Finanční analýza podniku v odvětví energetiky

Abstract

This bachelor thesis deals with the financial analysis of a company in the energy industry. The aim of this thesis was to evaluate the financial situation of the selected company in the years 2016 to 2019. The work is divided into theoretical and application part. The theoretical part describes the meaning and procedure of financial analysis and the basic methods for its elaboration. In the application part, a financial analysis was performed on a selected company. Horizontal and vertical analyzes of financial statements, balance sheet and profit and loss statement were used. Further, the analysis was used through indicators of profitability, activity, indebtedness, liquidity, and capital market indicators. The results of the indicators indicate poor financial health of the company. It is visible in the economic results of the company that the results of the indicators are not crucial, and it is not possible to evaluate the company only through indicators. In the end, conclusions are deduced and recommendation for improving the results are proposed.