Analýza vývoje zadluženosti a rentability vybrané společnosti z automobilového průmyslu

Abstract

This bachelor’s thesis focuses on the financial analysis of a selected company from the automotive industry over the period 2019 to 2023. The aim is to evaluate the development of indebtedness and profitability indicators using financial ratios, vertical and horizontal analysis, and pyramidal decomposition. The theoretical part defines the concept of financial analysis, its sources of information, and analytical methods. Special attention is given to ratio indicators and the methodology of pyramidal decomposition. The practical part analyses the financial situation of the company. The results indicate a decrease in indebtedness and an improvement in profitability. The company’s financial position is gradually improving, while its future direction will depend primarily on trends in the automotive industry and demand for electric vehicles.