Posouzení finanční výkonnosti vybraného podniku zpracovatelského odvětví

Abstract

This bachelor thesis focuses on evaluating the financial situation of a selected company using financial analysis tools. The main objective is to assess the company’s financial health based on available financial statements, identify the strengths and weaknesses of its performance, and highlight areas with potential for improvement. The theoretical part defines the basic concepts and methods of financial analysis, which are then applied in the practical part to a specific company operating in the wine industry. A comprehensive assessment of the company’s financial health was carried out using horizontal and vertical analysis, ratio analysis, a pyramid breakdown of return on equity (ROE), and a comparison with competitors. The results indicate fluctuating revenue, a gradual decline in profit, improving debt levels, and maintained satisfactory liquidity. Inventory and receivables turnover reveal risks that require attention.