Porovnanie spoločnosti pôsobiacich v oblasti logistiky z hľadiska rentability a zadĺženosti

Abstract

This bachelor thesis focuses on comparing companies operating in the logistics sector in terms of profitability and indebtedness during the period from 2020 to 2024. The objective is to compare and evaluate the development of profitability and indebtedness indicators using financial ratio analysis, as well as vertical and horizontal analysis. The theoretical part defines the methods and tools of financial analysis, including ratio indicators, horizontal analysis, and vertical analysis, which form the methodological foundation of the work. The practical part applies these methods to selected companies and examines the development of their profitability and debt metrics. The results for Company D indicate growth in profitability and a predominant decline in indebtedness indicators, with financial stability ratios also showing improvement. Conversely, the results for Company P pointed to an extreme decline in profitability to minimal levels and an increase in indebtedness alongside decreasing financial stability values. The overall financial situation of Company D improved gradually, leading to a strengthening of its stability and its ability to effectively appreciate capital. It is recommended that Company D focus on optimizing its liability structure. The overall financial health of Company P weakened by the end of the period, resulting in a reduction of its stability and profit-generating capacity. It is recommended that Company P primarily focuses on cost reduction in the following period.