Eureka! Institutional Repository

This thesis presents data and data of HERTZ and AVIS companies for financial analysis through the numerical method. At first there is a reference and explanation to the indexes, we analyze each business separately based on the financial statements and with the help of the indexes we proceed to the analysis. Drawing on information from the annual financial statements, namely the balance sheet and the profit and loss account, for five years (2013-2017) we will be able to create a clearer picture of the course of business and then compare them with each other. The first part presents the theoretical part of financial statements, financial analysis as well as the indexes and in the second part we go into the practical part which we see in practice vertical and horizontal analysis of companies and then application of indexes.