Posouzení finančního zdraví vybrané dopravní a logistické společnosti

Abstract

The bachelor thesis focuses on assessing the financial health of a selected transport and logistics company between 2020 and 2024. The content of the theoretical part consists of the specification of data sources and the definition of the methodological apparatus of financial analysis. Primarily, absolute and financial ratio indicators, pyramid systems, and methods of influence quantification are described. In the practical part, a vertical and horizontal analysis of financial statements is performed. Subsequently, the results of indebtedness, financial stability, profitability, liquidity, and activity indicators are interpreted. The application part also includes the DuPont decomposition of return on equity and variance analysis.