Hodnocení finanční pozice firmy dle vybraných ukazatelů

Abstract

The aim of this bachelor’s thesis is to assess the financial position of the selected company SARO 2RR s. r. o. over the period 2019–2023. The theoretical part outlines the main approaches and methods of financial analysis, including horizontal and vertical analysis, ratio analysis, and the pyramid decomposition of return on equity (ROE). The practical part applies these methods to the company’s financial statements, evaluating the development of assets, liabilities, revenues, expenses, and key financial ratios. Through pyramid decomposition and variance analysis, the main factors influencing the development of ROE are identified. The findings provide a comprehensive view of the company’s financial health and may serve as a basis for future strategic decisions.