Evaluation of firm performance through financial analysis: Paytm as a case study

Bc. Jayeshbhai Parmar

Master's thesis

Abstract:

This thesis deals with assessing the financial position and performance of chosen Indian company which provides digital wallet services, Paytm. The thesis mainly includes theoretical and practical parts. In the theoretical part, the introduction of Paytm, an overview of financial statements, and information about selected ratios for economic analysis are covered in the literature review. The practical part analyses the financial position, which is represented by the Balance sheet, and the financial performance, which is represented by the Statement of profit or loss of the Paytm by using vertical and horizontal analysis of these statements covering financial years from 2016-17 to 2020-21 with the focus on the representation and changes of the reported assets, liabilities, expenses, revenues and profit for the chosen period to identify the potential financial problems and the most significant factors influencing the yield. The ratio analysis is also done to know how the company is performing in leverage, liquidity, and profitability. Further, the thesis also describes findings based on analysis. Besides results, the conclusion is also formulated, which gives insight into the overall financial position and financial performance of Paytm company for a given period. It also represents significant factors influencing the profit of Paytm.

Keywords

Financial analysis, balance sheet, assets, liabilities, equity, financial performance, Income statement, expenses, revenues, profit, Paytm, ratio analysis

Language used: English

Date on which the thesis was submitted / produced: 31. 3. 2022

Thesis defence

• Supervisor: Ing. Karel Malec, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / field:
Economics and Management / Economics and Management