Analýza rentability společnosti

Abstract

The subject of the bachelor´s thesis is to evaluate financial situation of the company Ostravské vodárny a kanalizace a. s. in years 2005 – 2008 through the profitability ratios. Another aim of this thesis is to accomplish abnormality analysis of Return on Equity and compare individual results with branch. First chapter is focused on the theoretical resources which are important for financial analysis including analysis of individual methods. In the second chapter there is described analysed company and there is accomplished vertical and horizontal analyse of this company. The last chapter is practical part which is based on individual calculations of profitability ratios with detailed analysis of Return on Equity.