Ocenění obchodní korporace terciárního sektoru se zaměřením na maloobchod

Abstract

This diploma thesis focuses on the valuation of a selected company operating in the retail sector as of December 31, 2024. The theoretical part defines the basic concepts and principles of business valuation with an emphasis on the specifics of the tertiary sector. The practical part includes a strategic analysis using PESTLE and SWOT frameworks, followed by a financial analysis of the company. Based on the findings, financial statements are forecasted and used as a basis for company valuation using the DCF entity and EVA methods. The results of both methods are compared and interpreted with regard to the applied assumptions, providing a comprehensive view of the company’s financial situation and its estimated value.