Analysis of the Company’s Performance Based on the Profit and Loss Account

The complexity of economic and financial operations of a company has as consequences positive or negative results, which are reflected in the financial statements. One of these statements that play an important role in the analysis of the company’s performance is the profit and loss account. Through this document we shall have an overall view on the performances recorded by a company in an accounting period, performances that can be followed from a dynamic, structural point of view and also through the margin rates. The profit and loss account is a part of the financial statements set that forms the informational basis of any company reflecting its performances, informational basis well known on internal plan, but also on the international area. The aim of the research is that of highlighting the structural and dynamic analysis of the results reflected through the profit and loss account, and also through the margin ratios.