Finanční analýza vybraného podniku v potravinářském odvětví

Abstract

Financial analysis is a reliable allocation tool to divide the financial page of a business into sub-parts to better understand and evaluate the financial situation of the enterprise as a whole. The aim of this thesis is to assess the financial situation of NUTREND D.S., a.s. using absolute indicators, ratios and a pyramidal decomposition of return on equity between 2012 and 2016. The thesis is divided into 4 chapters. The second chapter describes financial analysis, its users, sources of information and basic methods of financial analysis. The third chapter contains the presentation of the analyzed enterprise, vertical and horizontal analysis of the financial statements. The fourth chapter provides financial analysis of ratios of profitability, financial stability and indebtedness, liquidity and activity. Further, a pyramidal breakdown of return on equity is developed at two levels of decomposition. At the end of the thesis are summarized and commented the results of the partial parts of the financial analysis.