Finanční analýza vybraného podniku

Abstract

In this work was carried out a financial analysis of CineStar Ltd. for the years since 2006 to 2009. The whole thesis was divided into three parts. In the first was characterized the financial analysis, which was illustrated by its nature, users, information sources, methods and procedures. In the second part was given basic information about the company, also was made the horizontal and vertical analysis of the balance sheet and profit and loss. In the third part were evaluated ratios and profit leverage effect, there was also made decomposition of the ROE and in the end were compared results of the analised company with the industry average. CineStar reported positive results, especially in the area of profitability and liquidity, which were caused by high profits. Indebtedness was higher than the sector average, but it was reduced by the acquisition with Village Cinemas. Finally, CineStar can be evaluated as a financially strong and stable company.