Finanční analýza vybraného podniku

Abstract

The aim of this thesis is to evaluate the financial situation of a company called Lena Chemical s.r.o., which manufactures and sells chemicals. Assessment of the company´s situation is made on the basis of horizontal, vertical and financial analysis for the period 2006 – 2010. The thesis is divided into both theoretical and practical parts. The theoretical part describes the financial analysis itself, important sources of information to establish the analysis, the users of the analysis, its methods and ratios (indicators). The practical part provides information about the company, which is evaluated by means of both horizontal and vertical analysis. Profitability indicators are used to evaluate the financial situation of the company, and subsequently used to complete a pyramidal decomposition of profitability indicators od equity. Results of the analysis are presented in tables and graphs.