Ocenění společnosti BENU Česká republika s.r.o

The submitted master’s thesis addresses the valuation and estimation of the market value of a 100% ownership interest in BENU Česká republika s.r.o. as of December 31, 2024, for the purpose of sale. First, the critical terminology of market value was defined in accordance with IVS standards and the interpretation of Professor Mařík. As part of the strategic analysis, the competitive advantage of the valued company over the defined competitors was identified. At the conclusion of the strategic analysis, a forecast of the relevant market and the company’s revenues was prepared for the first and second phases, with growth in the second phase estimated at 5% annually. The financial analysis confirmed the going-concern assumption and included a comparison of financial ratios with Dr. Max and Lékárna.cz. Subsequently, a financial plan was prepared and the company was valued using the DCF entity method, the industry multiples method, and the book value method. The author concludes that, if market value truly exists, the following applies: the estimated market value of a 100% ownership interest in BENU Česká republika s.r.o. for the purpose of sale as of December 31, 2024, lies within the range of CZK 1,099,740,000 – CZK 13,392,189,000