What question did this study set out to answer?

This study aims to analyze how accounting for operating and finance leases affects financial statements and ratios in a company.

A Case Study on the Impact of Operating and Finance Lease Accounting on the Financial Ratios of Distribution and Logistics Company

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Case study analyzes the effect of lease accounting on financial ratios in a logistics company, suggesting implications for financial decisions.

This study aims to analyze how accounting for operating and finance leases affects financial statements and ratios in a company.
Selected a publicly listed land transportation company with operating profit and net income over five years.
Analyzed the impact of operating and finance leases on financial statements and ratios.
Examined management performance and financial status through ratio analysis.
Operating leases are not universally more favorable than finance leases across all financial aspects.
Findings enhance the comparability of financial ratios but may limit decision-making on accounting treatments.
The case study reveals a net loss before corporate tax in 2022 despite increased tangible assets.

Lee et al. (2025) studied this question.

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Case study analyzes the effect of lease accounting on financial ratios in a logistics company, suggesting implications for financial decisions.