Profitability Assessment of a Given Company

Abstract

The bachelor thesis is focused on the profitability assessment of a company in the beverage industry. The main objective of the bachelor thesis is the profitability analysis of China Huiyuan Juice Group Limited and analysis of whole financial situation. Financial analysis is based on the financial statements from the period 2011-2015. In the theoretical part, the financial analysis methods applied within the thesis are described. In the practical part, common-size and ratio analysis of the selected company is performed. Next, the pyramidal decomposition of return on equity is conducted and the influences of component ratios on the basic ratio are assessed. Finally, the financial situation of the company is assessed from point of view of profitability during the years 2011-2015. Also, there is a reason analysis for the loss or profit as well as some suggestions for the company.

The bachelor thesis is focused on the profitability assessment of a company in the beverage industry. The main objective of the bachelor thesis is the profitability analysis of China Huiyuan Juice Group Limited and analysis of whole financial situation. Financial analysis is based on the financial statements from the period 2011-2015. In the theoretical part, the financial analysis methods applied within the thesis are described. In the practical part, common-size and ratio analysis of the selected company is performed. Next, the pyramidal decomposition of return on equity is conducted and the influences of component ratios on the basic ratio are assessed. Finally, the financial situation of the company is assessed from point of view of profitability during the years 2011-2015. Also, there is a reason analysis for the loss or profit as well as some suggestions for the company.