تقويم الربحية والسيولة ودور انشطة الأعمال الثلاثية فيها لتعزيز توازن الشركة واستدامتها

Evaluating profitability and liquidity and lts role in triple business activities to achieve the company's balance and sustainability

Companies seek to achieve the highest level of profitability and liquidity. The problem of intellectual research stems from the weakness of Iraqi companies in determining the relationship between the tripartite business activities (operational, investment, financing) and the extent of their impact on profitability and liquidity and its reflection on the financial balance and corporate sustainability. Companies need financial analysis of the lists Financial (income, financial position and cash flow) for the purpose of identifying the difference between profitability and liquidity indicators in the various financial statements and analyzing the financial ratios of the three activities in the cash flow statement to determine the most effective activity on profitability and liquidity The applied problem is the possibility of applying the relationship between business activities in reaching Good indicators in the financial analysis of profitability and liquidity, and whether this is reflected on the balance and sustainability of companies. The importance of the research highlights the importance of financial balance and the continuity of companies as it is one of the important goals that companies seek to achieve, as well as the importance of profitability and liquidity for companies. Analysis of the relationship between the tripartite activities of business has a role in The effect on the indicators of liquidity and profitability, and the reflection of this effect on the balance and continuity This research aims to evaluate the management of profitability and liquidity and the extent of their impact on the company’s balance and continuity, and to identify the impact of the triple activities of business on profitability and liquidity by analyzing the relationship between the triple business activities and identifying the most influential activity in profitability and liquidity so that the best ratios in the financial analysis of companies are achieved. Evaluating profitability and liquidity management in the light of the income statement, financial position and cash flow through financial analysis of Iraqi companies’ data and evaluating profitability and liquidity management to identify the most influential financial statements on profitability and liquidity ratios and knowing the contribution of each activity to the financial analysis ratios in profitability and liquidity and identifying the most important statistical indications of the relationship Between the triple activities and their impact on profitability and liquidity. The results of the research, through the analysis of the financial statements, showed that the operational activity had the highest contribution to the net cash flow, as it amounted to (1.580), as for the research results regarding the average profitability and liquidity indicators of the financial statements, as the results extracted from the cash flow statement More accurate and clear.