Finanční analýza podniku ATM elektro s. r. o.

Abstract

The subject of this bachelor thesis is the financial analysis of the company ATM elektro Ltd. Financial analysis provides a comprehensive overview of the company´s financial situation. The aim of this study is to describe and assess the financial situation of the company ATM elektro Ltd. from 2008 to 2013 by using basic methods of financial analysis. The thesis is divided into a theoretical part and a practical part. The theoretical part focuses on the theory of financial analysis, particularly the description of the main methods of financial analysis. The practical part includes a description of the ATM elektro Ltd. company, and further analysis of its financial statements, including the evaluation of the results. The financial analysis itself consists of a vertical and a horizontal analysis of the company´s finanacial statements, an analysis of selected financial ratios, the Altman Z-score, Smart Index IN and Kralicek´s Quick-test. The results are summarized in the another part of this thesis, which also contains several suggestions for improving the current situation. At the end of this thesis is a brief conclusion.