The purpose of this thesis is to evaluate the financial situation using methods of financial analysis for a longer period at the company MAT Group, Ltd. dealing with the wholesale and retail goods relating to hardware, garden, plumbing, kitchen utensils, electrical supplies, etc. The financial analysis was based on methods of horizontal and vertical analysis, methods of analysis of net working capital, also analysis of ratios and analysis systems indicators. In conclusion, it was used rye-ratios compared with those in the industry and also with selected competitors. The results of the financial analysis methods can serve as an overview of the financial situation of the company management, as well as a basis for deciding on another activities of the company.

This diploma thesis deals with the evaluation of the financial situation of the PRAMOS, a. s. company in years 2010 – 2014. Through use of support information sources, chosen methods and indicators of financial analysis suggests proposals to improve the current situation of the company.