19. Financial Statement Analysis – Ratio Analysis - Management 1 (Organizational Behaviour/Finance & Accounting)
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19. Financial Statement Analysis – Ratio Analysis

19. Financial Statement Analysis – Ratio Analysis

Ratio analysis is a vital technique for interpreting financial statements, allowing stakeholders to make informed decisions about a company's financial health. By examining the relationships between different financial figures, it aids in evaluating profitability, liquidity, and overall performance. Despite its limitations, such as reliance on historical data and varying standards across industries, mastering ratio analysis is essential for aspiring tech entrepreneurs and management professionals in the tech sector.

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  1. 19
    Financial Statement Analysis – Ratio Analysis

    This section discusses the importance of ratio analysis in evaluating a...

  2. 19.1
    Objectives Of Financial Statement Analysis

    The objectives of financial statement analysis include evaluating a firm's...

  3. 19.2
    Types Of Financial Ratios

    This section outlines the various types of financial ratios used for...

  4. 19.2.1
    Liquidity Ratios

    Liquidity ratios assess a company's ability to meet short-term obligations...

  5. 19.2.1.a
    Current Ratio Formula

    The Current Ratio formula measures a company's liquidity by comparing its...

  6. 19.2.1.b
    Quick Ratio (Acid Test Ratio)

    The Quick Ratio, or Acid Test Ratio, is a liquidity measure that evaluates a...

  7. 19.2.2
    Solvency Ratios (Leverage Ratios)

    Solvency ratios assess a firm's ability to meet long-term obligations,...

  8. 19.2.2.a
    Debt-To-Equity Ratio Formula

    The Debt-to-Equity Ratio formula is a significant financial metric that...

  9. 19.2.2.b
    Interest Coverage Ratio Formula

    The Interest Coverage Ratio formula measures a firm's ability to pay...

  10. 19.2.3
    Profitability Ratios

    Profitability Ratios assess a firm's ability to generate earnings, offering...

  11. 19.2.3.a
    Gross Profit Ratio Formula

    The Gross Profit Ratio formula is a key profitability metric used to assess...

  12. 19.2.3.b
    Net Profit Ratio Formula

    The Net Profit Ratio formula measures a company's overall profitability...

  13. 19.2.3.c
    Return On Capital Employed (Roce)

    ROCE measures a company’s efficiency in using capital to generate profits.

  14. 19.2.3.d
    Return On Equity (Roe)

    Return on Equity (ROE) measures the profitability and efficiency of a...

  15. 19.2.4
    Efficiency Or Activity Ratios

    Efficiency or Activity Ratios assess how well a company utilizes its assets...

  16. 19.2.4.a
    Inventory Turnover Ratio Formula

    The inventory turnover ratio measures how efficiently a company sells and...

  17. 19.2.4.b
    Debtors Turnover Ratio Formula

    The Debtors Turnover Ratio indicates how efficiently a company collects its...

  18. 19.2.4.c
    Total Asset Turnover Ratio Formula

    The Total Asset Turnover Ratio formula evaluates how effectively a firm uses...

  19. 19.3
    Importance Of Ratio Analysis

    Ratio analysis is crucial for stakeholders to make informed decisions about...

  20. 19.4
    Limitations Of Ratio Analysis

    Ratio analysis is a valuable tool, but it has inherent limitations that can...

  21. 19.5
    Ratio Analysis In Tech Companies (Btech Cse Context)

    This section emphasizes the importance of ratio analysis for evaluating the...

  22. 19.6

    Ratio analysis is essential in understanding financial statements, guiding...

What we have learnt

  • Ratio analysis allows stakeholders to interpret financial statements effectively.
  • Four main categories of financial ratios can evaluate different aspects of a company's performance.
  • While useful, ratio analysis has limitations that must be considered when making financial decisions.

Key Concepts

-- Liquidity Ratios
Ratios that measure a firm's ability to meet short-term obligations.
-- Solvency Ratios
Ratios indicating a firm's ability to meet long-term obligations.
-- Profitability Ratios
Ratios that assess a firm's ability to generate earnings relative to revenues, assets, or equity.
-- Efficiency Ratios
Ratios evaluating how efficiently a firm uses its assets in generating sales.

Additional Learning Materials

Supplementary resources to enhance your learning experience.