Analýza vývoje rentability a zadluženosti vybrané společnosti

Abstract

Financial analysis is an integral part of the decision-making process and proper functioning of a business, and it is among the fundamental pillars of financial management and strategic planning. This thesis aims to analyse the evolution of the profitability and leverage of the selected company. To conduct the analysis, methods such as ratio analysis, vertical and horizontal analysis, pyramid of ratios, and variance analysis were utilized. The company is experiencing a period of fluctuation in its development. Profitability is declining due to efforts to optimize the financial structure, leading to reduced profits and inefficient utilization of resources due to increased costs and ineffective asset management. The overall indebtedness of the company shows a declining trend with a slight increase in 2022. A lower value of this indicator indicates that the company is transitioning to financing its assets with its resources and adopting a conservative approach to financing. This strategy has its advantages, such as lower financial risk, but at the same time, it also has disadvantages, such as limiting the company's growth and development.