The goal of this Master's thesis is the valuation of the company Gastroma, a.s to the 1st January 2010. The first part of thesis is focused on strategic and financial analysis. Based on results of these analysis, there is determined value of generators and is created financial plan. Executed analysis did not confirm the assumption of going concern and it was replaced with limited standing company. The main valuation method is a yield method of discounted free cash flow to entity because of technical and technological base of company. At the end of the first phase the company will be sold sell for exit value. There was chosen market comparison approach as a supporting method