Posouzení finančního zdraví vybrané obchodní společnosti

Abstract

The aim of the bachelor's thesis is to assess the financial situation of selected trading companies 2018 – 2022 using selected indicators of financial analysis. The work is divided into a theoretical part and a practical part focusing on the financial health of the company. In the first chapter, the essence of the bachelor thesis is defined. In the second chapter, the financial analysis and all the requirements related to it are explained. Furthermore, ratio indicators, vertical and horizontal analysis of the balance sheet and profit and loss statement are explained, and summary models for evaluating the financial level are indicated. In the third chapter, the characteristics of the selected trading company are outlined and a horizontal and vertical analysis of the balance sheet and profit and loss statement of the selected trading companies is carried out. In the fourth chapter, the values of the ratio indicators of the selected trading company in the years 2018-2022 are calculated, and the return on equity (ROE) indicator is also broken down. And on the basis of the determined values, conclusions are made about the financial health of the selected company.