Zpracování finanční analýzy vybrané společnosti

Abstract

This thesis deals with the issue of financial analysis as a key tool for assessing the financial health, stability, and overall performance of the company Marlenka International, s.r.o. The main objective of the thesis is to conduct a financial analysis of the selected company for the period 2019 to 2024, evaluate its financial performance, and propose recommendations.

The thesis is divided into five interconnected chapters. The theoretical part focuses on defining the concept of financial analysis, identifying its users, and specifying sources of information, which are primarily the balance sheet, income statement, and cash flow statement. The theoretical knowledge includes a systematic classification of methods into analysis of absolute, differential, and ratio indicators, as well as advanced tools in the form of a pyramidal decomposition of return on equity or bankruptcy and creditworthiness models.

The practical part focuses on the application of these methods to a specific selected company. The analysis revealed that Marlenka International is a highly stable and rapidly developing company. In 2020 and 2022, the company faced crises that pressed on it from the external environment. Thanks to quick interventions, declines in individual items in the financial statements were quickly offset, allowing the company to continue its growth trend.

Among the main findings, the company's zero debt can be highlighted. The increase in labor productivity in some years is lower compared to wage growth. Since 2023, a significant increase in investments in the company's long-term assets and higher demand for products due to higher revenues can be observed.

Recommended actions include focusing on investing part of the cash reserves into long-term financial assets, for example, purchasing shares in companies that supply materials necessary for production.