Finanční analýza společnosti v sektoru elektroniky

Abstract

The bachelor’s thesis focuses on describing financial analysis. The aim was to evaluate the financial situation and performance of the company Sigma a.s. using various indicators. These included groups of absolute, differential, ratio, and summary indicators. Among the ratio indicators, debt, productivity, liquidity, profitability, and activity ratios were applied.

Based on the calculated values, it was found that the company is primarily financed through external capital, and its assets are mainly composed of current assets. Another important indicator was liquidity, which showed that the company does not reach adequate levels to cover its liabilities in the event of an adverse situation. The activity ratios revealed that the average turnover of the mentioned items is decreasing, while the turnover period is increasing.

Other applied indicators included summary indicators. The Z-score showed that the company is financially healthy. The results of other summary indicators placed the company in a combination of the gray and healthy zones.

In conclusion and as a recommendation, it was advised to maintain a higher amount of cash to cover interest payments and to reduce short-term liabilities, which currently reach high levels in the company. Finally, it can be said that the company has been operating in this manner for a long time; therefore, all the proposed recommendations would be beneficial for maintaining competitiveness. However, their implementation depends on the company’s established strategy to avoid disrupting its current balance.