Stanovení a zhodnocení finanční výkonnosti daného podniku prostřednictvím vybraných metod finanční analýzy

Abstract

The main objective of this bachelor thesis is to determinate and evaluate the company’s financial performance by the selected methods of financial analysis from 2013 to 2018. In first chapter there is an introduction, second one contains description of the financial analysis and selected methods that are used to evaluation. Next part is practical and include description of the limited liability company and application of the horizontal and vertical analysis of the balance sheet and profit and loss statement using information from financial statements. In fourth chapter there are liquidity, profitability, activity and debt ratios described and their results commented. Then there is ROE decomposition made out and sensitivity analysis assembled to know how ROE and ROA are sensitive to change of given item. In conclusion follows an overall evaluation of the financial analysis and comparison with businesses in the same industry.