Finanční analýza podniku z odvětví informačních technologií

Abstract

The bachelor thesis focuses on the financial analysis of Apple Inc. in the period 2020–2025. The thesis aims to evaluate the company’s financial performance using selected methods of financial analysis, in particular vertical and horizontal analysis and financial ratio analysis. The thesis is divided into theoretical and practical parts. The theoretical part describes financial statements and methods of financial analysis, while the practical part applies these analytical tools to the selected company. The financial analysis is based on consolidated financial statements for the period 2020–2025. The results show that the company achieved stable growth in both revenues and profit, with the most significant increase recorded in the services segment. In terms of financing structure, debt capital predominates, with a shift in the ratio between short-term and long-term liabilities. Activity ratios indicate efficient management of the operating cycle and a low level of inventories. Profitability ratios show high company profitability, with results above average levels, mainly due to high net income, a low share of equity, and higher leverage. Liquidity shows a slightly decreasing trend. Leverage ratios confirm a long-term high level of debt financing. In the conclusion, the financial analysis is evaluated.