This thesis analyses the business performance of the social enterprise Center ponovne uporabe d. o. o., so. p. (CPU), which operates in the field of circular economy. The aim of the research was to analyse CPU’s annual reports from 2019 to 2024, focusing on key financial indicators of efficiency and performance, and to assess whether the company effectively combines economic, social, and environmental goals. To achieve the objectives, quantitative methods were applied, including mathematical methods for calculating indicators of economy, profitability, and productivity, and statistical methods for analysing trends and comparing results over the years. Data were obtained from the company’s annual reports, supported by graphical representations.
The results show that CPU maintained or improved its economy, with the indicator value consistently above 1. Profitability increased significantly, especially ROA and ROE, indicating better utilization of assets and equity. Employee productivity almost doubled, suggesting more efficient business processes. The practical contribution of this research lies in demonstrating that a social enterprise can successfully integrate economic and social objectives, thus supporting sustainable development. The findings emphasize the importance of continuous cost control and productivity monitoring and recommend investments in digitalization, innovation, and cooperation with local communities. The results contribute to a better understanding of social enterprise operations and support best practices in the circular economy, with a positive impact on the environment and society.
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