Forecasting Company Financial Distress Using the Gradient Measurement of Development and S-curve

This paper shows that regardless of how good the financial situation is, sooner or later certain difficulties will appear. Hence, the idea has emerged to give the analytical form to the logistic law based gradient measurement (synthetic measure) of selected financial data, which enables forecasting financial distress. The presented proposal of determining the company development and the model of forecasting using the S-curve was tested with use of financial data regarding the two Polish company (with financial trouble and with good situation)This paper is part NCN grant cycles No. DEC-VMO-2011/01/B/HS4/02316.