Analýza vývoje aktivity a zadluženosti vybrané společnosti působící ve zpracovatelském průmyslu

Abstract

The aim of this bachelor's thesis is to analyze the development of activity and indebtedness of a selected company operating in the manufacturing industry during the period 2019–2023. The financial analysis is based on publicly available financial statements. It focuses on activity and indebtedness ratios, their development over time, and comparison of results with the industry average. The thesis also includes a characterization of the selected company, a vertical and horizontal analysis of its financial statements, and the calculation of pyramid decompositions of return on equity and overall indebtedness. The results show that the company strengthened its financial stability and efficiency during the analyzed period, with a gradual reduction in debt, an increase in equity, and improved cash flows. Despite a decline in revenue and net profit in 2023, the company maintained a long-term growth trend. The findings suggest that if the current development continues, further growth can be expected in the future.