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Analysis and Interpretation of Financial Statements - Coggle Diagram
Analysis and Interpretation of Financial Statements
Balance Sheet
Assets
Current
Non-current
Liabilities
Current
Non-current
Equity
Share Capital
Retained Earnings
Reserves
Accounting Equation
Assets = Liabilities + Equity
Income Statement
Operating Revenue
Cost of Sales
Gross Profit
Operating Expenses
Operating Profit (EBIT)
Financial Income and Expenses
Taxes
Net Income
Financial Analysis
Horizontal Analysis
Changes Between Periods
Trends and Variations
Vertical Analysis
Percentages of Each Item
Financial Structure
Financial Ratios
Liquidity
Current Ratio
Quick Ratio
Profitability
Net Profit Margin
ROA
ROE
Activity or Efficiency
Inventory Turnover
Accounts Receivable Turnover
Leverage
Debt Ratio
Interest Coverage
Limitations of Accounting Analysis
Historical Information
Accounting Criteria and Estimates
Qualitative Factors
Inflation
Accounting Manipulation
Limited Scope