Porovnanie finančného zdravia konkurenčných podnikov

Abstract

The objective of this bachelor's thesis is to conduct a comprehensive evaluation of the financial health of two competing companies over the period from 2020 to 2024. The assessment is performed using standardized financial analysis tools. The thesis is structured into five main chapters, which are then divided into subchapters. The second chapter establishes the theoretical framework, focusing on financial statements and selected analytical methods, including ratio analysis, pyramid analysis, vertical and horizontal analysis, and spider analysis. The third chapter introduces the selected companies, which operate in a direct competitive environment, and presents a vertical and horizontal analysis of their financial statements. The fourth chapter focuses on the practical application of the theoretical methods. It includes the calculation of ratio indicators, along with pyramid and spider analyses. Both companies are compared across all areas of financial analysis to identify their strengths and weaknesses and to provide an integrated assessment of their financial standing.