Analysis of Financial Stability of Freight Transportation Enterprises in the Republic of Moldova (Based on the SRL "Daria-Trans" Enterprise)

Abstract

The article examines the financial stability of freight transport enterprises in the Republic of Moldova based on the analysis of SRL “DARIA-TRANS.” The relevance of the topic is determined by the high importance of the transport sector for the country’s economy, as well as the need to assess the ability of enterprises to maintain a stable financial position under conditions of market changes, rising costs, and increasing competition. The study analyzes the key financial indicators of the enterprise for 2022-2024, including the equity ratio, the debt-to-equity ratio, current liquidity, asset structure, and sales profitability. Methods of financial analysis, comparative analysis, and evaluation of indicator dynamics were applied. The results of the research showed that in 2022 the enterprise was characterized by a high level of financial stability, strong profitability, and significant financial independence. However, in 2024 a deterioration in several indicators was observed, including a decline in liquidity and profitability, as well as an increase in dependence on borrowed funds. These changes indicate a decrease in the financial stability of the enterprise over time. The findings allow us to conclude that the financial stability of freight transport enterprises largely depends on capital structure, cost management efficiency, and the influence of external economic factors. CZU:[005.52:658.155]:338.47(478); JEL: L91, M21