Posouzení finanční situace vybrané obchodní společnosti z oblasti zpracovatelského průmyslu

Abstract

The bachelor thesis focuses on the issue of financial analysis and its application to a selected company. The aim of the bachelor’s thesis is to evaluate the financial situation of the chosen company during the period 2019–2023 using selected financial analysis indicators. To assess the financial situation, vertical-horizontal analysis of the balance sheet and income statement will be used, along with ratio indicators and a pyramid decomposition of the return on equity (ROE) indicator. The theoretical part defines the basic concepts of financial analysis, describes financial statements and presents methods used in financial analysis. In the practical part, a vertical-horizontal analysis of the balance sheet and income statement is performed. Futhermore, the values of indicators of profitability, indebtedness and financial stability, liquidity and activity are calculated, followed by a decomposition of ROE indicator, including the quantification of the impact of sub-indicators on the overall ROE value. Subsequently, the values of the selected financial ratios are compared with those of a competing company and with the industry averages. The thesis concludes with a comprehensive assessment of the financial situation of the selected company.