Finanční analýza vybraného podniku

Abstract

The aim of this bachelor thesis is to evaluate the financial position of a selected company during the period under review using specific chosen methods.

The thesis is divided into five chapters. The second chapter establishes the theoretical framework for the entire study. It addresses the general characteristics of financial analysis, identifies its users, and specifies the information sources that provide the essential basis for an objective evaluation. Furthermore, it provides a detailed description of financial analysis methods, ranging from basic absolute indicators and ratio analysis to more complex indicator systems used for predicting financial health.

The third chapter introduces the selected company, providing its brief history, field of activity, and market position, which establishes the necessary context for the subsequent practical section.

The fourth chapter represents the application and verification part of the thesis. This section is divided into a detailed analysis of financial statements (horizontal and vertical analysis and their combination), the calculation and interpretation of profitability, liquidity, activity, and leverage ratios, and the application of selected indicator systems: the DuPont decomposition of ROE and, finally, creditworthiness and bankruptcy models. In the conclusion, the results are evaluated and supplemented with proposals and recommendations aimed at strengthening the financial stability of the analyzed company.