Resumen
Companies which function in the operation area of Polish seaports, in particular the ones which offer cargo handling and warehousing services tend to display a solid financial condition. High dynamics of revenue prove this situation. In the years 2010?2015, the real revenues of the analysed companies group have increased yearly by 5.7% on average. The profitability of pot handling companies also shows a significant improvement tendency. In the years 2009?2012 the return on sales, return on assets and return on equity ratios were on an acceptable (sufficient) level, while in the years 2013?2015 they increased to a satisfactory (good) level. Good financial results create large investment capabilities for these enterprises. This is especially important due to the fact that the port companies finance most of their investments with their own funds. In the years 2005?2015 the total outlays on property, plant and equipment have increased over 4 times.