IDEAS home Printed from https://ideas.repec.org/a/ids/injleg/v9y2021i1p24-39.html
   My bibliography  Save this article

Performance evaluation of European grocery retailers: a financial statement analysis

Author

Listed:
  • Yassine Benrqya
  • Imad Jabbouri

Abstract

The objective of this paper is to analyse the financial statements of European grocery retailers to determine how their unique business model, strategies and characteristics explain the differences and similarities in their financial structure and performance. A total of 37 European grocery retailers from 14 European countries were classified into three clusters, namely: hypermarkets/supermarkets, convenience stores, and discount stores. A detailed financial statement analysis for the three clusters of retailers was conducted to identify the differences and similarities among various types of retailers. Besides, asset structure, capital structure, liquidity and profitability have been examined to determine if they depend on retailers' specific business models, strategies, and characteristics. With the exception of the capital structure which appears to be homogeneous, our results reveal substantial differences regarding the financial structures of the various clusters. Finally, the profitability of the different clusters is achieved in various ways depending on their specific business model and strategy.

Suggested Citation

  • Yassine Benrqya & Imad Jabbouri, 2021. "Performance evaluation of European grocery retailers: a financial statement analysis," International Journal of Logistics Economics and Globalisation, Inderscience Enterprises Ltd, vol. 9(1), pages 24-39.
    • Handle: RePEc:ids:injleg:v:9:y:2021:i:1:p:24-39
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=116230
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injleg:v:9:y:2021:i:1:p:24-39. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=64 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.