Komplexná analýza finančnej výkonnosti vybraného podniku v pivovárnickém odvetví

Abstract

The aim of the bachelor thesis is a comprehensive evaluation of the financial performance of a selected company operating in the brewing industry from 2020 to 2024. The financial analysis is performed based on data available from the company's financial statements. Methods of vertical and horizontal analysis, financial ratios of indebtedness, profitability, and liquidity, and finally, bankruptcy and creditworthiness models are utilized. The development of financial statement items and selected financial ratios of indebtedness, profitability, and liquidity over time is examined, with the results subsequently compared to recommended norms and the three largest competitors on the market. Bankruptcy and creditworthiness models are also evaluated from a time perspective. The results of the financial analysis demonstrated that the initial stability of the company significantly deteriorated towards the end of the monitored period. The reason for this deterioration was the application of a highly risky aggressive financing approach, which led to an unhealthy level of indebtedness, a significant drop in profitability down to negative values, and a persistently low level of liquidity. Consequently, an overall deterioration of the company's rating and an increase in the probability of bankruptcy occurred.