The aim of the thesis is to analyse financial health of the company Gumárny Zubří, a. s., using the financial statements covering the period from 2007 to 2011. In the theoretical part the process of financial statement analysis is introduced including its importance, goals, users, sources and methods. In the practical part after presenting the company the methods are applied on it. The most important findings are summed up in the closing part of the thesis.

The object of thesis is to analyze a financial standing of REHAU, Ltd. in years 2007 - 2010 by using methods of financial analysis. Description of these suitable methods for finding the financial situation of REHAU, Ltd. The chosen methods are applied to REHAU, Ltd. in practical part of thesis. Of the outputs of analysis is made a conclussion about the financial situation of REHAU, Ltd. in years 2007 - 2010 by using indicators of financial analysis.

Master's thesis deals with the financial analysis of the company Omega Optix in comparison with the largest competitor. The aim of the thesis is to identify the areas in which the company Omega Optix is better than the competitor and to propose actions to improve the weak points. The thesis is divided into theoretical and practical part and uses methods like horizontal and vertical analysis of balance sheet and of profit and loss report, ratio analysis, credible and bankruptcy models, comparison with the industry.

The thesis is structurally divided into the first part purely theoretical, where are discussed the most important aspects of financial analysis that are able to comprehensively assess the company through financial and analytical apparatus. The second part is focused on the processing of financial analysis for a particular company BOHEMIA ENERGY entity s.r.o. First are evaluated absolute indicators and ratios complemented by an analysis of working capital and the calculation of EVA. Detailed breakdown of ROE and financial distress prediction models subsequently allow overall view of the company. In conclusion, the results are summarized and commented upon in the context of the competitive position within the energy sector. Financial analysis is prepared for the five-year period from 2008 to 2012. All data are from publicly available sources and calculations are taken to the theoretical knowledge of domestic and foreign literature.

This thesis deals with the evaluation of financial situation in a company ČSAD Kyjov a.s. At evaluation were used methods of financial analysis and results were essential for proposals of current situation improvements.

The thesis deals with assessing the financial health of Telefónica O2 Czech Republic, a.s. by using selected financial analysis tools. It is divided into four sections – evaluation of the current problems, theoretical background, analysis of problems of the current situation and their own proposals for solution. In evaluation of the current problems are formulated objectives to tackle the problem together with the basic characteristics of society. The theoretical part, containing the findings from the literature, clarifies and describes selected methods of financial analysis which are subsequently used in next part of the processing of financial analysis of Telefónica O2 Czech Republic, a.s. The result of the financial analysis is an assessment of the financial health of the company during the years 2005 – 2008 and proposals to solve problems arising from it.

Tato diplomová práce hodnotí finanční situaci společnosti VODNÍ DÍLA-TBD a.s. s využitím vybraných metod finanční analýzy v období let 2004-2008. Práce navrhuje možná řešení a opatření vedoucích ke zlepšení finanční situace této společnosti v následujících letech.

This master work deals with analysis of financial statement and that’s balance sheet, profits and losses and cash-flow of company at specific period through the use of financial analysis. It’s includes in part theoretical background of financial analysis, in part directions needed to successful analysis and analysis of chosen financial statements items to fulfill objectives of master work.

When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital method, which requires the present value of the future lease payments to be recognized on the balance sheet as an asset and a corresponding liability. Both are reduced annually through depreciation and lease payments respectively. The FASB has recently proposed discontinuing the operating method of reporting a lease obligation and allowing only for the capital method to be used. The objective of this study is to examine some of the changes in appearance of financial position that might be brought on by this potential change in reporting standards. The airline industry has been selected to illustrate the effects of capitalizing future operating lease payments on the balance sheet. These future payments under operating leases for companies within the industry are capitalized using two different methods of depreciation. The companies are then ranked in order of proximity to an industry average for eight well known financial ratios. The rankings for each treatment on a given ratio are compared and differences between the expensed ranking and each capitalized ranking are measured and discussed.

This master's thesis describes and analyses financial situation of the FEI Czech Rebublic s.r.o. during years 2006-2009 using special methods of financial, company and company's sorroundings analysis. Based on the situation assessed by the methods it also proposes improvements of the present situation regarding the area of company's interest.