Financial analysis of Amrest Holdings SE

Zakhar Lukash

Bakalářská práce

Abstract:

The main purpose of this bachelor thesis is to perform financial analysis of Amrest LTD, evaluate its reported financial results and determine the company’s position among its competition on the market. This bachelor thesis consists of two main parts: theoretical and practical. In the beginning of theoretical part there is a superficial glance at key market players and groups of companies operating on European fast food and quick service markets. Then in the literature review there is a brief description and key features of IFRS and US GAAP financial reporting standards, which are the frameworks used worldwide by companies to report financial results to controlling authorities and investors. As the core analyzing technique used in this bachelor thesis, primary framework horizontal and vertical analysis techniques have been used. Together with horizontal analysis were used financial ratios, in particular: Profitability ratios, Activity ratios, Debt ratios, Liquidity ratios and Market ratios. And the final part — the analysis itself, performed and structured in tables, based upon methods and techniques which have been in short described above.The position of Amrest is strong and the company is steadily expanding opening new and new restaurants around Europe, Russia and China. The company does not show high profits relatively to its assets because it puts all the resources to expansion and growth. Company’s stock price is increasing over time which tells about interest from investors and their high expectations of future profits.

Keywords

financial analysis, assessment, financial ratios, profitability, liquidity, market, shares, stock, fast-food

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 8. 3. 2019

Obhajoba závěrečné práce

• Vedoucí: Ing. Pavel Srbek

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Bakalářský studijní program / obor:
Economics and Management / Economics and Management