Finanční analýza podniku vyrábějícího skleněné výrobky

Abstract

The topic of the thesis is Financial Analysis of a Glass Producing Company. The goal of the work is to evaluate the past development of the company in the years 2019 - 2022 and subsequently analyze the future development for the years 2023 and 2024, based on a financial analysis. In 2022, the company carried out a large transaction of the sale of its production buildings and their subsequent lease. In the theoretical part of the thesis, the basic concepts of financial analysis and its selected methods are described based on the professional literature. The theoretical part ends with the methodology of the work, which describes how to proceed in the practical part. The first chapter of the practical part is a brief description of the selected company. The following chapters are already focused on the financial analysis itself, which contains absolute indicators, ratio indicators, Du Pont's decomposition of return on equity and selected creditworthiness and bankruptcy models. The summary and draft recommendations and conclusion chapters evaluate the results of the financial analysis performed. The company can be assessed as financially sound, and the sale sale&leaseback transaction can be assessed as beneficial based on the Financial Analysis performed.