Posúdenie finančného zdravia vybranej spoločnosti z oblasti spracovateľského priemyslu

Abstract

The bachelor thesis focuses on evaluating the financial situation of a selected company from the manufacturing industry during the period 2018–2022. The aim of the thesis is to analyze the financial health of the company using financial analysis methods, such as horizontal and vertical analysis, ratio indicators of indebtedness, profitability, activity, and liquidity, as well as the pyramid decomposition of return on equity. The theoretical part explains the basic concepts and analytical methods, while the practical part applies these methods to the actual financial data of the analyzed company. The company is afterwards compared to the industry in which it operates. The results show a gradual downgrade of the company’s financial situation, mainly due to the pandemic, the loss of a key customer, and increasing indebtedness.