Posouzení vývoje rentability a likvidity vybrané společnosti působící v oblasti IT

Abstract

The aim of this bachelor’s thesis is to assess the development of profitability and liquidity of a selected company operating in the field of information technology in the years 2020–2024. The theoretical part of the thesis defines the basic concepts of financial analysis, sources of information, financial statements, and selected methods of financial analysis. The thesis focuses mainly on profitability and liquidity ratios, pyramid decompositions of selected indicators, and variance analysis. Subsequently, the analyzed company and its financial situation are introduced, followed by a vertical-horizontal analysis of the company’s financial statements. In the practical part, the selected methods are applied to the analyzed company and the achieved results are summarized. The results show that the company maintained a high level of profitability and liquidity during the monitored period, while the development of the indicators was influenced mainly by extraordinary financial operations.