Zhodnocení vývoje rentability vybrané společnosti

Abstract

The aim of this bachelor thesis is the profitability evaluation of a selected company, specifically Morys, Ltd. The available data is from financial statements for the period 2007 to 2009. The thesis is divided into three parts. In the first part there are the general characteristics of its own financial analysis, then the resources for data analysis are provided, which are various financial and nonfinancial information. This information include financial statements, which are characterized in detail. The conclusion of the chapter contains the basic methods of financial analysis and description. The second part is focused on the presentation of Morys, Ltd., including history, the subject of business, major projects and company policy. Further, the horizontal and vertical analysis of the balance sheet and profit and loss is performed. In the last section there is all the theoretical knowledge, practically used in ratio analysis, specifically in analysis of indicators of profitability. The pyramid analysis of indicators of Return on Capital Employed (ROCE) by method of successive changes and logarithmic method is provided there as well. The comparison with the results of the analysis with a branch to completely evaluate the state of society, is performed at the end.