Finanční analýza společnosti AUTO IN s.r.o.

Abstract

This thesis deals with the financial analysis of the company, which is necessary for the evaluation of past and current business development, and also to the future of the company. The results of the financial analysis is used not only on business but also creditors, investors, public authorities, etc. The aim of this work is to evaluate the financial health of the company AUTO IN s.r.o. in the years 2008 - 2013 using selected methods of financial analysis, reveal the strengths and weaknesses of the company and find out how the company executive. The theoretical part explains and describes the various methods of financial analysis and is presented here AUTO IN s.r.o. company, whose principal business is primarily selling new cars. The practical part of the financial analysis and assessment of the financial health of the company through vertical and horizontal analysis of balance sheet and profit and loss account, SWOT analysis, analysis of financial ratios, and profitability, liquidity, activity and indebtedness. It also worked Du Pontův ROE and ROS, thus decomposition of sub-indicators on the top indicator. The data necessary for the completion of the analysis are drawn from the financial statements and annual reports AUTO IN s.r.o. Financial analysis results were very unstable and changeable. Favorable however, is that the company never got into financial losses, has always reached a positive economic result. Indebtedness was relatively high solvency and liquidity ratios according to the company was also not very favorable. In the field of activity of the company reached a stable, relatively good results.