Zhodnocení rentability a zadluženosti podniku v potravinářském odvětví

Abstract

The aim of this bachelor’s thesis is to evaluate the profitability and indebtedness of a company in the food sector in 2018–2022, and compare it with a competing company. The methodological part of the work includes the definition of financial analysis, its sources, users, and methods of financial analysis, which include vertical-horizontal analysis, ratio analysis and analysis of deviations. In the following chapter, the monitored and competing companies are introduced, the financial situation of these companies is characterized, and the vertical-horizontal analysis of the monitored company is described. In the practical part, indicators of profitability, financial stability and indebtedness, liquidity and activity of the monitored company are first analyzed, which are also compared with the competing company. Subsequently, ROE pyramid decompositions are done, namely a temporal analysis of deviations of the analyzed company, and a spatial analysis of deviations in comparison with a competing company. At the end of this thesis, the financial plan of the monitored company is described, which serves as a recommendation for improving the financial situation of the company.