Analýza finančního zdraví vybrané obchodní společnosti

Abstract

This bachelor’s thesis focuses on the analysis of the financial health of a selected trading company in the period 2019–2023. The aim of the thesis is to assess the financial situation of the company using selected financial analysis methods and to propose recommendations for its further development. The theoretical part describes the basic concepts, users, sources, and methods of financial analysis, including horizontal and vertical analysis, financial ratios, bankruptcy and creditworthiness models. The practical part is devoted to the application of these methods to a specific company, which is one of the world’s leading manufacturers in the field of professional lighting technology. The analysis of the balance sheet, profit and loss statement, and cash flow statement shows that the company has long maintained high financial stability, a strong capital base, and the ability to effectively respond to external influences, such as the Covid-19 pandemic in 2020. Financial ratios confirm high liquidity, low indebtedness, and growing profitability in recent years. The results of bankruptcy and creditworthiness models (Altman’s model, Kralicek Quicktest) confirm the excellent creditworthiness of the company and minimal risk of insolvency. Based on the analysis, steps are recommended to increase the efficiency of the use of free financial resources and to optimize inventory and receivables management. The thesis demonstrates that the analysed company has very good prerequisites for further successful development.