A classical efficiency ratios analysis indicates that particular companies vary in levels of partial parameters. A special role in evaluation of company’s financial efficiency is played by return on equity. The financial efficiency analysis was conducted according to the accepted research methods with use of a zero unitarization method. A complex performance indicator was calculated. The highest values were characteristic for companies of the smallest scale of operation, next there were entities of a medium scale of operation. The lowest values of the complex performance indicator were noted in companies operating on more than 500 ha of farmlands in Poland. It is worth to indicate that if the value of the aggregated indicator is closer to one, then company’s operation is more similar to an assumed model characterized with the highest level of efficiency in all researched areas.

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