Assessment of the financial position of Kofola ČeskoSlovensko a.s.by financial analysis methods

Dženita Mujanović-Gomersall

Bachelor's thesis

Posouzení finanční pozici Kofoly ČeskoSlovensko a.s. metodami finanční analýzy

Abstract:

Bakalarska pra ce zhodnotila financní zdraví a ekonomicky stav ceske na pojove spolecnosti Kofola CeskoSlovensko a.s. mezi roky 2017 a 2023. Na za klade hodnocení byla poskytnuta doporucení z pohledu akcionare spolecnosti. Hodnocení je zalozeno na financní analyze provedene na rocní ucetní zave rce, ktera je souca stí vyrocních zprav spolecnosti. První cast analyzy, klícova ucetní zave rka, rozvaha, vysledovka a vykaz pene zních toku byly prove rovany za kazdy rok. V druhe ca sti analyzy byla spolecnost porovna na se svym hlavním konkurentem Coca- Cola HBC Cesko a Slovensko s.r.o. Vypoctem financních ukazatelu pro kazdy rok pro kazdy subjekt a srovna ním s prumyslovym standardem prumyslu nealkoholickych na poju. Zave rem pra ce jsou doporucení z pohledu akcionare spolecnosti Kofola CeskoSlovensko a.s.

Abstract:

The thesis assessed the financial health and economic state of the Czech beverage company Kofola CeskoSlovensko a.s. between the years 2017 and 2023. Based on the assessment, recommendations from the perspective of a shareholder of the company were provided. The assessment is based on a financial analysis performed on yearly financial statements included in the company’s annual reports. The first part of the analysis, the key financial statements, balance sheet statement, income statement and cashflow statement were examined for every year. As the second part of the analysis, the company was compared to its main competitor Coca-Cola HBC Cesko a Slovensko s.r.o by calculating financial ratios for every year for each entity and compared to the industry standard of the soft drinks industry. The thesis concluded by providing recommendations from the point of view of a shareholder of the company Kofola CeskoSlovensko a.s.

Keywords

Financní analyza, Horizontalní analyza, Vertikalní analyza, Pomerove ukazatele, Kofola CeskoSlovensko a.s., Coca-Cola HBC Cesko a Slovensko s.r.o.

Keywords

Financial analysis, Horizontal analysis, Vertical analysis, Financial ratios, Kofola CeskoSlovensko a.s., Coca-Cola HBC Cesko a Slovensko s.r.o.

Language used: English

Date on which the thesis was submitted / produced: 30. 5. 2025

Thesis defence

• Date of defence: 18. 6. 2025
• Supervisor: Ing. Jan Vavřina, Ph.D.
• Reader: Lucie Formanová, Ph.D.

Mendel University in Brno

Faculty of Business and Economics

Bachelor programme / specializace:
Economics and Management / Management and Marketing