Posouzení finanční situace vybrané obchodní společnosti

Abstract

This bachelor’s thesis deals with the evaluation of the financial situation and economic performance of a selected company. The aim of the thesis is to assess the financial situation of the selected company using chosen methods of financial analysis during the period 2019–2024. The theoretical part defines the basic concepts of financial analysis, characterizes financial statements, and presents selected methods and indicators used in evaluating a company’s financial situation. The practical part focuses on the application of these methods to a specific company through horizontal and vertical analysis, as well as ratio indicators focused on profitability, indebtedness, liquidity, and activity. The analysis also includes a pyramid decomposition of return on equity and selected prediction models. The development of the indicators was evaluated both over time and in relation to recommended values, while partial fluctuations in individual years were identified. Based on the calculated values of the financial analysis indicators, the financial situation of the selected company was assessed and recommendations were formulated.