Porovnanie finančnej pozície vybranej spoločnosti s konkurenciou

Abstract

The aim of this bachelor thesis is to compare the financial position of a selected company with its competition in the period 2020 – 2024. The theoretical part is devoted to the definition of financial analysis, its users and sources of information. It explains the main financial statements and methods of financial analysis, including vertical and horizontal analysis, ratio analysis, pyramid decomposition of return on equity (ROE), and Spider analysis. The practical part applies these methods to the financial statements of selected companies, which are further characterised in the work. The analysis deals with the development and structure of assets, liabilities, costs and revenues, including key ratio indicators. Using pyramid decomposition and variance analysis, the main factors influencing the development of ROE are identified. Spider analysis, through a radar chart, allows for the evaluation of the average performance of companies in various areas. The results of the analysis offer a comprehensive view of the financial situation of the companies and provide a basis for evaluating which of the companies managed its operations more efficiently.