Zhodnocení vývoje rentability a zadluženosti vybrané společnosti

Abstract

This bachelor's thesis focuses on the evaluation of profitability and indebtedness development in a selected company during the period 2019–2023. The theoretical part defines the basic terms and methods of financial analysis, including ratio indicators, horizontal and vertical analysis, and pyramid decomposition. The practical part applies these methods to a real company and examines the development of profitability indicators (ROE, ROA, ROCE, ROS, ROC) and debt indicators (total, short-term, long-term, CK/VK). Special attention is paid to identifying the key factors that influenced these changes. The analysis results show a significant improvement in the company’s operational performance, especially due to increased demand for defense products in 2022 and 2023. However, this was accompanied by a rise in debt, particularly in short-term liabilities. Overall, the company’s financial position can be assessed as stable, with high profitability and acceptable risk levels.