Financial Statement Analysis and Assessment of the Economic and Financial Capacity of the Micro-Enterprise “IMB SOFT” LLC
DOI:
https://doi.org/10.5281/zenodo.18519063Keywords:
Labour market, Social schemes, Fiscal stability, Average wage, Labour cost, Econometric modelling, Formal employment, Sectoral inequality, Productivity; Remittances, Transition economyAbstract
This study examines the financial statements of the micro-enterprise IMB SOFT LLC and evaluates its economic and financial capacity within the regulatory framework of the Republic of Kosovo. The analysis covers the financial years 2021–2024 and the period 1 January–30 November 2025, based on the Law on Accounting, Financial Reporting and Auditing, the requirements of the Kosovo Council for Financial Reporting, Administrative Instruction MF-07/2019, Guideline 01/2020 for micro-enterprises, and the principles of IFRS for SMEs.The empirical results demonstrate a highly robust financial structure characterized by the absence of financial liabilities, full equity financing, stable revenues, and consistently positive net profits. The company exhibits strong working-capital management and liquidity, with assets comprised entirely of short-term items, mainly cash and trade receivables. The cumulative turnover for 2022–2024 reaches €391,638.71, significantly exceeding the minimum threshold typically required in public procurement procedures (€245,000). Cash-flow dynamics indicate operational fluctuations driven primarily by receivable cycles rather than structural weaknesses.By integrating econometric reasoning, comparative analysis, and regulatory assessment, the study confirms that IMB SOFT LLC possesses a sustainable financial and economic profile aligned with the expectations of banks, public procurement authorities, and institutional evaluators. The findings provide a replicable methodological model for assessing micro-enterprises in the IT sector operating in transition economies.
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