Zhodnocení vývoje rentability a aktivity společnosti ROBE lighting, s.r.o.

Abstract

The bachelor thesis is focused on the financial analysis of a selected company, especially the analysis of profitability ratios, activity ratios and pyramidal decompositions of return on equity, asset turnover and current ratio including analysis of deviations. The target of the bachelor thesis is profitability and activity evaluation of the company ROBE lighting, s.r.o. in the years 2009 – 2013. The whole thesis is divided into five parts including preface and conclusion. The second part contains a description of methodology of the financial analysis – meaning, users, information resources and methods. The characteristics of the company ROBE lighting, s.r.o. is indicated in the third part. This part contains horizontal and vertical analysis of the company’s financial statement as well. The forth part is focused on the calculation and evaluation of the profitability and activity. Furthermore pyramidal decompositions are performed, including analysis of deviations with the use of logarithmic method. Selected indicators of financial analysis are also compared with the values achieved in the relevant sector. Conclusion of this part is devoted to an overall summary of the results of the financial analysis.