Zhodnocení finanční situace vybraného podniku

Abstract

This diploma thesis evaluates the financial situation of RQL s.r.o. over the period 2020–2024. The objective of the thesis is to assess the company’s financial health, identify key factors influencing its stability, and propose measures to improve its economic performance. The theoretical part defines the methodological framework of financial analysis, focusing specifically on horizontal and vertical analysis, liquidity and solvency indicators, ratio analysis, and selected creditworthiness and bankruptcy models. In the practical part, these methods are applied to real-world data of the analyzed company. The results of the analysis indicate that the company has undergone a transformation from a highly liquid entity to a phase of increased investment activity. While this transition led to a temporary decline in profitability, it simultaneously contributed to strengthening long-term stability, primarily through modernization and energy cost savings. Based on the identified deficiencies in asset turnover and inventory management, the final section of the thesis formulates recommendations aimed at optimizing cash flow and increasing cost efficiency.