Analýza finančního zdraví společnosti ve zdravotnickém sektoru zaměřené na rehabilitaci

Abstract

This bachelor’s thesis focuses on the evaluation of the financial health of a selected company operating in the healthcare sector, specifically in rehabilitation services. The aim of the thesis is to assess the company’s financial situation using selected methods and indicators of financial analysis. The theoretical part defines the basic concepts, sources of information, and methods of financial analysis, including the analysis of absolute, differential, and ratio indicators. The practical part applies this knowledge to a specific company through horizontal and vertical analysis of financial statements and the calculation of liquidity, profitability, indebtedness, and activity ratios for the period 2020–2024. Based on the conducted analysis, the main trends in the company’s performance are identified, its financial stability is evaluated, and recommendations for its future development are proposed.