Zhodnocení vývoje likvidity a aktivity společnosti FERMATA, a.s.

Abstract

The aim of this work is liquidity and activity evolution analysis of the FERMATA, a. s. company over the period from 2008 to 2013. The thesis is divided into three parts. In the first part are described the methodology and purpose of financial analysis and the sources of informations, including methods and procedures. In the second part is presented the analyzed company and the horizontal and vertical analysis of the assets, liabilities and income statment of the company is performed. In the third part the ratios of activity and liquidity are evaluated and processed a pyramidal analysis of the total liquidity and return of equity, using functional method. The results of the financial analysis are compared with sector’s averages according to the classification of economic activities CZ-NACE and summarized and evaluated proposals and recommendations of possible options for future development.