Abstract:
This study aims to highlight the role of using financial analysis tools in predicting the financial position of the economic institution and knowing its status. To answer the problem, what is the role of financial analysis tools in predicting the financial situation ? We rely on the descriptive approach corresponding to the theoretical aspect and the analytical approach to study the applied aspect by analyzing the financial statements using financial analysis tools represented in financial balance indicators and financial ratios. Where the results of the study showed the necessity of evaluation and analysis to predict the financial situation, through which it is possible to monitor the activity of the institution and take the correct decisions to achieve the established goals, and in the end it was possible to predict the financial position of the institution by using analysis tools, and it was found that its position deteriorated in the last year due to the Corona crisis.