Zhodnocení vývoje likvidity a aktivity společnosti SG-VET, s.r.o.

Abstract

The aim of the bachelor thesis is to evaluate the development of indicators of liquidity and activity in SG-VET, s.r.o. for the period 2011-2015. The bachelor thesis is divided into the theoretical and practical part. In the theoretical part the financial analysis is characterized, the groups of ratio indicators are described. Furthermore, pyramidal decompositions of the indicators of return on equity and total liquidity are also shown and characterized. In the practical part, a company is characterized and a vertical-horizontal analysis of the balance sheet and the profit and loss statement processed for this company. Furthermore, the development of liquidity and activity indicators is assessed. Return on equity and total liquidity are spread out as a pyramidal decomposition. As part of the financial analysis, comparisons with industry and direct competitors are made in terms of liquidity and activity. Finally, the results of the financial analysis are evaluated.