Finanční analýza společnosti RUDOLF JELÍNEK a.s.

Abstract

The aim of this bachelor thesis is to evaluate the financial situation of RUDOLF JELÍNEK a.s. between 2012 and 2016, using selected financial analysis methods. The theoretical part describes the methodology of financial analysis, its users, financial statements and methods of financial analysis. Ratios of return, activity, liquidity and indebtedness were selected from the methods, and a pyramidal breakdown of return on equity was performed. The practical part describes the basic characteristics of RUDOLF JELÍNEK a.s. and using the statements, a horizontal and vertical analysis of the balance sheet and the profit and loss statement is made. Using the aforementioned ratios and the pyramid breakdown of return on equity, the selected company was evaluated. The selected company is a stable and trustworthy partner on the market. The financial analysis revealed that the firm could improve and strengthen its liquidity and solvency.