Finanční analýza podniku prodávajícího zahradní techniku

Abstract

This bachelor's thesis deals with the financial analysis of the company Bali System Ltd., which operates in the field of garden equipment sales and outsourcing services. The aim of the thesis is to evaluate the financial health of the company in the period 2019–2023 using standard financial analysis methods such as horizontal and vertical analysis, ratio indicators (profitability, liquidity, activity, and indebtedness), and predictive models (Altman's Z-score, Kralicek's Quicktest, IN05). The practical part is based on the analysis of the company's financial statements, especially the balance sheet, income statement, and cash flow statement. The analysis results reveal the strengths and weaknesses of the company and provide recommendations for improving financial performance and stabilizing business in response to market seasonality and external factors such as the COVID-19 pandemic. The thesis presents specific suggestions for cost optimization, efficient use of resources, and further strategic development of the company.