Valuation of the company Bresco a.s

This diploma thesis, entitled "The Valuation of the Company Bresco a.s.," aims to determine the market value of the company Bresco a.s. through the use of income (EVA entities, DCF entities) and property (Book Value) methods as of 31.12.2018. The purpose of estimating the market value became the selling of the company as an alternative to its planned expansion (construction of a new headquarters). The data for determining its market value was extracted from internal sources (IS Bresco a.s. - accounting, internal statistics, forecasts, etc.), which were supplemented by external sources (statistics and forecasts of the CZSO, MFČR, MPO, etc.). All argumentation is supported by quantification, statistical, and logical methods. The final comparison of the resulting values answers the research question: “Is the market value of Bresco a.s., as of 31 December 2018, higher when applying income or property methods?” The answer to the research question is thereafter achieved through the fulfillment of the secondary goal. The undisputable benefits of the diploma thesis are: informing the management and providing another lead that can serve as a tool for the final decision-making process regarding the future of the company. Although the results of the comparison methods used for one company cannot be generalized for an entire industry, they can serve as a guide, starting point, or argumentation for other parties interested in the topic of valuation for their specific purposes.