مجلة دفاتر اقتصادية
Volume 16, Numéro 2, Pages 320-345
2025-11-25
Authors : Miloudi Houria . Badi Abdelmadjid .
This study evaluates the financial performance of enterprises using quantitative models for predicting financial failure, focusing on Sonatrach and Saidal Group. It employs a descriptive approach for the theoretical framework and an inductive approach for the financial analysis. The Altman and Kida models were applied to Sonatrach financial statements, analyzing key indicators to assess its financial status. The results indicate that Sonatrach faces a risk of bankruptcy if financial indicators remain unchanged. In contrast, Saidal Group’s financial statements did not provide a clear prediction; however, other models and financial ratios suggest the company is in a stable financial position.
Financial analysis and performance evaluation ; financial failure ; quantitative models; Sonatrach ; Saidal Group
بوسالم أحلام
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عابد يوسف
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ص 117-132.
Yahia Zeghoudi
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pages 74-88.
Hachi Faiza Oumelkheir
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pages 1327-1340.
Haouam Lamia
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pages 308-323.
Djoudi Nariman
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Belhamri Kheira
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pages 104-121.