Zhodnocení vývoje aktivity a zadluženosti vybrané společnosti podnikající v potravinářském průmyslu

Abstract

The aim of this paper is to evaluate the development of activity and indebtedness of a company operating in the food industry in the period 2019-2023. First, the methodology of financial analysis was explained. The different sources of information to perform the financial analysis were described as well as the ratios, pyramid decompositions of return on equity and total indebtedness. This was followed by the characteristics of the selected company and a vertical-horizontal analysis was performed. In the next part of the paper, activity and debt ratios were evaluated and pyramid decompositions of return on equity and total debt were performed. This part was followed by a comparison of the analysed company with its competitors. The thesis concludes with an overall evaluation of the selected company.