Zhodnocení vývoje aktivity a likvidity společnosti Nutricia a.s.

Abstract

The theme of the bachelor thesis is an evaluation of activity and liquidity of the company Nutricia a. s. The thesis is divided into three main parts. The first part focuses on the theory of financial analysis, its methods , financial ratios , pyramid decomposition and variance analysis . The next chapter is a description of the company Nutricia and a vertical - horizontal analysis . The third chapter is focused on the evaluation indicators of activity and liquidity , further decomposition of return on equity , liquidity and overall turnaround assets and their variance analysis . Then the comparison made with the industry and competitors . At the end of this chapter are summarized the results of this analysis .