Posúdenie finančného zdravia obchodnej spoločnosti podľa vybraných ukazovateľov

Abstract

This bachelor thesis focuses on evaluating the financial health of a selected company using financial analysis tools. The aim of the thesis is to assess the financial situation of the company based on data from annual reports for the years 2019 to 2023 and, based on the findings, to propose measures for improving or maintaining its financial position. The theoretical part explains the methods of financial analysis, describes the financial statements, and characterizes indicators of indebtedness, profitability, liquidity, and activity, including a pyramid decomposition. The practical part involves the analysis of a specific company using horizontal, vertical, and ratio analysis. The results are thoroughly interpreted and serve as a basis for the final assessment of the company's financial health. The thesis contributes to a better understanding of the company's financial situation and provides recommendations for its future development.