Financial analysis of average entity dealing with water supply and waste-related activities/ Finanční analýza průměrného podniku zabývajícího se zásobováním vodou a činnostmi souvisejícími s odpady

In today´s world, water supply and waste-related activities are one of the basic services that modern society needs for its further economic and social development. By its nature, this sector is dependent of the amount of rainfall in the immediate vicinity. Financial characteristics of the entities operating in this field can be measured using the financial analysis tools. This article aims to determine the financial characteristics of an average entity dealing with water supply and waste-related activities in the Czech Republic, and carry out a financial analysis of such an entity based on the findings. The data used (financial statement – balance sheet, profit and loss account, cash flow statement) were obtained from the Albertina database, years 2013-2017. Absolute indicators and ratios were analysed. Based on the information obtained, it can be argued that the water supply and waste-related activities sector in the Czech Republic at the end of the monitored period were financially sound and viable in the future.