Thesis:

Financial comparisons of the automotive industry at the international level

The automotive industry, as one of the mother and capital-intensive industries, plays a key role in economic growth, employment, and technological development. In Iran, this industry has a significant share in GDP after oil and gas, but in recent years it has been hit by serious financial crises such as heavy Increasing debts and low liquidity are faced. In such circumstances, financial ratios become doubly important as a scientific tool for assessing financial health and performance. The present study uses a Six domestic and six leading international automobile companies have been compared in key ratios such as liquidity, profitability, efficiency, financial leverage, and cash flow between 2019 and 2023. The main objective of the study is to identify the strengths and weaknesses of the financial structure of Iranian automobile manufacturers.descriptive-analytical approach and uses real data from financialCompared to global standards and providing models for improving competitiveness. The findings of this study show that many of the financial ratios of Iranian automotive companies are below the global average; especially liquidity and return on assets ratios, which indicate structural In contrast, international companies have been able to deliver more sustainable financial performance by adopting more efficient financial policies, focusing on research and development, and moving towards new technologies such as electric and autonomous vehicles. This research emphasizes the importance of comparative analysis.problems in resource management and operational efficiency. Ratios provide policymakers, industrial managers, and investors with the opportunity to make more informed decisions based on scientific evidence in the direction of reforming the financial structure and improving the status of Iran's automotive industry.statements.accumulated losses.

Keywords: Keywords: Financial ratios, industry, automotive, international, China, America