Profitability Assessment of a Given Company

Yixuan Huang

Bakalářská práce

Anotace:

The financial analysis is based on the financial indicators reflected in the company ’s financial report, and evaluates and analyzes the company ’s financial status and operating results. The purpose is to reflect the pros and cons of the company during the operation, the financial status and development trends, and to improve the company ’s financial management. Work and optimize business decisions to provide important financial information. Financial analysis is not only the premise of financial prediction, but also a summary of past business activities, and has the role of inheriting the past The objective of the work is to analyze the financial situation and profitability of Estee Lauder, selecting financial data of Estee Lauder company from 2014 to 2018 for analysis. The second part makes a brief introduction to Estee Lauder, which includes its business scope, development process and business background. And the third part is a rough description of the methods that used to analyze its financial statements, solvency(includes short-term and long-term solvency analysis), profitability, assets management ability.The fourth part is a formal analysis of the content mentioned above. By analyzing the changes in the financial ratios(profitability ratios; solvency ratios; assets management ratios; liquidity ratios,etc.) from 2014 to 2015, the company's financial situation in the past few years and the future development trend will be judged. Common-size analysis and pyramidal decomposition also be used to analyze its finances. At the end of this work, the full text is summarized and advice for their further follow-up works is given.

Abstract:

The financial analysis is based on the financial indicators reflected in the company ’s financial report, and evaluates and analyzes the company ’s financial status and operating results. The purpose is to reflect the pros and cons of the company during the operation, the financial status and development trends, and to improve the company ’s financial management. Work and optimize business decisions to provide important financial information. Financial analysis is not only the premise of financial prediction, but also a summary of past business activities, and has the role of inheriting the past The objective of the work is to analyze the financial situation and profitability of Estee Lauder, selecting financial data of Estee Lauder company from 2014 to 2018 for analysis. The second part makes a brief introduction to Estee Lauder, which includes its business scope, development process and business background. And the third part is a rough description of the methods that used to analyze its financial statements, solvency(includes short-term and long-term solvency analysis), profitability, assets management ability.The fourth part is a formal analysis of the content mentioned above. By analyzing the changes in the financial ratios(profitability ratios; solvency ratios; assets management ratios; liquidity ratios,etc.) from 2014 to 2015, the company's financial situation in the past few years and the future development trend will be judged. Common-size analysis and pyramidal decomposition also be used to analyze its finances. At the end of this work, the full text is summarized and advice for their further follow-up works is given.

Klíčová slova

Financial analysis, Common-size analysis, Profitability analysis, Pyramidal decomposition, Balance sheet, Cash flow statement, Income statement, Assets management analysis.

Keywords

Financial analysis, Common-size analysis, Profitability analysis, Pyramidal decomposition, Balance sheet, Cash flow statement, Income statement, Assets management analysis.

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 7. 5. 2020

Obhajoba závěrečné práce

• Obhajoba proběhla 8. 7. 2020
• Vedoucí: Jiří Valecký
• Oponent: Karolina Lisztwanová

VŠB – Technická univerzita Ostrava

Ekonomická fakulta

Bakalářský studijní program / obor:
Hospodářská politika a správa / Finance