Hodnocení finanční výkonnosti podniku v odvětví zábavního průmyslu

Abstract

The aim of this bachelor thesis is to evaluate the financial performance of a company operating in the entertainment industry for the period from 2020 to 2024, and to subsequently recommend proposals and measures that would contribute to improving its financial situation, while the analyzed company was anonymized at the request of the management. The thesis is divided into several logically connected chapters, starting with the theoretical and methodical part, where financial analysis, its users, and data sources are defined, and subsequently, selected methods used in the practical part are introduced. These procedures include horizontal and vertical analysis, ratio indicators of liquidity, debt, activity, and profitability, pyramid decomposition of return on equity, comprehensive models of financial level evaluation, and a subsequent comparison of values with a long-term competitor in the entertainment industry. Based on the conducted analysis, it was found that although an operating profit is generated by the company, the overall financial result is pulled into negative values due to a high debt burden. An anomaly in the receivables item was also revealed, which was excluded from the calculations to prevent the distortion of the values of selected indicators. In the conclusion, specific measures are proposed, which include, for example, negotiating better interest terms as well as terms from suppliers, or the optimization of personnel costs. If some of these recommendations are used by the company, it should contribute to a better financial situation and functioning of the company in the future.