Posouzení vývoje aktivity a likvidity vybrané společnosti

Abstract

The aim of the bachelor thesis is to evaluate the development of liquidity and activity ratios of selected company in the period 2020–2023. The thesis is divided into a theoretical and a practical part. The theoretical part explains the essence of financial analysis, its selected methods, and the indicators of liquidity and activity. In the practical part, the selected company is first briefly introduced, and then an analysis of its financial statements, specifically the balance sheet and the profit and loss statement, is carried out using horizontal and vertical analysis. Subsequently, selected liquidity and activity ratios are calculated and evaluated. The thesis also includes a pyramid decomposition of total liquidity and return on equity. Based on the obtained results, the development of the company’s financial situation in the monitored period is assessed and the main conclusions resulting from the analysis are summarized.