Finanční analýza technologické firmy

Abstract

The aim of the bachelor thesis is to use financial analysis to evaluate the performance and financial health of a technology company operating in the electrical and mechanical engineering industries. The analysis covers the period from 2017 to 2021. The bachelor thesis is divided into five chapters. The first part of the thesis describes all the theoretical issues of the thesis. The next section provides background information about ABC Company and analyses its balance sheet and profit and loss statement using horizontal and vertical analysis. The last part is devoted to the calculation and practical application of individual ratios. The ratios of profitability, liquidity, activity, financial stability and debt and difference ratios are calculated, described and evaluated. The pyramid decomposition of the return on equity ratio using the integral method is performed and described. The thesis ends with a conclusion that discusses the comprehensive evaluation of the enterprise.