Financial Statements

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MBA-TM academic presentation. Trans + references.Overview of financial statement analysis at a fictitious company.

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  • Financial Statements

    1. 1. Financial Statements Mark Carlson MGM625 Prof. Alexander
    2. 2. Introduction <ul><li>The furniture industry </li></ul><ul><li>Primary financial statements </li></ul><ul><ul><li>Measurements </li></ul></ul><ul><li>Data collection and formation </li></ul><ul><li>Linkages among financial statements </li></ul>
    3. 3. The Furniture Industry <ul><li>Ethan Allen </li></ul><ul><ul><li>Market leader </li></ul></ul><ul><li>Industry </li></ul><ul><ul><li>Downward trend </li></ul></ul><ul><ul><li>Correlates with S&P500 </li></ul></ul>
    4. 4. Balance Sheet <ul><li>Financial snapshot </li></ul><ul><li>Assets and Liabilities </li></ul><ul><li>Dual Aspect </li></ul><ul><li>Measurements </li></ul><ul><ul><li>Financial health </li></ul></ul><ul><ul><li>Equation </li></ul></ul>
    5. 5. Income Statement <ul><li>Profit measured over time </li></ul><ul><li>Accruals </li></ul><ul><li>Measurement </li></ul><ul><ul><li>Profits over time </li></ul></ul><ul><ul><li>Equation </li></ul></ul>
    6. 6. Statement of Cash Flows <ul><li>Cash flow received and paid </li></ul><ul><ul><li>Operations </li></ul></ul><ul><ul><li>Financing </li></ul></ul><ul><ul><li>Investing </li></ul></ul><ul><li>Measurement </li></ul>
    7. 7. Statement of Shareholders’ Equity <ul><li>Residual claim of the owners </li></ul><ul><li>Measurement </li></ul><ul><ul><li>Equation </li></ul></ul><ul><ul><li>Owner’s investment </li></ul></ul>
    8. 8. Data Collection and Formation <ul><li>Financial tools </li></ul><ul><li>Institutional structure affects statement development </li></ul>
    9. 9. Linkage Between Statements <ul><li>Tracking cash </li></ul><ul><ul><li>Income statement & cash flow </li></ul></ul><ul><ul><li>Balance sheet </li></ul></ul><ul><ul><li>Statement of shareholders’ equity </li></ul></ul><ul><li>Example </li></ul>
    10. 10. Linkage Between Statements Cont. <ul><li>Additional Cash </li></ul><ul><ul><li>Cash flow and balance sheet </li></ul></ul><ul><li>Net Income </li></ul><ul><ul><li>Income statement and cash flow </li></ul></ul><ul><ul><li>Income statement and balance sheet </li></ul></ul>
    11. 11. Conclusion <ul><li>Individual strengths </li></ul><ul><li>Collective financial picture </li></ul><ul><li>Internal and external performance measures </li></ul>
    12. 12. References <ul><li>Advani, R. Wall Street MBA : Your personal crash course in corporate finance. Ebrary. Retrieved April 15, 2008 from http://site.ebrary.com/lib/cecybrary/Doc?id=10155072&ppg=37 </li></ul><ul><li>CTU Online. (2008). Course Materials: MGM625-0802A-03 : Applied Finance for Decision-Making. Retrieved April 15, 2008 from https://campus.ctuonline.edu/MainFrame.aspx?ContentFrame=/Default.aspx. </li></ul><ul><li>Google Finance. (2008). Consumer Cyclical: furniture & fixtures. Retrieved April 15 from http://finance.google.com/finance?catid=61935958. </li></ul><ul><li>Kind, J. (1999). Accounting and Finance for Managers. Ebrary. Retrieved April 15, 2008 from </li></ul><ul><li>http://site.ebrary.com/lib/cecybrary/Doc?id=10023718&ppg=22 </li></ul><ul><li>Mancuso, A. (2005) Corporate records handbook : Meetings, minutes and resolutions Ebrary. Retrieved April 15, 2008 http://site.ebrary.com/lib/cecybrary/Doc?id=10084658&ppg=20 </li></ul>
    13. 13. References Continued <ul><li>Nicholson, R. (1999). Basic accounting for lawyers. Retrieved April 15, 2008 from http://books.google.com/books?id=DeUlpFf7yaAC&pg=PA61&lpg=PA61&dq=statement+of+owner's+equity&source=web&ots=Qvyfee16Rq&sig=7lEqLcl2KDLcalmwe26guurFvpg&hl=en </li></ul><ul><li>Purdy, W. (2007). The balance sheet: A critical tool for measuring your business’s health. Retrieved April 15, 2008 from http://www.expertbusinesssource.com/article/CA6417309.html?industryid=46178 </li></ul><ul><li>Temte, Andrew. (2005). Financial Statement Analysis. Ebrary. Retrieved April 15, 2008 http://site.ebrary.com/lib/cecybrary/Doc?id=10096107&ppg=39 </li></ul><ul><li>U.S. Securities and Exchange Commission. (2008). Beginners’ guide to financial statements. Retrieved April 15, 2008 from http://www.sec.gov/investor/pubs/begfinstmtguide.htm. </li></ul><ul><li>Yahoo Finance. (2008). Ethan Allen Interiors inc: Balance sheet. Retrieved April 15 th from http://finance.yahoo.com/q/bs?s=ETH&annual. </li></ul>

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