Finanční analýza vybrané společnosti s ručením omezeným

Abstract

This bachelor degree thesis is aimed at the financial analysis and assessment of the financial health of a selected limited liability company. In the theoretical part of the thesis, the methodology of financial analysis is described including its users, input information, methods and financial ratios. Furthermore, there is a description of the subject itself in terms of law, accounting and taxes. In the practical part of the thesis, the financial methods are applied to the limited liability company: horizontal and vertical analysis of items from balance sheets and profit and loss statements and ratios of profitability, financial stability and indebtedness, liquidity and activity. Subsequently, the results for the period from 2017 to 2020 are found. In the final part of the thesis, the findings of the financial analysis are summarized and possible recommendations to improve the financial position of the company are listed.