Posouzení finanční výkonnosti vybraného podniku

Abstract

The bachelor's thesis is focused on assessing the financial performance of a company operating in the field of beer production. The aim of this bachelor's thesis is to evaluate the financial performance of the selected company for the period 2020 to 2024 using selected financial analysis methods. The work is structured into three main chapters. The theoretical part defines the starting points of the financial analysis, which include a description of the objectives and data sources, vertical and horizontal analysis, vertical-horizontal analysis, ratio indicators, pyramid decomposition of the return on equity indicator using the method of gradual changes and the integral method. The following part is devoted to the presentation of the selected company. The application part contains the practical application of the described methods and the interpretation of the results achieved, including a comparison with industry data according to the CZ-NACE 11 classification. The analysis shows that the company showed stable performance in the monitored period, with the exception of 2022, when there was a temporary decrease in liquidity and profitability.