The article by a PKF expert (Grażyna Sadowska-Malczewska - Managing Partner in PKF BPO), was published on June 23, 2021 in the "Rzeczpospolita" daily and on the website rp.pl.
2020 was a special year. A pandemic held the world in its grip. Many companies struggled with financial problems. Many received various types of grants, struggled with liquidity problems, downtime in production, work, etc. Most of these events were reflected in the financial data.
Mid May 2021. Board meeting. Management data from the controlling department is coming - the report for 4 months of 2021. The analysis of this data shouldn’t cause us any major problems - the data has been presented this way for few years already. We read the report, there is no tragedy, but the result is below expectations. We start analyzing searching for the reason. And this is where the problem begins. We’re surprised but we don’t understand some positions in the report. There is significant difference between the period of 2021 and comparative data for years 2020 and 2019. Why is this?
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