Posouzení finančního zdraví elektrotechnické společnosti

Abstract

The aim of the diploma thesis is to assess the financial health of a selected electrical engineering company in the period 2020–2024 using selected methods of financial analysis and, based on the achieved results, to formulate recommendations leading to the improvement of its financial situation. The thesis is divided into a theoretical-methodological part and an application part. The theoretical-methodological part defines the basic concepts related to a company, financial health and financial analysis. It also describes the methods that are subsequently used in the practical part of the thesis. The application part first focuses on the introduction of the selected company and then on the assessment of its financial health. The thesis includes horizontal and vertical analysis of financial statements, analysis of net working capital, profitability, liquidity, indebtedness and activity ratios, DuPont decomposition of return on equity, calculation of the IN05 credibility index, economic value added EVA-Equity and spider analysis. In the final part, the results of the individual methods are comprehensively evaluated and recommendations are proposed focusing on liquidity, working capital and the financial stability of the company.