Posouzení finančního zdraví vybrané firmy

Abstract

The bachelor thesis aims to assess the financial health of a selected company using financial analysis methods. A five-year time horizon from 2019 to 2023 was set for the analysis. The bachelor thesis is divided into five sections, which are further divided into sub-chapters and sub-sections. After the introduction contained in the first section, the second section follows, devoted to the theory needed to understand the various methods and procedures in their application. The first methods include horizontal and vertical analysis, which approximate items in statements such as the balance sheet and the income statement. Next, the financial analysis ratios applied are described in depth, including profitability, financial stability and debt ratios, activity and liquidity ratios. The decomposition of ROE is also mentioned, from its actual decomposition into specific sub-items, to an analysis of variances to calculate the magnitude of the effects of these sub-indices on ROE. The last important topic in the methodology section is the description of leverage and cost structure. The third section briefly states what industry the selected firm is in and why it was selected. The fourth section is the most important for the thesis as it contains the actual application of the methods used to the selected companies. The methods mentioned in the second section of the thesis are applied and cited. Based on the fourth section, the analysis results are concluded and evaluated.