Finanční analýza vybraného státního podniku

Abstract

This bachelor thesis deals with the financial analysis and evaluation of the results of the state enterprise Forests of the Czech republic. At the beginning, the concept and definition of financial analysis, users, sources from which the analysis is based and then its purpose are clarified. Furthermore, theoretically described financial indicators and their formulas, which are most used in the preparation of financial analysis. They are horizontal and vertical analysis, difference and ratio indicators. The work also contains a pyramid decomposition of ROE and some creditworthiness and bankruptcy indicators, which were most suitable for the company. In the practical part, real numbers from corporate and financial statements are inserted into the formulas and are further interpreted with larger models. Before concluding the bachelor's thesis, there are summaries of the financial analysis.