta Polska wasbased on the analysis of the balance sheet, analysis of the profit and loss account, cashflow statement, analysis of liquidity, debt, turnover and profitability ratios. The study useddata included in the financial reports available on the post office’s website for the years2018–2022.Results – The carried out analysis allowed for the assessment of the financial condi-tion of the examined Poczta Polska SA, which is one of the oldest enterprises operatingin Poland. The situation of the national operator is financially difficult and is systematicallydeteriorating. The continuation of unfavourable trends in the coming years maycontribute to the bankruptcy of the post office, which would be difficult for the owner,i.e. the State Treasury.Originality   / value   / implications   / recommendations – The raised issues are importantand current, but they are not the area of interest for scientists. The carried out analysisand the formulated conclusions fill the gap in the literature and constitute an inspirationfor further development of research on the financial and property situation of postaloperators.

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