Posouzení finanční výkonnosti podniku

Abstract

This bachelor thesis deals with the assessment of the financial performance and the evaluation of the financial health of TOMEGAS s.r.o. in the monitored period from 2019 to 2024. The main objective is to analyze the company's economic performance based on its financial statements, identify its strengths and weaknesses, and evaluate how it responded to significant external economic shocks, namely the COVID-19 pandemic and the subsequent energy crisis. The methodological framework of the practical part consists of horizontal and vertical analysis, financial ratios assessing liquidity, profitability, activity, and debt, as well as a pyramidal decomposition of return on equity (ROE), including variance analysis and the evaluation of the leverage effect. The data sources for these analyses are the publicly available financial statements of the company, with an emphasis on the development of individual items over time. The obtained results subsequently serve as an objective basis for assessing the capital structure and overall economic condition of the monitored entity. Based on the application of these procedures, the thesis provides a comprehensive view of the company's financial stability and formulates final recommendations for future development.