The aim of this thesis is a description and evaluation of the economic situation of the professional sports club SK Dynamo České Budějovice, that was founded in 1905 and for many of the last years has been a regular participant in the Gambrinus League. The first part of my thesis will focus on theoretical introduction into the business and economy of professional sports club and on the methodology of the analysis. At the beginning of the practical part I will present the club SK Dynamo České Budějovice and in the other parts I analyse a financial situation of SK Dynamo through the horizontal and vertical analysis of financial statements, through the ratio analysis, which will include profitability rations, liquidity rations, aktivity ration...