Analytical indicators for the analysis of corporate financial statements

Extraction code: Z801 Zhang Xinmin "Analysis of Enterprise Financial Statements". This course combines various activities such as the establishment, operation and expansion of enterprises with the external performance of financial statements, and provides a new interpretation of corporate financial statements from the perspective of management.

The core parts of the course include strategic interpretation of financial statement information, competitive analysis, analysis of corporate performance and quality, and analysis of corporate risks and prospects. The important innovation of this course is that it breaks through the traditional financial ratio analysis, closely combines the content of the financial statements with the reality of enterprise management, and integrates the latest cases of enterprise financial statement analysis.

In terms of content explanation, a combination of theoretical explanation and case analysis is adopted to make the whole content easy to understand.

Course Catalog: Analysis of Profit Quality and Statement of Changes in Owners' Equity.

Quality of capital structure analysis and umbrella analysis of balance sheets.

Composition and quality analysis of owner's equity items.

Liabilities and income tax payable.

Quality analysis of key non-current assets.

Liquid asset quality analysis.

As we all know, analyzing a company's financial data can be a good way to understand the overall situation of the company. If you have a good grasp of data analysis.

Commonly used indicators can well grasp the operation and development of enterprises. Then in financial analysis.

What data indicators are more common? Next, the company will explain to you.

Generally speaking, the analysis of an enterprise's financial data is mainly based on the comprehensive summary and evaluation of the company's business operation success and financial status. Among these data, it mainly includes the data on the company's ability to repay debts, operate, make profits and develop. Through these data, we can well determine whether the financial and operational development of the enterprise is healthy.

So as to analyze the subsequent business prospects and potential.

1. Liquidity ratio index.

This mainly reflects the ability of a corporate company to generate cash, which is commonly known as the ability to make money. It indicates the amount of cash flow output and asset flow that the company can achieve in a short period of time. For example, the quick ratio.

Split rate with flow ratio.

The quick ratio is liquidity.

The difference between the total and the inventory constitutes the total liquid assets and current liabilities.

Total. It reflects the ability to liquidate immediately to repay current liabilities.

The current ratio is a current asset.

Total Total Current Liabilities. It reflects that when the company's liquidity wins short-term debt, it can change gears and cash out to repay the debt, and its ratio will be very different.

2. Debt ratio index.

This ratio is a good reflection of the relationship between assets, net assets and debts, and reflects the company's ability to pay long-term debts due to maturity. These include, for example, equity ratio, asset-liability ratio.

Wait. 3. Profitability ratio indicator.

This is easier to understand, and mainly refers to the ability of a company to obtain revenue through operation. This indicator is of great concern to both investors and debtors. This includes, for example, gross margin.

Net profit margin, net asset interest margin, return on equity.

Wait. The above indicators can be said to be not only common but also very important for corporate financial analysis, of course, in addition to these, there will be other related indicators are also important. Different indicators have different characteristics, and investors can learn and master them in combination with other relevant financial analysis data.

That's all for today's content, I hope it can help you.

Including solvency indicators, operational capacity indicators, profitability indicators and development capacity indicators.

1. Solvency refers to the ability of an enterprise to repay its debts (including principal and interest) as they fall due. Solvency analysis includes short-term solvency analysis and long-term solvency analysis.

2. The analysis of operational capacity refers to the analysis of the efficiency of asset utilization by calculating the relevant indicators of the company's capital turnover, and is the analysis of the management level and asset utilization ability of the enterprise's management.

3. Profitability is the ability of an enterprise to increase its capital, which is usually reflected in the size and level of the company's income. The analysis of corporate profitability can be studied from two aspects: general analysis and social contribution ability analysis.

4. The development ability is the potential ability of the enterprise to expand its scale and strengthen its strength on the basis of survival.

<> three major statements of financial reports: balance sheet, income statement, and cash flow statement.

The balance sheet mainly tells us that at the moment when the statement is issued, what is the company's assets and liabilities, whether it is poor or rich, if it is poor, if it is poor, if it is poor, if it is rich, if it is rich, it is not oil.

Income statement or income statement, this statement mainly tells us how the company's profit and loss has been over a period of time.

The cash flow statement, this statement mainly tells us how much cash the company has received over a period of time, how much cash has been paid, and how much cash is left in the bank.

Financial statement analysis indicators refer to the analysis indicators that summarize and evaluate the financial status and operating results of enterprises, analyze and evaluate the financial statements of the company, and convert the financial statement data into useful information to help information users improve decision-making.

The analysis of financial statements mainly includes profitability analysis, earnings quality analysis, solvency analysis, operating capacity analysis, and development ability analysis.