ANALYSE DE LA PERFORMANCE FINANCIERE DE LA SOCIETE « PLANTATIONS ET HUILERIES DU CONGO » (PHC) de 2003 à 2007
Abstract
Our research focused on the analysis of the financial performance of the former
company "Plantations et Huileries du Congo", PHC in acronym, for a period of five years, from
2003 to 2007. Our objective is to verify whether the financial health of the Company PHC was
healthy five years after the two wars of liberation and to identify the underlying reasons that led
our company under study to sell all its plants and abandon palm oil production.
Through the financial analysis of PHC's financial statements from 2003 to 2007, an
analysis conducted in two forms including arithmetic analysis of balance sheet items and the use
of ratios, we confirmed our hypothesis that PHC experienced financial underperformance five
years after the two wars in Congo. The company experienced a financial imbalance and its
invested capital was not profitable. This is the fundamental reason why in September 2009 the
Unilever Group decided to give up palm oil production and to sell all its plants and plantations to a
subsidiary (Feronia) of the Canadian company Trinorth
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