Hodnocení finančního zdraví společnosti ze sektoru stravování a pohostinství

Abstract

The subject of the bachelor's thesis is evaluating the financial health of a company AmRest Coffee s.r.o, which operates Starbucks coffee shops in the food and beverage industry. The aim of the thesis is to carry out a comprehensive analysis of the financial health of the company AmRest Coffee s.r.o. for the period 2017-2022 based on financial statements and other relevant information. The second chapter contains a description of methods and financial indicators for the practical part of the thesis. The third chapter includes a characteristic of the investigated company, and Starbucks' position in the Czech food and beverage market. The chapter further examines the development of volume and structure of the asset and liability, the statement of profit and loss, and the cash flow statement. The evaluation of financial health is included in chapter four. It was found that the company is successful due to profitability, leverage and liquidity evaluation criteria. Furthermore, the company was well adapted to changes during the Covid period and suitably reacted to changing market conditions.