Diagnose a company in Morocco using the nomenclature of Moroccan accounting.

1 .Establish the balance sheet as of 31/12 of the Moroccan company.

2. Let's take the real case of a Moroccan company other than a bank or an insurance company. You can use its balance sheet to examine its financial health using the indicators presented. To diagnose a Moroccan company you can use the Moroccan accounting nomenclature which is based on the Moroccan General Accounting Plan (PCG).

FDR (working capital) is a key financial measure of a company's ability to finance its working capital needs. To calculate it, subtract Tier 2 (current liabilities) from Tier 1 (current assets) on the company's balance sheet. A positive WCR indicates that the company has sufficient cash to fund its day-to-day operations.WCR (working capital requirement) is another key indicator that measures the amount of cash needed to fund the company's operating cycle.To calculate it, subtract Tier 4 (year) from Tier 3 (annual assets) on the company's balance sheet.

A positive WCR indicates that the company needs financing for its current operations.Net cash is another key metric that measures the amount of cash available to the company. To calculate it, subtract item 55 (overdraft) from item 51 (cash) on the company's balance sheet. A positive net cash position indicates that the company has sufficient cash and cash equivalents to fund current operations.

Inventory turnover measures how often a company's inventory is traded and exchanged over a period of time. To calculate this, we need to divide the average inventory by the acquisition cost multiplied by 360 days. A high inventory turnover shows that the company is managing its inventory effectively

Accounts receivable collection measures the number of days it takes to collect an entity's accounts receivable. To calculate this, we need to divide customers and associated accounts by sales with taxes and multiply the total by 360 days.Poor debt collection indicates that the company needs to improve its debt management.

Debt settlement measures the number of days it takes to pay off a company's debt. To calculate this, we divide vendors and associated accounts by taxable purchases and multiply the total by 360 days. High debt payments suggest that the company may be struggling to pay off its debt in a timely manner.

In summary, these financial indicators can help you assess the financial health of a Moroccan company through its balance sheet and income statement, as well as identify areas where a company needs to improve its financial management to maintain its long-term viability.