Conclusion:

Base on the findings gathered from the analysis, it is concluded that Aboitiz Company is financially stable
and has the ability to meet its debt obligation. However, this doesn't ensure them from avoiding
financial distress because most of their ratios are prone to risk. From debt ratio to times interest earned
ratio, the company is starting to engage on risk and distress. Comparing from the prior years financial
leverage, the current year influence to their finance are risky. It should be monitored by the
management to avoid further complications.

The company's exposure on risk is understandable in this time of pandemic. Base on the Aboitiz
Company's debt management ratio, it is still essential to invest in their company. The changes and
increases on their leverage is not on the critical state and is only served as a warning to always monitor
their finance because without proper actions to mitigate risk, the small decline in performance might
cause the firm's value to fall below the amount it owes to creditors.

As a financial manager, I will focus on utilization of funds. I will ensure that funds are utilized in the
most efficient manner and control the amount of assets through borrowing money. Paying greater
attention to the benefits of having a prudent debt management strategy, framework and policies is one
of the solution to mitigate the risk. Also, refrain from entering into longer-term commitments which can
stifle the development of company and hinder the debt managers' efforts to protect the company from
excessive rollover.