Polish mining enterprises face financial challenges due to capital structure analysis.
The article analyzes and evaluates the capital structure of Polish mining enterprises. The researchers used ratio analysis and synthesis to compare and draw conclusions from financial reports of 4 mining companies from 2009-2012. Capital structure refers to the mix of debt and equity used to finance a company, with some definitions excluding certain liabilities. The study found that capital structure is closely linked to the financing structure of a company, as shown in the balance sheet.