Academic literature on the topic 'Financial analysis - financial statement – financial indicators'

The goal of this diploma thesis is presentation and application of different types of methods of financial analysis. In the theoretical part there are described principles of financial statements according to International Financial Accounting Standards on which is the financial analysis based on. Also there are described applied methods, their indicators and patterns. In the practical part of diploma thesis there are used some of the described methods of financial analysis to the international company Continental Corporation Inc. Financial analysis is used to assessment of financial situation of the company and its development in years 2009 to 2013.

The problem concerned the financial indicators used to evaluate the financial condition of the six sister higher education institutions under the authority of the Board of Regents of Oklahoma Colleges. The purposes were to determine the financial ratios that best indicate financial condition; to calculate those financial ratios for the six designated Oklahoma higher education institutions; and to evaluate and compare the financial condition of the six institutions. This study attempted to further the use of financial ratio analysis as an objective addition to subjective studies that examine an institution's definition of its mission, objectives, and goals and its own assessment of the degree to which its resources allow it to attain those goals. The data were obtained from the Integrated Postsecondary Education Data System; the financial reports were audited by independent certified public accountants and presented to the Board of Regents of Oklahoma Colleges; and John Minter Associates, Inc., provided the national norms. The set of financial ratios identified provides a means to study a single higher education institution through trend analysis and in comparison to national norms. It also works well with a sample of homogeneous institutions with interinstitutional comparison. The techniques are intended to provide a general profile of an institution’s financial health. Cause-and-effect ratio analysis has been proposed as another technique to aid administrators in determining changes in their financial statements and what may have caused them. The study identified a set of financial ratios that summarize the financial condition of a higher education institution. The ratios helped to analyze the financial solvency and viability of the six Oklahoma higher education institutions and focused on the ability of the institutions to meet current and future financial requirements. The importance of financial statement analysis should not be underestimated. The understandable format of financial ratios allows virtually any stakeholder to acquire a basic comprehension of the most critical financial policies of institutions and their financial condition.

Hereby presented diploma thesis "Financial analysis of ŠKODA AUTO a.s." introduces the financial performance of the joint-stock company ŠKODA AUTO and attempts to provide with comprehensive in-depth analysis and to determine financial situation over the period from 2009 to 2013. The work comprises two main parts- theoretical and practical. The first part discusses theoretical issues related to financial analysis and establishes framework for further implementation of methodology. It involves purpose and objectives of financial analysis, resources employed to conduct research and methods and techniques, namely, horizontal and vertical analysis, financial ratios and models for financial health assessment. The second part describes company profile, industry analysis and particularly focuses on implementation of financial analysis of ŠKODA AUTO. This research is processed on the basis of financial data derived from the annual reports of the firm, which are available for public. In order to evaluate the company's performance and demonstrate its development various approaches are applied. Specifically, I will implement trend and vertical analysis of the balance sheet and the income statement, analyze the cash-flow statement and compute the following financial ratios: liquidity, profitability, activity, debt and solvency indicators. In addition, DuPont decomposition of return on equity (ROE) will be presented. Furthermore, analysis of financial health and credibility of the firm represented by the Beaver Test, Kralicek Quick Test and the Altman-score model will scrutinize the company's stability, profitability and creditworthiness as well as assess the threat of bankruptcy. In the conclusion all results of conducted financial analysis are summarized and evaluated.

The aim of this work is carried out using selected methods the financial analysis of a Health-Care facility of the nature a hospital, an assessment of its financial health, its operation and financing.

The subject of the thesis is the financial analysis of the company which operates the hotel Mövenpick Prague, for the period from year 2004 to 2008. The financial analysis is produced from external, publicly available data. The thesis is divided into two parts. The first part is focused on the theoretical aspects of the financial analysis. The second, practical part contains the application of the methods described in the theoretical part. The conclusion summarizes the results of the thesis.

The main theme of this thesis is an evaluation of a financial situation of the building company OHL ŽS a.s. in the period 2005 - 2009. After an approximation to the problematic and description of the company, the fundamental financial analysis is realized by using different elementary methods. Based on the indicators, a comprehensive assessment of overall financial health and propose possible approaches to improve the current situation.

The dissertation consist of two parts a theoretical and practical. The theoretical part includes facts from shollars targeting on characteristic of stock, division, function, managing and basic idicators of stock Evaluation of the Financial Situation in the Construction Company shows and uses methods and tools leading to examination of financial situation of this company. Essence of financial analysis is evaluation of present-state and past development on the base of financial statement analysis. In the end of my dissertation I will bring some suggestions and recommendations which could improve the current situation in the realm of managing of stock.

Financial analysis is one of the most important areas of financial planning. In the introductory part of this thesis is therefore concerned with its meaning. Then I focus on the sources from which financial analysis draws - Balance Sheet, Income Statement, Statement of Cash Flows, Notes to the financial statements and Annual Report. The next part describes the various methods used in financial analysis, particularly focusing on ratio indicators, analysis of indicators of status, solvent and bankruptcy models. For the practical part, I chose the brewery Budweiser Budvar n.p., to which I apply these different methods.

This thesis, entitled “The Evaluation of the Financial Situation’s Company “, deals with theory and practice of financial management. The theoretical part contains definition of financial analysis and defined various method of financial analysis. The practical part contains application of financial analysis methods in IFE-CR a.s. The main contribution of my work is a description of financial situation in company during last 7 years and suggestion of recommendation.

The master’s thesis deals with evaluation of financial statement of the company in the years 2008 – 2010. There are defined theoretical framework, applied strategic and financial analysis and diagnosticated strenghts and weaknesses of financial statement. There are formulated proposals how to solve and improve problematic areas in financial statement of the company.