Horizontal analysis of financial statements! Urgent!! 10

Hello friend<>

Financial statement analysis is a method of understanding the operating status of a business by analyzing accounting statements. Common financial statements include balance sheets, income statements, cash flow statements, and statements of changes in shareholders' equity. The following are the various types of data analysis:

1.Balance Sheet Analysis: A balance sheet is a statement of the financial position of an enterprise, which includes the assets, liabilities and shareholders' equity of the enterprise.

Analyzing the balance sheet requires understanding the total assets, total liabilities, and net assets of the enterprise, and paying attention to factors such as the company's liquidity, solvency, and financial stability. 2.Income Statement Analysis:

The income statement reflects the operating performance of an enterprise in a certain period, including revenue, costs, expenses and profits. Analyzing the income statement requires determining the profitability and financial risks of the company's operating activities so that investors and analysts can make decisions and make decisions. 3.

Cash flow statement analysis: The cash flow statement shows the cash inflow and outflow of the enterprise in a certain period, which is divided into three aspects: operation, investment and financing. Analyzing the cash flow statement can help understand the company's cash management capabilities and operational risks, assess whether the company is sufficient to repay debts, etc.

4.Analysis of the statement of changes in shareholders' equity: The statement of changes in shareholders' equity analyzes the financial status of the enterprise from the perspective of shareholders' equity, including share capital, capital reserve, undistributed profits, etc.

An analysis of the statement of changes in shareholders' equity can determine the financing status and shareholder returns of the company, as well as the treatment of shareholders' equity by the company's management.

Financial statement analysis is the processing, analysis, comparison, evaluation and interpretation of the data provided by the financial statements of enterprises. If bookkeeping and tabulation belong to the reflection function of accounting, then the analysis of financial statements is subordinate to the function of interpretation and evaluation.

Current Ratio = Current Assets Current Liabilities 100%.

Quick Ratio = (Current Assets - Inventories - Prepaid) Current Liabilities 100% Cash Ratio = (Monetary Cash + Short-term Valuable**) Current Liabilities 100% <>

Hehe, what are you based on? What kind of analysis do you want?

Generally speaking, financial analysis only needs to analyze four aspects:

1. Ability to pay debts;

2. Ability to grow;

3. Operational capacity;

4. Profitability;

DuPont analysis method: only use ROE, ROA and DuPont coefficient to analyze the comprehensive indicators of the enterprise. In fact, as long as you grasp the above four points and combine them with the comparison of history and peers, you will basically be in place.

The conclusion mainly describes the growth rate of the main business, the growth of profit margin, and the solvency.

The information is not complete, and it is not easy to analyze! Let's say a few words.

Overall, the financial expenses in 09 fell significantly.

There are two main reasons (drivers).

1.The sharp decrease in interest expenses may be due to the decrease in debt, indicating that the company's cash flow is relatively abundant, and it conveys the information that the company's business is in good condition; However, on the other hand, it may also be because the company cannot find a better investment opportunity and uses the funds that should have been invested to pay off the debt, so the financial expenses are reduced.

2.As for the impact of foreign exchange gains and losses, it is necessary to contact other information (balance sheet) and think about the changes in receivables.

1.Net profit margin on total assets = net profit margin on sales (sales revenue on total assets) 5% (300 100) 15

2.Return on Total Assets (Total Profit, Interest Expense) Average Total Assets 100

The higher the return on total assets, the better the use of the company's assets, and it also means that the company's asset profitability is strong, so the higher the ratio, the better.