Analysis of the financial results of “United Airports of Georgia” LLC for 2019-2023 and their impact on the main characteristics of financial sustainability

Abstract

The organizational structure of a business entity's financial management is a set of services and financial information flow
channels arranged in a certain manner, which, based on the results of the financial analysis, ensures the adoption of optimal
managerial decisions and their operational implementation. Accordingly, when analyzing the financial situation, it is necessary to
use a set of special analytical tools that will make it possible to identify and assess the financial health and financial illness of the
business entity. For this, we use the following main groups of financial ratios, or indices: liquidity, financial stability, profitability,
business activity and cash flow ratios - indices. Based on the analysis of the financial statements of United Airports of Georgia LLC
for a five-year period, we can conclude that the financial sustainability of the business entity according to its financial results in
2019-2023 is satisfactory, since the airports are developing both in terms of infrastructure and activity.