Assessment of the financial position and performance of the company Amazon operating in the e-commerce industry

Aowei Liu

Bachelor's thesis

Abstract:

E-commerce is the product of the continuous development of social economy and Internet technology. Since the 1990s, as an emerging industry, its market size has been rapidly expanding. Amazon is the largest e-commerce enterprise in the world and a model in the e-commerce industry. China's e-commerce has experienced a blowout of development in recent years. Vip.com, JD.com, Alibaba and other enterprises have been listed successively, competition has become increasingly fierce. In these conditions, the e-commerce companies must uphold the open attitude to seek long-term development. The Covid-19 pandemic has greatly affected the entire global. Amazon has managed to play a very important role in the pandemic retailing and had a profound impact on the way that people have been dealing with living under the restrictions imposed by the pandemic. This thesis presents a horizontal, vertical and ratio analysis of Amazon's financial statements from 2018 to 2021. Ultimately, it summarizes Amazon's financial position and performance, as well as some potential problems and challenges.

Abstract:

E-commerce is the product of the continuous development of social economy and Internet technology. Since the 1990s, as an emerging industry, its market size has been rapidly expanding. Amazon is the largest e-commerce enterprise in the world and a model in the e-commerce industry. China's e-commerce has experienced a blowout of development in recent years. Vip.com, JD.com, Alibaba and other enterprises have been listed successively, competition has become increasingly fierce. In these conditions, the e-commerce companies must uphold the open attitude to seek long-term development. The Covid-19 pandemic has greatly affected the entire global. Amazon has managed to play a very important role in the pandemic retailing and had a profound impact on the way that people have been dealing with living under the restrictions imposed by the pandemic. This thesis presents a horizontal, vertical and ratio analysis of Amazon's financial statements from 2018 to 2021. Ultimately, it summarizes Amazon's financial position and performance, as well as some potential problems and challenges.

Keywords

financial statements, financial analysis, financial position, balance sheet, Income statement, assets, liabilities, equity, expense, revenues, profit, e-commerce industry.

Language used: English

Date on which the thesis was submitted / produced: 13. 12. 2023

Thesis defence

• Date of defence: 23. 1. 2024
• Supervisor: Ing. Enikö Lörinczová, Ph.D.
• Reader: doc. Ing. Hana Bohušová, Ph.D.

AMBIS University

AMBIS University

Bachelor programme / field:
Business Economics and Management / Business Economics and Management