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Financial Ratio Analysis: A Research Note on Post-Pandemic Lessons Across Sectors

Author

Listed:
  • Hương, Trần
  • Đức, Vũ
  • Ndlovu, Thando
  • Chaiwat, Somsak

Abstract

This research note explores the evolving role of financial ratio analysis as a strategic tool for enhancing firms’ resilience and adaptability in crisis-prone environments. Drawing on recent contributions, it highlights how liquidity, solvency, and profitability ratios must be interpreted dynamically rather than statically to capture emerging risks and opportunities. The note emphasizes the growing importance of cross-sector benchmarking, real-time dashboards, and the integration of environmental, social, and governance (ESG) indicators into traditional ratio frameworks. It also stresses the behavioral and governance challenges associated with ratio interpretation, including biases and selective disclosure. By synthesizing these insights, this paper argues for a more adaptive, technology-enabled approach to ratio analysis that aligns with the demands of a volatile global economy. The findings offer practical implications for managers, regulators, and scholars aiming to strengthen firms’ crisis preparedness and long-term financial sustainability.

Suggested Citation

  • Hương, Trần & Đức, Vũ & Ndlovu, Thando & Chaiwat, Somsak, 2025. "Financial Ratio Analysis: A Research Note on Post-Pandemic Lessons Across Sectors," MPRA Paper 125291, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:125291
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    File URL: https://mpra.ub.uni-muenchen.de/125291/1/MPRA_paper_125291.pdf
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    More about this item

    Keywords

    Financial Ratios; Crisis Resilience; ESG Integration; Benchmarking;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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