The diploma thesis deals with the estimation of the value of the General Forestry Enterprise Slovenská Ľupča under specific conditions of risk management. For the results of the work, the main method was the qualitative research of financial analysis, which we define as a diagnostic mean, allowing us to assess the financial health of the company. The work consists of three parts. The first part is devoted in the general characteristics of the production conditions of the enterprise, financial analysis and cost-revenue analysis in the General Forestry Enterprise Slovenská Ľupča. In the next part, a break-through diagram is drawn up, a proposal for a future business project, as well as an analysis of data on the occurrence of random extraction. In the last part of the thesis, the attention is focused on assessing the impact of the specific risk on the profitability of the future projects of the company and the subsequent valuation by the overweight method. The main goal of the diploma thesis is to identify the most important economic indicators for the subsequent financial analysis, to evaluate the data on the costs and revenues of the company, to compile the project of the future business of the enterprise and, last but not least, to evaluate the company by the Excess Earnings Method.