Hodnocení vývoje zadluženosti a rentability společnosti BORCAD, s.r.o.

Abstract

The aim of bachelor thesis is to evaluate the development of the leverage and profitability of BORCAD, s.r.o. It covers period 2011-2015. The thesis is divided into the theoretical and practical part. The theoretical part is focused on the characteristics of the financial analysis, the horizontal and vertical analysis of the balance sheet and the profit and loss statement. Further, the individual ratios of leverage and profitability are defined and used to assess the company's performance. End of the theoretical part is devoted to description of pyramidal decompositions and deviation analysis. In the practical part is introduced the company BORCAD, s.r.o. A horizontal and vertical analysis of the balance sheet and the profit and loss statement is made. The following chapter of the practical sections is devoted to the application of the method of financial analysis and the evaluation of the results. In the first place, leverage ratios, including the pyramidal decomposition of total indebtedness, are interpreted. As the next step, profitability indicators are interpreted, including pyramidal decomposition of return on equity. The conclusion of the practical parts is devoted to the evaluation of the results of the financial analyses performed.