Abstract:
Paper deals with the issue of an earnings analysis of SMEs in Slovak Republic. Paper provides two basic groups of analysis: (i) elementary analysis of SMEs structure in Slovak Republic – analysis is focused on the total numbers of SMEs in Slovak Republic, their development and structures and analysis of theoretical aspects of SMEs categories in Slovakia; and earnings analysis of SMEs – analysis is focused on the (ii) analysis of profitability ratio of SMEs in Slovak Republic and (iii) analysis of income of SMEs in Slovak Republic. Both of them capture development of SMEs in Slovak Republic during ten years – from 2008 to 2017. Paper main aim is to provide a holistic view of earnings development of SMEs in Slovak Republic during last ten years. The meaning of this analysis is in the creation of overall view of the Slovak companies and business environment in the area of their earnings. Earnings, income, profit or gain represents basic measure of company success and performance. Earnings represents synthetic indicator and contains many partial indicators. In addition, earnings in its various forms enters in the lot of financial ratio. It is the basic stone for benchmarking analysis.