Assessment of the Financial Position and Performance of a Chosen Russian Company Operating in the Construction Industry

Diana Kulikova

Bachelor's thesis

Abstract:

This study evaluates the PJSC "PIK-specialized homebuilder's" financial position and performance in accordance with its Annual Report. Assessment of the Company’s health is measured through the analysis of the Financial Statements and Financial Ratios. The entire evaluation consists of three sections: the Literature Review, the Practical Part, and a discussion of the results. Literature Review consists of theoretical knowledge regarding accounting legislation in Russia, Financial Statements included in Annual Report of the companies and the components of each financial statement, as well as a detailed description of the company's industry of specialization. The next chapter focuses on the company's characteristics, interpretation of horizontal and vertical analysis of financial position and performance statements, as shown in the Balance Sheet and Income Statement. Analysis of Financial Ratios, including ROA, ROE, Current Ratio, and Debt-to-Equity Ratio. In the Results and Discussion section, all of the results from the analysis conducted in the practical section are clarified.

Keywords

financial position, balance sheet, financial statements

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 17. 4. 2023

Obhajoba závěrečné práce

• Obhajoba proběhla 16. 5. 2023
• Vedúci: Ing. Enikö Lörinczová, Ph.D.
• Oponent: Petra Šánová, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Bachelor programme:
Business Administration