Assessment of the Financial Position and Performance of the Chosen Companies in the Food Retail Industry

Bc. Viktoriia Sharkova

Master's thesis

Abstract:

This master’s thesis is based on the analysis of the enterprises operating in the food retail industry in Russian Federation as a home country of the author in a comparison with the two other companies – one from the European Union and one from the United States for the five years (2018-2022). The aim of this work is to assess performance of the different companies in different countries based on the accounting principles and published annual reports. Master’s Thesis is divided into two main parts which are – Literature review and Practical part. The aim of the theoretical part is to provide information of the industry as a whole, including the history and to describe the main financial statements that are used in the practical part for calculations and assessment. At the same time, first part of the work includes literature review supporting progress of the work and description of the companies chosen for the current work, which are X5 Group in Russian Federation, Ahold Delhaize Group in European Union, and Walmart in United States. Practical part of the work is based on the main financial statements of the analysed companies such as: statement of financial position of the company, statement of financial performance of the company, statement of shareholders’ equity, cash flow statement and notes to the financial statements.

Keywords

financial statement, assets, liabilities, equity, profit, food retail, supermarket chain

Language used: English

Date on which the thesis was submitted / produced: 4. 4. 2024

Thesis defence

• Supervisor: Ing. Enikö Lörinczová, Ph.D.
• Reader: Jan Němec, externi

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme:
Economics and Management