Posouzení finančního zdraví výrobního podniku

Abstract

The subject of this bachelor thesis is the financial analysis of a selected manufacturing company from 2018 to 2022. The aim of the thesis is to evaluate the financial health of the company using selected financial analysis methods. The methods of analysis of absolute and ratio ratios have been used and pyramid decomposition of equity ratio has been applied including analysis of variance. In the first part of this bachelor thesis the financial analysis methods are described from the theoretical point of view and in the second part these methods are applied. In the analysis of absolute ratios, a vertical-horizontal analysis of the balance sheet and profit and loss statement was performed, and the ratio ratios included profitability, liquidity, activity and financial stability and debt ratios. The paper concludes by summarizing the results, comparing them with industry averages and drawing conclusions about the financial health of the company.