Finanční analýza společnosti HOCHTIEF CZ, a. s.

Abstract

FInancial analysis provides an overview of financial health of the company. The aim of this bachelor thesis is to evaluate the financial situation of the company HOCHTIEF CZ, a.s. through absolute indicators, ratios and decomposition of the return on equity. The first part of the bachelor thesis describes the characteristics of financial analysis, basic company reports, deviation analysis and aggregate models. The second part is dedicated to the description of the selected company and a vertical and horizontal analysis of the financial statements is performed. The third part focuses on applying financial analysis and on indicators of indebtedness, profitability, liquidity and activity. Further, the pyramidal decomposition of the return on equity is performed and the conclusion is devoted to the overall assessment of the financial situation.