Finanční výkonnost a řízení pracovního kapitálu v herním průmyslu ČR

This bachelor thesis analyses the financial performance and working capital management of selected Czech video game companies – Bohemia Interactive a.s., SCS Software s.r.o. and Amanita Design s.r.o. – based on accounting data from the period 2018–2023. It uses publicly available data to assess profitability, liquidity, indebtedness, activity and cash flow. The results show that larger companies, such as Bohemia Interactive and SCS Software, achieve greater stability and efficiency, while the smaller studio Amanita Design exhibits more volatility in performance. SCS Software is characterised by exceptionally high liquidity, whereas Bohemia Interactive stands out in terms of asset profitability. The thesis also outlines the development and specific features of the Czech video game industry, including its financing methods and future potential. A SWOT analysis and an outlook for the industry’s further development are also included. The results indicate that company size significantly affects financial performance.