Analýza vývoje rentability a zadluženosti společnosti Ryor a.s.

Abstract

In this thesis was carried out profitability and solvency evaluation analysis of the company Ryor a.s. for the years since 2008 to 2013. The whole thesis was subdivided into three parts. In the first part was characterized the financial analysis including methods and procedures. Second part was focused on description of company Ryor a.s. and the horizontal and vertical analysis of both balance sheet and income statement was performed. In the third part were evaluated profitability and solvency ratios and the effect of financial leverage on the profitability. In this part also the decomposition of return on equity, solvency and equity solvency using gradual changes analysis was made. At the end the results of financial analysis were evaluated including comparison with the sector results.