Zhodnocení finanční situace společnosti Petrof, spol. s.r.o.

Abstract

The aim of this bachelor thesis is to evaluate the financial situation of the Petrof, spol. s.r.o. Company from 2009 to 2013. Bachelor thesis is divided into five chapters. Second chapter describes generally financial analysis and sources of important informations, as the balance sheets, the profit and loss sheets and the cash flow. Also there are clarified different methods used for creating the financial analysis, as the horizontal and the vertical analysis, analysis by financial ratios or the pyramid decomposition and the analysis of variance. Third chapter represents the Petrof, spol. s.r.o. company as the analyzed company. There is outlined the history full of ups and downs and the basic information of the company. The chapter four presents the main part of this bachelor thesis because the are applied methods of the financial analysis. The horizontal and the vertical analysis of the financial statements, analysis by financial ratios - profitability ratios, activity ratios, liquidity ratios or solvency, the pyramid decomposition of interest coverage with multiplicative linkage, current ratio with additive linkage and the analysis of variance. In the fifth chapter there is a summary and coments for financial analysis of Petrof, spol. s.r.o. company.