ENDETTEMENT BANCAIRE ET PERFORMANCE FINANCIERE D’UNE ENTREPRISE AGROALIMENTAIRE. ETUDE MENEE A GOCONGO

ABSTRACT This study examines the impact of bank debt on GOCONGO's performance (2019-2023). The results show that an increase in the debt ratio significantly improves ROE (coefficient 0.37), while a marked dependence on equity reduces it. The cost of credit has no significant effect, but working capital requirements boost performance. On the other hand, revenue growth has a negative effect. The study concludes that it is important to use bank credit in a measured way and recommends extending the analysis to a larger sample. Keywords : Bank debt, Financial performance, Agribusiness.