Zhodnocení finanční situace firmy působící v oblasti prodeje kuchyňských potřeb

Abstract

The aim of the bachelor thesis is to evaluate the financial situation of a selected company operating in the field of sales of kitchen utensils in the years 2020 to 2024 using selected methods of financial analysis. The methodological part presents theoretical findings, data sources, and the methodology for calculating individual indicators. The following chapters constitute of a application part, which conducts a horizontal and vertical analysis of the financial statements, and of a comprehensive analysis of the company which applies ratio indicators of profitability, liquidity, financial stability, and activity over the monitored period. Subsequently, an evaluation of the results is carried out. In conclusion, it can be stated that the company applies a highly conservative financing strategy and is financially independent, as it predominantly uses internal resources and a minimum of external capital. However, during the monitored period, there was an overall deterioration in the company's financial situation, manifested by a significant drop in profitability and a decrease in liquidity below recommended values due to declining revenues and a decrease in cash funds. Overall, despite these fluctuations, the company managed to optimize its operating cycle. For the future, it is recommended to engage external capital more effectively and to streamline personnel costs.