Posouzení finančního zdraví vybraného podniku ze zpracovatelského průmyslu
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Vysoká škola báňská – Technická univerzita Ostrava
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The bachelor thesis focuses on the issue of financial analysis. The aim of the thesis is to assess the financial health of a selected company during the period 2019–2023. The thesis is structured into five chapters. The first chapter serves as an introduction, defining the objective of the thesis and presenting the structure of the following chapters. The second chapter deals with the theoretical background of financial analysis, provides basic information on data sources, and describes the methods used. The third chapter offers a brief profile of the selected company. This chapter also includes vertical and horizontal analysis of assets, liabilities, revenues, expenses, and the company’s financial results. The fourth chapter focuses on the practical application of financial ratios, the pyramid decomposition of ROE, comparison of the company's results with the industry, and a summary of the findings. The final chapter summarizes the main points covered in the thesis.
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Financial analysis, vertical analysis, horizontal analysis, ratio indicators, indebtedness, profitability, liquidity, activity, the pyramid decomposition of ROE