Hodnocení finanční výkonnosti firmy vybranými ukazateli

Abstract

The aim of the bachelor thesis is to evaluate the financial performance of the company according to selected financial analysis indicators from 2018 to 2022. The bachelor thesis is divided into theoretical and practical parts. The theoretical part explains the meaning of financial analysis, methods of financial analysis, and the nature of individual financial statements. It also describes the sources of financial analysis, ratio analysis indicators, the DuPont analysis of return on equity, and variance analysis. An integral part is also the characterization of the selected company. The practical part of the thesis focuses on the application of theoretical knowledge. Specifically, the results of activity, liquidity, profitability, leverage, and horizontal and vertical analyses are interpreted. Using the DuPont analysis, the return on equity indicator is decomposed into component indicators, and their individual impacts are quantified using the integral method. The last part of the practical section includes a comparison of selected ratio indicators with competitors. In conclusion, all findings are summarized, and the financial performance of the company is evaluated. Financial analysis is conducted based on available financial data for the last five years.