Zhodnocení vývoje rentability a zadluženosti vybrané společnosti

Abstract

This Batchelor thesis aims to elaborate a financial situation evaluation of the selected company in 2015-2020. The analysed business is a construction company concerned with the construction of buildings, bridges etc. This Batchelor thesis is divided into theoretical and practical part. The theoretical part is focused on the nature and purpose of financial analysis, users, information sources, and methods of financial analysis. In the beginning of the practical part there is a company description of the chosen construction company and then a horizontal-vertical analysis of the balance sheet and profit and loss account is performed. After that, the company is evaluated using ratio analysis, pyramid decomposition and analysis of deviations. At the end of the practical part, the company is compared with other competing construction companies through selected ratios. The conclusion summarizes results of the financial analysis.