Zhodnocení ekonomické výkonnosti společnosti se sportovním a fitness vybavením

Abstract

This bachelor’s thesis examines the economic performance of XYZ, a company operating in the sports and fitness equipment market. The aim of the thesis is to conduct a financial analysis of the company for the period 2020–2024 based on publicly available financial statements. The theoretical section defines the nature of financial analysis, its sources, users, and methods, including absolute, differential, and ratio indicators, as well as summary indices. The practical section applies these methods to the selected company. The results of the analysis showed that the company is financially stable with minimal debt and a strong equity base. The period under review was significantly affected by the COVID-19 pandemic, which caused an extraordinary increase in sales in 2021 and a subsequent market slowdown. The company’s main weakness is excessive capital tied up in inventory and low operating profitability, which turned into a loss in 2023. The year 2024 indicated a gradual stabilization. Based on the results, recommendations were formulated focused on optimizing inventory management, increasing profitability, and reassessing the capital structure.