Analiza trenda likvidnosti kompanija u Republici Srpskoj
Analysis of the liquidity trend of companies in Republika Srpska

Summary/Abstract: As part of this research, an analysis of the liquidity of companies in the Republika Srpska was performed during a three-year period, from 2019 to 2021, focusing on the parameters of current liquidity, quick ratio and cash ratio. The analysis is based on data extracted from the annual reports of 270 companies based in the Republic of Srpska. The findings of this research provide significant insights into the current state of the company’s liquidity and show data that can serve as a basis for decision-making in financial management. This study represents a contribution to the understanding of company liquidity, and opens perspectives for further research and improvement of financial management in companies. Empirical research was conducted using descriptive statistical analysis and student’s t-test to determine the difference between two consecutive periods. Despite the research of numerous authors who determined a significant drop in liquidity in various countries after the Covid 19 virus pandemic and the crisis that arose as a result of the Russian-Ukrainian war, in the Republika Srpska, on average, liquidity was not impaired. The effects of the crisis are mostly reflected in the coefficient of current liquidity and quick ratio, as it recorded a decline from 6,9 to 4,2, and from 5,59 to 2,31.

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