The master’s thesis is concerned with the evaluation of financial situation of a company. The first part of the work is focused on the presentation of activities of the company as well as on the determination of its present-day state. The master’s thesis uses mainly financial analysis methods whose theoretical basis is introduced in the second part, being followed by the practical application on the situation in the company. Based on the achieved findings, some steps are put forward to help to improve the financial condition of the company.

This work provides financial analysis and comparison of two oil companies: Chevron and ExxonMobil, with bigger accent on practise rather than theory. It could be divided into two main parts: history and financial analysis itself. In the first part history of both oil giant was provided, from the beginning until nowadays. Second part was divided into chapters: single-criterion analysis and multiple-criteria comparison. In single-criterion analysis I applied horizontal and vertical analysis on balance sheet, income statements and cash flows statements of both companies. Then analysis of financial ratios was done: profitability, liquidity, debt, asset management, capital market and work productivity. Moreover, economic value added was calculated. In multiple-criteria comparison method of a simple division and prosperous (Tamari) and bankruptcy models (Z-score and Beerman) were calculated. In conclusion the main and the most significant results and comparison and comments were provided.

This master's thesis deals with economic analysis of Budweiser Budvar, NC. The aim of this analysis is to assess the economic situation of this brewery since 2007 to 2012. The basic principles and methods of economic analysis are explained in the theoretical part. It means especially methods of financial analysis, such as analysis of the balance sheet and profit and loss statement, financial ratios, economic value added or overall models of vitality of business. The particular economic analysis is performed in the practical part. It includes market analysis and comparison to main competitors. The thesis shows that the profitability of brewery Budweiser Budvar, NC, is below-average, especially if related to figures of its key competitors, on the other hand it is very stable and liquid company.

This diploma thesis is concerned with the financial analysis of the company Třinecké železárny operating in the region Třinec in Czech Republic.. The analysis is based on annual reports of mentioned company over the past 5 years, from 20010 to 2014. The theoretical part deals with the description of the financial analysis and the methods. There is an introduction of the company in the application part, the analysis of business and the financial analysis, namely vertical and horizontal analysis, financial ratios and solvency or bankruptcy models. Results of the financial analysis and their time progress are subsequently commented and compared with the results of the financial analysis of metallurgical and engineering firms according to the results of the Ministry of Industry and Trade of the Czech Republic.

This Master's thesis deals with the strategic analysis of the company KMOTR - Masna Kroměříž a.s. for the period 2009 -- 2013 and a comparison of its results with selected competitors. Consequently there is analysed the sector where KMOTR operates. The thesis is divided into three major parts. The first part deals with the theoretical basis for financial analysis and strategic sector analysis. Another part is focused on the analysis of the production and preserving of meat and meat products and introduction of selected competitors. Last part comprises my own analysis based on public financial statements. In the conclusion there is presented a summary of the most important results and recommendations for improvement of the company situation.

IntroduktionSME:s är en stor bidragande roll för den svenska välfärden genom stora skatteintäkter och arbetstillfällen. Det nya Baselregelverket har de senaste åren lett till en större svårighet för SME:s att få finansiering av bankerna. Bankerna är mer restriktiva vid finansiell utlåning eftersom dem själva behöver uppfylla kraven om kapital och likviditetshantering. Samtidigt har pandemin drabbat SME:s ekonomiska ställning negativt och finansiering i form av krediter kan vara en avgörande roll för företagens överlevnad. SyfteSyftet med denna studie är att undersöka hur covid-19 påverkat kreditbedömningen hos kreditgivare till SME:s. MetodStudien utgår ifrån en kvalitativ forskningsstrategi med en deduktiv ansats där empirin har samlats in genom semistrukturerade intervjuer. SlutsatsStudien visar på att pandemin har kommit att påverka kreditbedömningen genom att majoriteten av bankerna har större acceptans för försämrade siffror. Större vikt läggs på SME:s framtida affärsmöjligheter genom att studera branschen i stort. Vidare har långvariga kundrelationer underlättat bankernas kreditbedömning. Statliga åtgärder och regleringar har inte haft någon väsentlig påverkan på kreditbedömningen under pandemin. KunskapsbidragStudien är ett empiriskt baserat kunskapsbidrag ämnad för att öka förståelse och kunskap om pandemins effekter på kreditbedömningen till SME:s. Denna studie har även kommit att bidra till ett nytt perspektiv på forskningsområdet och att fylla det forskningsgap om brist på forskning kring kreditbedömning i svensk kontext under pandemin. Hur kreditgivarens kreditbedömning går till under pandemin är ett kunskapsbidrag för många aktörer. / Introduction SME's play a major contributing role to Swedish welfare through large tax revenues and jobs. The new Basel regulations have in recent years led to a greater difficulty for SMEs in obtaining financing from the banks. Banks are more restrictive in financial lending  because  they  need  to  meet  the  requirements  for  capital  and  liquidity management. At the same time, the pandemic has negatively affected SME's financial position and financing in the form of credit can play a crucial role in corporate survival.  Purpose The purpose of this study is to investigate how covid-19 affected the credit rating of creditors to SMEs.  Method The study is based on a qualitative research strategy with a deductive approach where the empirical data has been collected through semi-structured interviews.  Conclusion The study shows that the pandemic has affected credit ratings by the majority of banks having  greater acceptance of deteriorating figures. Greater emphasis is placed on SME's future business opportunities by studying the industry as a whole. Furthermore, long-term customer relationships have facilitated the banks' credit assessment. Government measures and regulations have not had any significant impact on the credit assessment during the pandemic.  Contribution The study is an empirically based knowledge contribution intended to increase understanding and knowledge about the pandemic's effects on the credit assessment to SME's. This study has also contributed to a new perspective in the field of research and to fill the research gap on lack of research on credit assessment in the Swedish context during the pandemic. How the creditor's credit assessment is done during the pandemic is a knowledge contribution for many actors.

The master´s thesis is focused on effectiveness of chosen construction companies between 2010 and 2014. It analyses financial situation and compares the development of these companies. Tool used for evaluation of effectiveness is financial analysis. Publicly availabable data is used. Results are evaluated and suggestions for improvement are drafted in the end of this thesis.

This thesis evaluates the financial situation of the company Vetropack Moravia Glass, joint-stock company in the time period of 2002 – 2006 by way of prime financial analysis methods. The thesis contains proposals of possible solutions and recommendations for an improvement of financial situation of the firm in future years.

The aim of the work is to evaluate the financial situation of the selected company, identify weaknesses in this area and based on the analysis to propose measures to improve the financial health of the company.

This master’s thesis focuses on evaluation of the financial situation of the internationally operating company Kiwi s.r.o. and suggestions for its improvement. After the introduction into this thesis, I will determine the main goal together with the sub-goals to which I will aim. In the next part, I will focus on the theoretical basis from which all of the chosen methods of financial analysis are based on. Subsequently, using these methods, I can evaluate in the analytical part, what is the financial position of Kiwi s.r.o. And after that in the last part, based on my data, I will present proposals to improve the financial situation.