Hodnocení finančního zdraví obchodní společnosti vybranými ukazateli

Abstract

The aim of the bachelor's thesis is to evaluate the financial health of the analyzed company using selected indicators in the period 2018–2022. The bachelor's thesis consists of five parts, the first of which is the introduction and the last is the conclusion. The second chapter is focused on the description of the financial analysis methodology. The chapter describes data sources, data users, methods and techniques of financial analysis. The second part describes the analysis of absolute indicators. A substantial part of the chapter is focused on the description of individual indicators of profitability, indebtedness, activity and liquidity, which are part of the assessment of the financial health of the selected company. The conclusion of this chapter is the described pyramid decomposition of ROE. The third chapter presents the trading company and calculates the vertical and horizontal analysis of the balance sheet and profit and loss account, the results of these analyses are evaluated. The fourth part is the application. This chapter calculates the various indicators used and then assesses the financial situation of the business. In this chapter, the pyramid decay of the ROE indicator is calculated and evaluated. The chapter concludes by evaluating selected indicators with a competing trading company.