Finanční analýza vybrané společnosti

Abstract

The bachelor thesis focuses on the financial analysis issue. Using ratio indicators, liquidity, indebtedness and financial stability, profitability and ROE pyramid decomposition, the financial situation of the company Pars Komponenty s.r.o is evaluated. The analysis is performed for the period from 2005 to 2010. The thesis is divided apart from introduction and conclusion into three parts. The first part focuses on the description of the financial analysis. The essential characteristics of financial analysis, its purpose, its users and its information resources are described here. In the second part, the analyzed company Pars Komponenty Ltd. is introduced and the horizontal and vertical analysis of balance sheet and profit and loss account is performed. In the third part the selected methods of financial analysis are applied. Based on resulting values the financial situation of the company is evaluated. At the end of this section there is a summary and the results of financial analysis of selected company are assessed.