Posouzení finanční situace podnikatele v různých fázích podnikání

Abstract

This bachelor’s thesis focuses on analyzing the financial situation of an individual entrepreneur operating in the field of retail sales, specifically during various stages of the business lifecycle – from a self-employed individual (OSVČ) to a limited liability company (s. r. o.). The aim of the thesis is to evaluate the financial health of the business using various economic analysis methods, identify key strengths and weaknesses, and formulate recommendations for future development. The theoretical part defines key terms related to entrepreneurship, legal forms of business in the Czech Republic, the entrepreneur’s lifecycle, and financial analysis methods, including horizontal and vertical analysis, indicators of profitability, liquidity, debt, and activity, as well as differential indicators, bankruptcy models, and the Du Pont pyramid system. The practical part is divided into two sections: the first covers the period of sole proprietorship (03/2022–05/2023), and the second focuses on the period after the transition to a limited liability company (03/2023–05/2024). Each section includes analyses based on actual financial statements (balance sheet, profit and loss statement), with results interpreted in the context of market trends, seasonality, and the specifics of the given industry. The thesis also examines changes in indicators over time, the impact of the legal transformation on financial health, and comparison with theoretical expectations. In conclusion, the thesis summarizes the key findings, such as improved stability and creditworthiness after the transition to an s. r. o., alongside increased administrative and tax burdens. Based on these findings, the author offers recommendations for improving financial management, planning, and cost structure optimization. The work provides a comprehensive view of the financial health of a small business in two different legal stages of development and may serve as an inspiration for other entrepreneurs in similar situations.