Analýza absolutních a vybraných poměrových ukazatelů v sektoru informačních a komunikačních činností / Analysis of absolute and ratio indicators in the sector of information and communication activities

The focus of this research can be described as an assessment of the financial healthof a representative company operating in the information and communicationtechnology sector with the help of financial analysis consisting of an evaluation ofratios and absolute indicators. The representative company is created as an averagefrom the data of financial statements of companies operating in this sector, for theindividual years 2015-2019. The data comes from the Albertina database fromBisnode. The results show that the lack of and the reason why a comprehensiveevaluation was not achieved is a certain limited data. Data sets are also an elementof the resulting fluctuation in the performance of a representative company. Herewe find room for improvement. The model company shows signs of inconsistencyand turbulence throughout the monitored period. The highest expansion is recordedin 2018. In 2019, however, comes the negative value of EAT, a high level ofindebtedness at the lowest possible performance for the entire observed. However,it appears that the telecommunications services sector has the potential to grow evenduring the Covid-19 pandemic, as the flexible organization of work allows for valuecreation even in the shadow of restrictive measures.