Assessment of the Financial Position and Performance of the Chosen Companies Operating in the Hotel Industry in India

Akash Sharma

Diplomová práce

Abstract:

This thesis examines the assessment of the financial position and performance of the two chosen companies operating in the Hotel Industry in India which are The Oberoi Groups and The Park Hotel. The characteristics of the cash flow statement, income statement, balance sheet, and a few financial ratios used in the financial analysis of the hotel business will all be examined. Assets and liabilities are represented in the balance sheets, and the income statement provides an understanding of revenue and profit trends. The financial years 2019 to 2023 will be used to determine any increases in sales and profits using both vertical and horizontal analysis of income and expenses. The main variables are Cost and revenue which affect the company's financial performance. According to the calculated financial ratios of liquidity and profitability both hotels experienced serve financial difficulties during the pandemic (COVID-19) which resulted in a reducing in revenue, return on equity (ROE) and return on assets (ROA).

Keywords

Financial statements, Financial position, Balance sheet, Financial analysis, Income statement

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 25. 4. 2025

Obhajoba závěrečné práce

• Vedoucí: doc. Ing. Irena Jindřichovská, CSc.
• Oponent: Dana Kubíčková, externi

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program:
Business Administration