The researchers studied the financial competitiveness of agricultural companies by analyzing their financial data in 2014. They used a technique called factor analysis to assess these companies in terms of their financial strength, growth potential, and cash management ability. The study found that a company's profitability, short-term solvency, and long-term solvency indicate its financial health, while asset efficiency and cash flow indicate its growth potential. Profitability was identified as the most crucial factor in determining overall financial competitiveness in the evaluation.