Zhodnocení zadluženosti a rentability společnosti ČD Cargo, a. s.

Abstract

The bachelor thesis called „Evaluation of the Leverage and profitability of the company ČD Cargo a.s.“ is focused on creating of finance analysis, evaluation of levarage, profitability and deviation analysis. The main goal of this bachelor thesis is to analyse the current state of the company ČD Cargo a.s. from a financial point of view. The work is divided into four parts. The first part contains the theoretical bases of financial analysis, used methods, described each indicator, pyramid decomposition and methods for deviation analysis will be introduced. The second charter is focused on a company characteristic and its financial state. The application part is focused on creating of analysis of leverage and profitability indicators, pyramid decomposition and in the end will be used method of successive changes. In a conclusion of this thesis will be summarized the results of the financial analysis and to make recommendations that may improve the financial situation of the company.