Analýza finanční situace obchodních společností v odvětví výroba pracovních oděvů v České republice

Abstract

The aim of this bachelor thesis is to analyze the financial situation of selected business entities operating in the workwear manufacturing sector in the Czech Republic during the period 2019 to 2023. The thesis is divided into several parts. The theoretical part focuses on the methodology of financial analysis, describes the main financial statements, and explains the application of tools such as horizontal and vertical analysis, financial ratios of profitability, liquidity, indebtedness, and activity, as well as the pyramid breakdown of the ROE indicator and variance analysis. In the practical part, selected companies operating in the sector are analyzed, and specific financial ratios are calculated, evaluated, and mutually compared. The final part of the thesis summarizes the results of the analysis and formulates conclusions related to financial performance, stability, and differences in financing approaches among the individual companies within the sector.