Finanční a strategická analýza společnosti MANUFAKTURA s.r.o

This bachelor’s thesis assesses MANUFAKTURA s.r.o. in terms of its financial health, strategic position and prerequisites for investment attractiveness between 2021 and 2024. The assessment is conducted from the perspective of a private investor with a conservative to balanced attitude towards risk. The thesis uses strategic and financial analysis and takes into account the company’s specific B2B business model, its position within the owner’s group and significant transformations carried out during the analysed period. The results show that the company is a financially stable and low-risk entity with high liquidity, minimal indebtedness, no interest-bearing debt and positive operating cash flow. Its profitability is stable and adequate, but not above average. The company meets the main prerequisites for investment attractiveness; however, the final attractiveness of a specific transaction cannot be clearly confirmed without knowledge of the ownership interest price, future cash flows and the owner’s distribution policy.