Financial Analysis of a Chosen Company

Bc. Kristýna Habartová

Diplomová práce

Abstract:

This diploma thesis deals with the financial analysis of a selected company which operates in the Czech Republic in the field of wholesale. This thesis is focused on the evaluation of the financial situation of the company in a specific time interval using selected methods of financial analysis. This thesis together with the introduction, objectives and methodology, discussions and recommendations and the conclusion is divided into two main parts - the literature review and the practical part. The literature review deals with the explanation of particular financial statements and financial indicators, which are subsequently processed and applied in the practical part. Furthermore, the practical part describes the company profile, analysis of the sectoral data and subsequently processed financial analysis of selected indicators. Three main groups of indicators are used for the analysis - absolute indicators, ratio indicators and differential indicator. For example absolute indicators include horizontal and vertical analysis of financial statements and the group of ratio indicators includes indicators of profitability, liquidity and debt. Based on the processing of basic financial statements (balance sheet, income statement) for a specific time interval these indicators are calculated. This thesis includes interpretation and evaluation of calculated indicators including comparison with sectoral data and subsequently created recommendations for further development of the company.

Keywords

financial analysis, financial statements, liquidity, balance sheet, profitability, financial ratios, horizontal analysis, vertical analysis, debt

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 6. 4. 2020

Obhajoba závěrečné práce

• Vedoucí: Ing. Pavel Srbek, Ph.D.

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

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