Tomasz Maślanka
pages: 89-96;
JEL classification: G32, G33;
Keywords: construction companies, profitability, bankruptcy;
Abstract: This paper presents analysis of profitability indicators of Polish construction companies threatened
with bankruptcy compared to analogous indicators obtained by Polish construction entities as a
whole.
The analysis concerns companies generating positive and negative financial results (both EBIT and
net financial results). Moreover, the operating profitability ratio, return on sales, and return on
total assets ratios have been verified.
The analyses have been conducted using financial reports of Polish construction companies which
went bankrupt in 2013, as well as financial data of construction sector participants as a whole