How to analyze an annual financial report, and what aspects should be analyzed?

Solvency, operating ability, profitability, etc., you can find me for this.

Look at the financial statements.

The most important thing is to look at the asset source negative bai debt table, the general tax bureau DU staff, they have their own set of unique DAO analysis report methods, it only takes a minute or two to see the problem:

1. Other receivables: now many companies are basically registered by others to complete the advance, if the amount of other receivables is less than the paid-in capital of about 10%-50%, then the company according to the economic law, are all evasion of funds, from the method of accounting, the funds are withdrawn, in order to be able to make the account flat, basically will be into other receivables;

2. A lot of non-invoiced income is included in other payables, resulting in excessive amounts of other payables;

3. At the beginning of the year, there is a beginning number in the profit column of the year, and the accounting must carry forward the profit of the year to the profit point - undistributed profit when the year is not completed, and there is no data in this column of the statement at the beginning of the year;

4. The cost of the income statement is greater than the income or there is basically no profit after calculation;

5. The VAT payable can be deduced from the income and other data of the profit and loss statement;

There are many more, I won't go into details, because there are no points, hehe, I'll elaborate on the extra points!!

The financial statements mainly refer to the balance sheet and the DU profit distribution statement. The balance sheet is analyzed, and the first item is answered in currency.

The monetary funds of a unit are an indicator of whether the unit has repaid its debts, and it is also a prerequisite for whether the payment for goods can be made in a timely manner. Accounts receivable refers to the data that the unit has not collected the payment, other receivables reflect the non-operating relationship, inventory reflects how much inventory the unit has, and now logistics does not advocate a large amount of inventory, because it is bound to accumulate funds, and the flow of funds reflects the ability around an enterprise, that is, the speed of making money. Fixed assets reflect whether the unit has its own equipment and plant, depreciation reflects the degree of new and old fixed assets, depreciation is large, the life is long, and vice versa.

Liabilities have accounts payable, which reflect the amount of payment payable by the unit to other business units, and other payables refer to transactions in non-production and operation. Paid-in capital refers to the capital invested by the investors of the unit. Distributable profit refers to the income from operations in previous years and the current year.

The income statement is clear at a glance.

The content of financial statement analysis includes the analysis of capital structure, risk degree, profitability, operating results, etc., and the requirements for financial analysis content are not exactly the same for different users of the report.

Important contents of financial statement analysis include:

1) Analyze the changes in the distribution and composition of the assets and liabilities of the enterprise, as well as the situation of the company's debt management, and evaluate the solvency of the enterprise.

2) Analyze the completion of the enterprise plan and the trend of changes in the profitability level, and evaluate the profitability of the enterprise.

3) Analyze the reasons for the increase or decrease of the company's cash flow, and evaluate the company's cash flow status and cash payment ability.

4) Analyze the preservation and appreciation of the company's funds, and evaluate the financial status of the enterprise.

The analysis of financial statements is based on financial statements, and at the same time, it also needs to use some financial plans, accounting vouchers and accounting books and other materials for comprehensive analysis. In particular, when the internal financial statement analysis is carried out, it is more qualified to use various planning and accounting materials within the unit to conduct in-depth and specific analysis.

Dear, I am glad to answer for you: it is not divided according to the different content of the financial analysis report, but the financial analysis report can be divided into a comprehensive analysis report, a special analysis report and a brief analysis report, which refers to financial activities and financial relationships. The former refers to the activities of the enterprise involving capital in the production process, indicating the pre-state formal characteristics of finance; The latter refers to the economic relationship between enterprises and various aspects of financial activities, revealing the essence of financial content.

Therefore, in a nutshell, the financial barrier of an enterprise is the capital movement of the enterprise in the production process, which reflects the economic relationship between the enterprise and all aspects.