Zhodnotenie vývoja rentability a zadlženosti vybranej spoločnosti

Abstract

The bachelor thesis deals with the assessment of the financial performance and financial stability of a selected company using selected methods of financial analysis. The aim of the thesis is to evaluate the development of profitability and indebtedness of the selected company in the period from 2020 to 2024. The theoretical part defines the basic concepts of financial analysis, its users, sources of information and selected methods used to evaluate the financial situation of a company. The practical part focuses on the characteristics of the selected company and the analysis of its financial statements. The thesis includes a vertical-horizontal analysis of the balance sheet and the profit and loss statement, an analysis of profitability and indebtedness indicators, and a pyramid decomposition of selected indicators. The results of the analysis show that during the observed period the company gradually strengthened its equity and reduced its overall level of indebtedness, which contributed to the improvement of its financial stability. At the same time, the development of profitability was mainly influenced by changes in the profit/loss for the period, cost intensity and the company’s financing structure.