The Master’s thesis evaluates the economic situation of Svoboda a syn, s.r.o. company using selected techniques of financial analysis. Input data for financial analysis are based on official financial statements of this company. The theoretical part of this thesis is focused on methods of financial analysis in general and the definition of the indicators, the practical part applies the theoretical knowledge and based on the results the proposals are formulated to improve the problematic aspects of the company.

This thesis focuses on the evaluation of the selected company’s financial situation in the years 2007 - 2011. It details methods of financial analysis and their application in the selected company, assesses individual indicators and identifies shortcomings. Based on these findings, there are proposed measures in area of outstandings and liabilities, liquidity, productivity and profitability that will lead to rectification of deficiencies and preservation of financial stability and the financial health of the company.

The diploma thesis evaluates the financial situation of the company TOR Cheb, spol. s r.o. during the years 2007 to 2011, and formulates proposals for improvement of the problematic areas. The theoretical part defines basic terms, methods and indicators. The practical part of the thesis characterizes the firm, and evaluates its performance and financial stability on the basis of selected methods of financial analysis. The interpretation of these results is the starting point for the proposal part of the thesis.

The aim of the Master's thesis is a comprehensive analysis of the company's financial health over a certain period. In the theoretical part of the work I describe the methods of analysis from basic ones to more complex assessment models. In the practical part, I apply the acquired knowledge directly to the construction company with using its accounting documents. The financial analysis consists of analysis of absolute, differential and proportional company's indexes, which are followed by comparison of the company and industry. Last part focuses on the credit-worthy and bankruptcy models of financial situation assessments as well as their final comparison. At the end, I summarizes the financial situation by using methods and propose measures to improve the future development.

The main aim of the thesis is to perform the financial analysis of company E.ON Energie, a.s. based on the accounting data from 2006-2010, to critically assess the development of the data and important ratios and to compare the results with the best company in the industry sector. The thesis is divided into two main parts: the theory and the practical application. The theory explains the methods that I decided to choose for the financial analysis -- horizontal and vertical analysis, ratios of profitability, leverage, liquidity and activity, the DuPont analysis and selected bonity and bankruptcy models. In the theoretical part I also assess the explanatory power of financial statements and its main threats. In the practical part I present the company as an electricity and natural gas retailer. The energy industry has recently undergone a market liberalization, which had a large impact on the energy companies. As the sector analysis of Michael Porter confirmed, the industry faces greater competition than before. The energy companies are also influenced by macroeconomic developments, e.g. GDP and energy consumption, prices in the electricity market and the euro exchange rate. The main result of the performed financial analysis is the fact that E.ON Energie, a.s. follows its strategy to become a leader in the electricity market. In the years 2009 and 2010 E.ON Energie, a.s. caught up with CEZ Prodej, s.r.o. in the liquidity, leverage and activity ratios. In addition to this, it improved its profitability. Moreover, the revenues grow at a faster pace than in CEZ Prodej, s.r.o. In the future it will be interesting to see how the company will develop despite the increasing competition in the market.

Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.

This disertation is focused on financial analysis of economic activities of joint-stock company MAVE Jičín for accounting period 2011 - 2015. The goal of the financial analysis is an assessment of the company financial state. The disertation incorporates overview of financial analysis methods and describes financial statements, which are a source of informations for analysis. Selected elementary methods of financial analysis are used in the practical part of analysis. These are particularly horizontal analysis and vertical analysis, Net working capital, profitability ratios, liquidity, activity and leverage ratios, Du Pont equation, Altman Z-score, bankruptcy model IN95, the IN99 index and Rudolf Doucha Balance analysis II. The financial analysis results give an overview of developments in the financial situation of the joint-stock company MAVE Jičín and thereby provide information for company financial management.

The main objective of this diploma thesis was to evaluate the economic situation in the selected retail chain, which is operating in the market of the Czech Republic. Then the Retail chain Tesco was elected for this purpose. To achieve these objectives the detailed financial analysis was realized and the intercompany comparison with competitors of this retailer was also used.

The aim of this thesis was to evaluate the available information of the selected retail chain operating in the Czech market, analyze partial financial indicators and implement comparison with the closest competitors.

The aim of my dissertation named Financial analysis of a bank client is to judge financial health of the company Alfa, v.o.s. This company deals with windows, doors and floor covering sale and mounting. Financial analysis is made upon credit request of the company. The firm demands an investment credit of 16 billion CZK for new sale store. In the first part of my thesis I executed financial analysis by means of method of relative indicators as liquidity, profitability, indebtedness and activity. I processed the outcomes in three accounting periods on the basis of submitted financial statements. I had tax statements p.a. 2005 and 2006, 2007 only preliminary. Preliminary means that the final accounts are not complete and the tax report has not been declared yet. The final statements might so be different from these submitted. In the next part of my thesis I created horizontal analysis of profit and loss statement and balance sheet and vertical analysis of both these statements. Horizontal analysis known also as trend analysis compares indicator changes in a time line. We consider here absolute value changes and also percentage changes of single items of the statements. In vertical analysis single components of the statements are expressed as a percentual part of one of these components. We work in separated years from top to bottom, never across years. As the basis we take total assets value. This analysis does not depend on inflation and allows comparability of trends in more years, that is its advantage. I also discussed outcomes of these analyses. The last part of my thesis is financial analysis from the point of view of the bank, which is requested to grant a credit. Each bank uses different methods and programs to detect investigate the financial health of the firm. In Voksbank CZ a program assumed from maternal OVAG Voksbank International AG is used {--} VB Raiting. This rating divides in two parts. One is Hard facts, which is quantitative analysis. Bank works with relative indicators such as: credit attendance, capital structure, receivables turnover index, margin of profit, liquidity and interest coverage. Second part of the rating are so called Soft facts, that is qualitative criteria of the fir, for example management quality, market position, supplier-customer relationships etc. These two parts divide clients into classes of the rating scale and in consideration of these outcomes the bank negotiates details and terms of the credit with the client. Worse rating increases interest margin of the bank or increases necessity of covering the credit. I describe also standardized investment credit conditions and the credit obtaining procedure in this part. In summary I described agreement methods between the bank and the client and terms of extended loan.