Zhodnocení vývoje rentability a aktivity vybrané společnosti působící v textilním průmyslu

Abstract

The thesis focuses on the evaluation of the financial situation of a selected company by means of financial analysis. The aim was to perform profitability and activity evolution analysis of a selected company operating in the textile industry in the period 2018-2022. First, the methodology of financial analysis is described, which is then used in the practical parts of this thesis. The third chapter includes basic information about the evaluated company and vertical-horizontal analysis of the financial statements. The fourth section includes an evaluation of the profitability and activity ratios, a decomposition of return on equity for which a variance analysis is performed to explain the influences that have the greatest impact on this ratio. Last but not least, this chapter compares selected ratios with the industry in which the company operates and provides a final assessment of the financial analysis performed. This assessment shows that the selected company finances most of its assets from equity and accumulates large amounts of cash in its accounts, both of which can lead to inefficient corporate governance.