Posouzení finančního zdraví vybrané potravinářské společnosti

Abstract

The bachelor’s thesis focuses on assessing the financial health of a selected food company operating in the dairy industry for the period 2019–2023. The thesis is divided into five chapters. The first chapter is the introduction, in which the objective and structure of the thesis is presented. The second chapter is devoted to the description of the financial analysis methodology, including the definition of sources, input data and methods used, such as vertical and horizontal analysis, financial ratio analysis, pyramid decomposition and return on equity variance analysis. The third chapter presents the analyzed company, followed by the vertical and horizontal analysis of the financial statements. The fourth chapter deals with the application of selected financial analysis methods, including the calculation and interpretation of profitability, liquidity, indebtedness, and activity ratios. A pyramid decomposition of the return on equity ratio, an analysis of deviations and a comparison of the results with the industry are also performed. In chapter five, an evaluation of the results of the financial analysis is made. The results of the analysis show that, except for the period between 2021 and 2022, which was affected by external factors, the company maintains a good performance, especially in terms of profitability, with the best results in the last year. At the same time, the analysis highlights the growing financial risk associated with increasing indebtedness and the company's declining ability to pay its short-term liabilities.