Assessing the business performance is an important aspect of almost all economic decisions at the microeconomic and macroeconomic level, in the short and long term. Information about the partners' relationship to the business, their interest in the evaluation of investments can be explained by various indicators. It is relevant to understand the dependencies of the business performance and the amount of equity, while negative equity can be considered as critical information of existence. The purpose of quantitative research is to identify the relationship between reported negative equity and the business performance in Slovakia on an exhaustive sample of financial data of businesses with negative equity in the period 2014–2018. The business performance with negative equity is assessed through the Altman Z-score and the IN05 index, by classifying businesses into bankruptcy, prosperity and gray zones. Pearson's correlation analysis between negative equity and Altman Z-score performance confirms the strong direct relationship between negative equity and the bankruptcy zone, the weaker indirect relationship between negative equity and the gray zone, and almost no dependence of negative equity and prosperity zone. In the case of the IN05 index, a low correlation was found between negative equity and all three zones. Although businesses with negative equity are in a bankruptcy zone, they do not have to close automatically, but they have to improve resource management, in particular to increase equity, for example by making a profit and good financial management.

Since its expansion at the beginning of the 20th century, tourism has shown its strength and importance. Tourism is a link between several economic sectors, thanks to its accumulated development potential. One of the main goals of business entities from the financial point of view is to achieve profit. The second is the maximize the value of the company, which can be affected by the achievement of profit. Companies operating in the field of tourism in the Slovak Republic are no exception. The chapter deals with the analysis of their equity, including its individual items with an emphasis on the going concern. Using Pearson’s correlation coefficient, we identify the relationship between equity and its individual items. The aim of the chapter is, based on indebtedness indicators, specifically total indebtedness and the degree of self-financing to assess the adequacy of own resources needed to finance its activities in this sector in the Slovak Republic, while marginally analyzing the impact of COVID-19 on the tourism sector in Slovakia.

It is very important for these companies to choose an adequate asset resource structure in order to eliminate risks in their business. It includes, for example, the risks associated with reduced solvency due to high indebtedness, thus the high value of external assets and low liquidity of assets. On the other hand, the high level of own resources of assets is not an unambiguously positive indicator, as own resources of assets are objectively one of the most expensive. Establishing an adequate level of own resources of assets in company is a key role of management in its optimal business setup towards long-term positive business results. The aim of the paper is to assess the adequacy of the amount of own resources of food business in 2018 in Slovakia on the basis of financial analysis indicators.