Zhodnocení vývoje zadluženosti a rentability společnosti Nutrend D.S., a.s.

Abstract

The goal of the thesis is leverage and profitability evolution analysis of the company Nutrend D.S., a.s. over the period from 2010 to 2014. The thesis is divided into five chapters, including the introduction and conclusion. The second chapter contains the theoretical basis of financial analysis. It describes the subject, users, sources and methods used for processing of financial analysis. The third chapter is focused on brief presentation of the analyzed company Nutrend D.S. , Inc. It also includes the application of vertical and horizontal analysis on the statements of the company which describes the development of items of the balance sheet and profit and loss account. The fourth chapter is devoted to the analysis of the results of debt ratios and profitability. There are perform the decomposition of debt ratio, debt-to-equity ratio and decomposition of return on equity. There are commented the main influences on the change of the top indicators. The results of leverage and profitability are compared with the average values in sector. In the conclusion is an overall assessment of the results including recommendations and suggestions for further business activity.