Relacje rentowności i płynności finansowej w przedsiębiorstwach rolniczych
Profitability and Liquidity Relationships of Agricultural Enterprises

Summary/Abstract: The goal of the research is to determine the relations between the profitability and liquidity of agricultural companies. The research has been conducted on the sample of big agricultural companies in 2004–2012. The analyzed companies were characterized by a high liquidity and profitability. In the sample a positive relation between liquidity and profitability was determined. Generally higher level of profitability appeared from relatively higher profits which determined the positive cash flows from operating activities. In agricultural companies profits were commonly cumulated in working capital that led to a higher level of liquidity.

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