Finanční analýza strojírenského podniku

Abstract

The bachelor's thesis deals with the financial analysis of the engineering company Řetězárna a.s. The aim of the thesis is to evaluate the financial situation of the company in 2020–2024 using selected financial analysis methods. The theoretical part of the thesis defines the basic concepts, the importance of financial analysis, its users, information sources and methods used in assessing the financial health of the company. The practical part focuses on the characteristics of the company Řetězárna a.s. and the subsequent assessment of its financial situation. The analysis uses horizontal and vertical analysis of the balance sheet and income statement, analysis of net working capital, profitability, liquidity, activity and debt ratios, as well as the pyramid decomposition of ROE, Altman's Z-score, IN05 index, Kralicka's Quicktest and sensitivity analysis. The results show that the company can be assessed as a financially stable company in the monitored period. The company achieved a positive operating result, showed low debt, a high share of equity and very good solvency. The recommendations focus mainly on more efficient use of assets, inventory management and strengthening emergency preparedness.