Finanční analýza podniku zabývající se výrobou nealkoholických nápojů

Abstract

The purpose of the work was to develop a financial analysis that would interpret a credible picture for external and internal users analysed company Kofola ČeskoSlovensko a.s. The financial analysis described in this thesis uses elementary as well as modern methods. The methods are carried out to the observation period 2017-2020. This gives management and users insight into how the financial situation and health of the company has evolved even in a pandemic era. By using ratio indicators, vertical and horizontal analysis, difference and flow indicators, we find out most of the essential information that tells about profitability, changes in individual items, liquidity, asset turnover and liability coverage etc. The output data is further supplemented by creditworthiness and bankruptcy models. Users are then given a clear overview of the past and present situation in terms of financial health in terms of ability to repay, or whether the company being analysed has liquidation problems. The final method will indicate whether the company is creating economic value.