Analýza vývoje rentability a likvidity vybrané společnosti

Abstract

The objective of the bachelor thesis is to evaluate profitability and liquidity development of the selected company in the period from 2011 to 2015. Part of second chapter is a description of financial analysis methodology, who’s summary is theoretical part of processes and principles in this thesis. Specifically characterized are sources of information for financial analysis, it’s users, methods used for calculations, especially ratio analysis method, where a great attention is focused on profitability and liquidity ratios, which are the aim of this thesis. The chapter also describes problematic of pyramidal decomposition and deviation analysis. Third chapter contains introduction of selected company. Farther is performed horizontal and vertical analysis of balance sheet and profit and loss statement. Forth chapter is focused on results of profitability ratios and liquidity ratios detected via ratio analysis. In this chapter is also included pyramidal decomposition and deviation analysis of return on equity and current ratio using integral method.