How to evaluate the financial status and operating status of the enterprise through financial statem

With the improved DuPont analysis method!!

With regard to the limitations inherent in evaluating the ratio of a company's financial status to its operating results, business managers may take various actions to artificially intervene in order to achieve these ratios in order to achieve the target for the purpose of achieving the target.

In addition, since the calculation of the financial ratio involving the balance sheet items only involves the value at a certain point in time, the operator can manipulate and adjust the book value at that point in time by controlling the time when the business occurs, thereby changing the final result of the financial ratio.

In addition, operators may artificially design and plan financial statements based on the empirical values of certain financial ratios, and deliberately arrange business activities, rather than carrying out various business activities based on the long-term development needs of the enterprise, which may have a greater negative impact on the smooth implementation of the strategic objectives of the enterprise and the ultimate realization of the goal of maximizing the value of the enterprise in the long run.

Assessment content and requirements.

Content: Each student is required to use the annual report information of a small and medium-sized enterprise as an example to determine the topic; At the same time, the theoretical knowledge of financial analysis learned will be applied to the selected cases, and the financial analysis practice report will be written on this basis. Requirements:

1. Correctly select and demonstrate the topic of the practice report. It is necessary to start from the theoretical needs and practical needs, and highlight the application and practical principles of topic selection; Combined with theoretical knowledge and work practice, determine the research methods and methods of data collection, and comprehensively use qualitative and quantitative analysis methods to analyze and demonstrate the collected data.

2. When writing a report, the analysis process and conclusions should be organized into the practice report in the form of text and charts to form a complete report content.

The content should meet four criteria:

First, the content revolves around the theme, and the theme is prominent.

Second, the arguments are clear and the conclusions drawn are correct.

3. The argumentation process is logically rigorous, the data is accurate, and the explanation is complete.

Fourth, the text of the course practice report is smooth and fluent, and the expression is appropriate.

If the return on investment is high, increase investment, and if the return on investment is low, reduce investment.

Answer]: A trend analysis method, also known as horizontal analysis method, is an analysis method that determines the direction, amount and magnitude of its increase and decrease by comparing the same indicators in two or consecutive financial reports, and explains the trend of changes in the financial situation, operating results and cash flow of enterprises. Using this method, it is possible to analyze the causes and nature of changes and the future development prospects of the enterprise.

Evaluate the current financial statements of the company, the company's financial statements can understand the current company's capital inflow and asset liquidity from the asset class account, as well as the rationality of the inventory of raw materials, whether the accounts receivable have more than three years of bad debt losses or whether to make provision for bad debts. From the liability account, we should focus on whether the asset-liability ratio is too high (whether it is higher than 60%), which is an indicator that reflects the solvency of the enterprise. I hope it can help you, if my answer is helpful to you, please also give a like (in the lower left corner of the sale), look forward to your like, your efforts are very important to me, and your support is also the driving force for my progress.

Finally, I wish you good health and a happy mood!

**The company's future stock price performance needs to comprehensively consider many factors, including the company's financial situation, market environment, industry development trends, etc. Here are some common methods of analysis:

1.Financial analysis: Through the analysis of the company's financial statements, understand the company's profitability, growth, solvency, etc., and conduct the company's future performance. Specifically, it includes profit analysis, cash flow analysis, liability analysis, etc.

2.Industry analysis: through the analysis of the development trend, market size, competition and other aspects of the industry, the company's future market performance. Information can be obtained from industry reports, news, expert analysis, and more.

3.Market analysis: By analyzing the market trend, investor sentiment, market risk, etc., the company's future stock price performance. This can be done through technical analysis, fundamental analysis, etc.

4.Comprehensive analysis: The analysis results of the above three aspects are comprehensively closed to obtain the best of the company's future stock price performance.

It should be noted that there are certain errors and uncertainties in any **. Investors should consider a variety of factors when making investment decisions, conduct risk assessment and portfolio optimization, so as to achieve the goal of risk control and return maximization.

Taking financial analysis as an example, if we want to ** the future stock price performance of a company, we can analyze it through the following steps:

1.Profit analysis: Analyze the company's revenue, gross profit margin, net profit, etc., and understand the company's profitability. For example, if the company's revenue and net profit show a steady growth trend, and the gross profit margin is higher than the average of the same industry, it indicates that the company has strong profitability.

2.Cash Flow Analysis: Analyze the company's cash income and expenses to understand the company's cash flow situation. For example, if a company's net cash flow from operating activities is positive, it indicates that the company is doing well.

3.Liability Analysis: Analyze the company's debt level and solvency to understand the company's risk profile. For example, if a company's debt level is decreasing year by year and its solvency is rising, it indicates that the company's risk profile is better.

From the above analysis, we can draw a preliminary ** of the company's future performance. However, it should be noted that the above analysis is only a reference, and specific investment decisions also need to be comprehensively analyzed in combination with market environment, industry trends, company strategies and other factors to achieve the goal of risk control and return maximization.

1. Annual report of financial statements: It must be the balance sheet and income statement at the end of December at the end of the year.

2. The quarterly report is a quarterly report, and there are 4 quarterly statements in 4 quarters a year, such as: the first quarterly report is the income statement accumulated from January to March in April, and the second quarterly report is the cumulative number of months in the income statement from April to June in July, and so on. . .

3. Monthly report: The monthly report is a monthly report.

The common denominator is that the balance sheet is the number of points in time and cannot be accumulated, and it is not good to care whether it is a quarterly report or an annual report is the cumulative number of months in the income statement, such as the quarterly report is the cumulative number of months in the 3 monthly reports, and the annual report is the sum of the number of months in the income statement from January to December. At the same time, it should be noted that the cumulative number of the current year in the income statement is the number of the previous period plus the number of the current period, such as the second quarterly report in July to fill in the second quarter statement, the balance sheet is the balance sheet on June 30, the current number of the second quarter income statement is equal to the sum of the number of months from April to June, and the cumulative number of this year is equal to the number of the current period in the previous quarter plus the number of months from April to June. . .

Answer]: B. Financial statement analysis refers to the analysis of the financial data related to the financial statements of the enterprise, and the mining of relevant information about the operation and development of the enterprise, so as to provide assistance for the evaluation of the operating performance and financial status of the enterprise. Financial statement analysis is an important part of the analysis of the investment manager or researcher of the company, through the analysis of financial statements, you can dig out the relevant financial information and then find the problems or potential investment opportunities of the enterprise.

Test Place] Financial Statement Analysis.

1 Solvency analysis.

Solvency refers to the ability of an enterprise to repay its debts on time, which includes short-term solvency and long-term solvency. Since short-term debt is an important part of making up for the shortage of working capital in the daily business activities of an enterprise, it is helpful to judge the operating capacity of the short-term capital and the turnover of working capital through analysis. Through the analysis of long-term solvency, we can not only judge the operating conditions of enterprises, but also promote enterprises to improve their ability to finance funds, because long-term liabilities are an important part of enterprise capitalization funds and an important financing channel for enterprises.

From the perspective of creditors, solvency analysis helps to understand the safety of their loans to protect their debts.

The principal and interest can be repaid immediately and in full.

2 Operational capability analysis.

Operational capability analysis is mainly a comprehensive analysis of the assets used by the enterprise. Analyze the use effect of various assets of the enterprise, the speed of capital turnover and the potential of mining funds, and improve the use of funds.

3 Profitability analysis.

Profitability analysis mainly analyzes the various return rate indicators of an enterprise by combining assets, liabilities, owners' equity and operating results, so as to judge the profitability of an enterprise from different perspectives.

4 Cash flow analysis.

Cash flow analysis mainly analyzes and evaluates the ins and outs of corporate funds, financing investment ability and financial flexibility through five aspects: cash flow structure analysis, liquidity analysis, cash acquisition ability analysis, financial elasticity analysis, and income quality analysis.

Among the above four aspects of financial analysis indicators, solvency is a steady guarantee for the realization of financial goals, operating capacity and cash flow are the material basis for the realization of financial goals, profitability is the result of the joint action of the three, and also plays a role in promoting the enhancement of the three, and the four complement each other and together constitute the basic content of the financial analysis of the enterprise.