Zhodnocení finanční situace firmy Gesomont, s.r.o.

Abstract

Financial situation evaluation of he company Gesomont, s.r.o.The financial analysis is an important field that represents a part of the financial management of a company. The main aim of this thesis is evaluation of its financial situation of the company Gesomont, Ltd. in the period 2005 – 2007. The thesis is divided into three basic parts. The first of them comprises theoretical solutions of the methodology of the financial analysis and the significance of the indicators of profitability, activity, insolvency, and solidity. The second part presents the company Gesomont, Ltd. and contains horizontal and vertical analyses of the balance and the profit and loss statement. In the last part of the thesis that is focused there is to be found a financial analysis carried out by the help of ratio indicators of profitability, activity, insolvency, solidity and including an analysis of profitability of the equity. This analysis showed that the company Gesomont, Ltd. can be considered a financially healthy and liquid company. The crucial problem rests in the overcapitalization, when the company does not make use of the foreign capital sufficiently.