Finanční analýza podniku VOMA, s.r.o.

Abstract

The main objective of the present thesis is to conduct a financial analysis of the VOMA, s.r.o. enterprise from 2013 to 2017 based on its financial reports. To achieve the aim, methods of financial analysis are used. These include horizontal and vertical analysis of the balance sheet, analysis of profit and loss account, analysis of differential ratios as well as the break down of ROE using the DuPont formula. The thesis comprises five chapters. The first one is an introduction to the topic. Second chapter provides definition of the term financial analysis, determines the users of the analysis and describes the methods chosen for the analysis. Third chapter contains the characteristics of the VOMA, s.r.o. enterprise as well as the horizontal and vertical analysis of the balance sheet and the profit and loss account. Using the methods introduced in the second chapter, the fourth chapter analyses the enterprise and compares chosen economic indicators to the ones of its competition. The last chapter is a summary of the outcomes of the analysis.