Hodnocení finanční pozice vybraného podniku

Abstract

The aim of the bachelor thesis is to evaluate the financial health of a selected company in the period of 2017-2021. Necessary data, primarily drawn from the company's annual reports, are used to process this work, which provide not only financial statements but also additional information related to the company. The bachelor thesis is divided into theoretical and practical parts. The theoretical part explains the nature of financial analysis, its users, and the methods used to assess the financial health of the company. The practical part applies horizontal and vertical analysis methods to the selected company's statements (balance sheet and income statement). Through the analysis of ratio indicators, information about the financial health of company XY is determined, and finally, these indicators are compared to those of a competing company. The company's high indebtedness during the observed period is around 67% due to the loan taken out for a new biogas plant. Profitability values show mainly declining values. Their value depends mainly on the level of profit, and since the selected company's main business is agriculture, production depends on weather conditions. Current liquidity does not reach the recommended interval in any year of the observed period, so company XY is unable to repay its short-term liabilities using readily available cash. The high turnover periods of the company's total assets are caused by its business in the field of agriculture, and therefore, most of its assets are composed of long-term tangible assets. Comparing the selected company to its competitors shows that the competing company achieves a more positive trend in profitability, and its overall indebtedness is only around 30 %.