Finanční analýza společností při poskytování úvěrového financování

The subject of the bachelor thesis is the financial analysis of companies in the credit process. The main focus of this thesis is to assess the ability to repay loan obligations and explain the importance of selected methods of financial analysis and financial indicators in relation to credibility. The second goal is to verify or refute the fundamental hypotheses of this work, i.e., the risk of a distorted assessment of the monetary situation is higher for companies without an obligation to audit their financial statements, and in assessing the company's creditworthiness can be only accepted permanent and regular revenues.The researched subject is micro-undertakings and small undertakings, which are not obliged to verify their financial statements by an auditor. However, the general outputs can also be used for medium-sized and large companies.The first chapter deals with the classification and obligations of companies, reasons for debt financing and the description of elemental credit products. The second chapter describes financial statements and selected financial analysis methods. The third chapter summarizes the research and hypothesis evaluation. A subject of the final chapter is the assessment of the credibility of two companies that applied for loan financing.