Finanční analýza podniku MB TOOL, s.r.o.

Abstract

The objective of the thesis is processing the financial analysis of MB TOOL, s.r.o. between the years 2008 and 2011. A characteristic of the financial analysis is made in the theoretical part. Particular attention is paid to the description of the basic financial analysis methods, particularly to the horizontal and vertical analysis and to individual ratio indicators. Aggregate models of the company financial distress are described here as well. In the practical part, the company MB TOOL, s.r.o. is introduced first of all, further there is processing of accounting statements analysis and the assessment of the financial situation of the company by means of ratios of financial stability and leverage, profitability, liquidity and activity. Subsequently a pyramid breakdown of the Return on Equity indicator is carried out. The closing part of the financial analysis is devoted to the application of the Altman, Taffler Model, the Credibility Index IN05 and to the Kralicek’s Quick Test on the company MB TOOL, s.r.o. A rating model the Aspect Global rating is further added to the given models.