Analýza vývoje likvidity a zadluženosti vybrané společnosti

Abstract

The main topic of this bachelor's thesis is the financial analysis of the liquidity and indebtedness of the company in the textile industry. Above all, ratio indicators of liquidity, indebtedness and profitability were approximated, which reflects the focus of this bachelor's thesis. Next, a pyramid system of indicators, while the breakdowns of liquidity, indebtedness and profitability indicators will mainly be clarified. Subsequently, the values ​​of the company were compared with the values ​​of the industry. Using the financial analysis methods described above, it was found that the company always achieves positive profitability values ​​except for the first year. In terms of liquidity, it always reached very low values, which could threaten the financial stability of the company in the future. Indebtedness in the company has decreased over the years, and short-term debt prevails here. The sector achieved more desirable values ​​than the enterprise in most indicators. In conclusion, it can be said that the indicators of indebtedness and profitability over time had a positive trend and, despite the low values ​​of the company's liquidity, nothing prevents it from continuing and growing, as it is part of a larger group of companies that is capital strong.