The financial position and performance of the economic entities from the Light Industry

The Romanian light industry plays a significant role within the national economy, especially if we refer to the number of jobs created in this field. In this regard, the assessment of the financial standing and performance of the business entities from this field is of particular importance not only for the national economy but also in terms of the interests pursued by the management of the company, its shareholders, trading partners and creditors. In this respect, this paper focuses first on the investigation and analysis of the financial reports of 45 business entities which are representative for the Romanian light industry (divided into three main constitutive parts: companies producing textiles, clothing and footwear) and secondly, on highlighting the main similarities and differences from the point of view of the main financial indicators