Hodnocení rentability podniku v oděvním průmyslu

Abstract

The bachelor thesis is focused on the Profitability Assessment of a Company in Clothing Industry. The main goal of this bachelor thesis was analysis of the Profitability Assessment of the company TONAK a.s. between 2008 – 2013. Vertical, horizontal, ratio and DuPont analysis were used during achieving this goal of the bachelor thesis. Bachelor thesis is divided into theoretical part and practical part. In theoretical part is theoretical apparatus, which was used in achieving goals. Practical part focuses brief introducing company, vertical and horizontal analysis of balance sheet and profit and loss. This part also focuses on analysis of financial ratios, including a brief overview of the development of the profitability in comparison to other financial ratios. The most important part of this bachelor thesis is dedicated to DuPont analysis of ROE. The outcome of this analysis is a list of the biggest influences acting on the top indicator ROE. A comparison of the company as TONAK a.s. with the Italian company Borsalino Giuseppe & Fratello s.p.a. through decomposition of ROE in 2012 and 2013 is in conclusion of this bachelor thesis. The outcome of this comparison is again list of the biggest influences on different value ROE for the two companies. The conclusion is given an overall assessment of the firm's profitability, which is the outcome of all executed financial analysis methods.