Financial analysis of the average enterprise in the sugar refinement industry/ Finanční analýza průměrného podniku v cukrovarnickém průmyslu

A financial analysis is used to determine the overall health of an enterprise and analyse the potential risks arising from the enterprise's financial data. Financial analysis provides valuable insight into whether an enterprise is successful or not. The sugar industry has an inherent tradition in the Czech Republic, but in recentyears there has been a significant decline in the sector. The aim of this paper is there fore to analyse the current state of affairs and partly to predict the future state of the sugar industry in the Czech Republic using the economic value added method and next methods of comprehensive evaluation. The data (company financial statements) from the Albertina database, from the section "Sugar production" of the CZ NACE classification of economic activities, are used. Thefinancial characteristics are then determined by the average of the values given inthe individual items of all the enterprises surveyed in the given year. The EVAEquity and EVA Entity method is then used for a comprehensive businessvaluation. According to the data, a part of the financial analysis is carried out andthe state of future sugar industry potential in the Czech Republic is revealed.