Zhodnocení rentability a zadluženosti vybraného podniku

Abstract

This diploma thesis deals with the evaluation of the profitability and indebtedness of Vítkovické slévárny spol. s.r.o. The theoretical part describes the concepts of financial analysis, the financial statements, and the financial performance of the company. The methods of horizontal and vertical analysis are determined, followed by ratios of financial analysis, a pyramid system of indicators, and finally an analysis of deviations. The next part is devoted to the introduction of the company and its financial analysis. The practical part deals with the evaluation of profitability and indebtedness of the company. Firstly, the indebtedness indicators are dealt with here, followed by a pyramidal breakdown of the total debt. The practical part continues with the evaluation of profitability indicators and pyramidal breakdown of return on equity. The relationship between debt and profitability is described. The conclusion summarizes the results of all performed analyses.