Section-01: Introduction
- Financial Statement Analysis Objectives
- Financial Analysis Methods in Brief
- Ratio Analysis
Section-02: Profitability
- Gross Profit Operating Margin Ratios
- Net Profit Expense Control Ratios
- ClassRoom Discussion for some other expenses
- Use of Profitability Ratio to Understand Competitive advantage and Business Models
Section-03: Return Ratio
- Return on Assets and FIxed Assets
- Return on Capital Employed
- Case Study Analysis of three telecom companies
- Cautions for using return ratios on face value
- Ratios which help to understand how efficiently assets are used
- How we measure utlisation of assets not recorded in Balance Sheet
Section-04: Liquidity Ratio
- Liquidity Ratio to understand Risk inherent in companies
- Long Term Liquidity Ratios
Section-05: Operational Analysis
- Financial Analysis Measure meant to understand efficiency in other operations
- Summarise – Ratios use for operational analysis
- Dupont Analysis to understand opportunities in optimising return on equity
Section-06: Detecting Manipulation
- Detecting Manipulation in accounts – Fake Sales
- Detecting Manipulation – Wrong Depreciation and others
- Pricing Decisions
- How to make Capex Decisions