Abstrakt:
The presented contribution aims to analyze the financial health of Czech football clubs. Financial results of selected first league football clubs are evaluated using the summary indicator IN05. Satisfactory results are achieved only by three clubs out of twelve, one club corresponds with the so-called grey zone and the remaining clubs are in the bankruptcy zone. Furthermore, the stated hypothesis verifies whether there is no correlation between club performance and its financial health. At the first sight, it seems logical that the league's performance depends on the financial situation, and one can assume that the stated hypothesis has to be rejected. Nevertheless, provided statistical analysis utilizing the Spearman’s correlation coefficient proves the opposite.