Analýza ukazatelů rentability společnosti Biocel Paskov a. s.

Abstract

This Bachelor thessis is focused on financial analysis, specifically on the area of profitability. The aim of this work was to carry out analysis of the profitability of Biocel Paskov a.s. between the years 2005 -2009. The theory section of this work focuses on descriptions of financial analysis, sources and users of the financial analysis, its characteristics and division. Also primary methods of financial analysis formation, characteristics of individual financial ratios including pyramid decomposition of the profitability ratios are included as well as ways of comparing financial analysis outcomes and collective models of financial norm rating. The following section talks about the basic characteristics of the chosen company. Part of this is also horizontal and vertical analysis of balance sheets and profit and loss account for the given financial period. In the last part the analysis of profitability ratios is evaluted according to specific conditions of the given company. This chapter aslo includes pyramid decomposition of the ROE which is predicted by method of gradual changes and by a logarithimic method. The final work is focused on the evaluation of the financial situation of the company through profitability ratios and comparisson of the found outcomes with branch.