DuPont analysis is a useful technique to break down the different return on equity (ROE) generators. The ROE decomposition helps investors to concentrate separately on key indicators of financial success to define strengths and weaknesses.
Three main financial metrics drive equity return (ROE): operating performance, asset usage performance, and financial leverage. Operating output is a net profit margin or a net income separated by overall revenue or profits.
The efficiency of asset usage is determined by the turnover ratio of the assets. Leverage is calculated by the equity multiplier, equal to average assets divided by average equities.
The component parts of a firm's return on equity (ROE) are calculated using a DuPont analysis. This allows an investor to assess, which financial activities contribute the most to the ROE changes
Financial Reporting And Analysis Explained.as to why is it important, Who is it important for and the different ways of analyzing a financial statement.
Greenwich University
Horizontal analysis is also known as Trend Analysis refers to studying the behavior of individual financial statement items over several accounting periods. The Vertical Analysis concentrates on the relationships between various financial items on a financial statement. Copy the link given below and paste it in new browser window to get more information on Horizontal and Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/horizontal-and-vertical-analysis.aspx
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
Welcome to this one day intensive course on finance for non finance managers/professionals
Besides learning essential concepts, we will discuss the difference among financial accounting, management accounting and financial management
In Module 1, we will discuss the basics of financial accouning such as financial transactions, jargon used, conventions etc
Also the various ways of presenting these accounts-basic information about the three financial statements
Financial ratios and their use in understanding Financial StatementsPranav Dedhia
An introduction and in-depth understanding on the importance of Financial ratios in understanding financial statements of business entities along with relevant examples
DuPont analysis is a useful technique to break down the different return on equity (ROE) generators. The ROE decomposition helps investors to concentrate separately on key indicators of financial success to define strengths and weaknesses.
Three main financial metrics drive equity return (ROE): operating performance, asset usage performance, and financial leverage. Operating output is a net profit margin or a net income separated by overall revenue or profits.
The efficiency of asset usage is determined by the turnover ratio of the assets. Leverage is calculated by the equity multiplier, equal to average assets divided by average equities.
The component parts of a firm's return on equity (ROE) are calculated using a DuPont analysis. This allows an investor to assess, which financial activities contribute the most to the ROE changes
Financial Reporting And Analysis Explained.as to why is it important, Who is it important for and the different ways of analyzing a financial statement.
Greenwich University
Horizontal analysis is also known as Trend Analysis refers to studying the behavior of individual financial statement items over several accounting periods. The Vertical Analysis concentrates on the relationships between various financial items on a financial statement. Copy the link given below and paste it in new browser window to get more information on Horizontal and Vertical Analysis:- http://www.transtutors.com/homework-help/accounting/horizontal-and-vertical-analysis.aspx
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
Welcome to this one day intensive course on finance for non finance managers/professionals
Besides learning essential concepts, we will discuss the difference among financial accounting, management accounting and financial management
In Module 1, we will discuss the basics of financial accouning such as financial transactions, jargon used, conventions etc
Also the various ways of presenting these accounts-basic information about the three financial statements
Financial ratios and their use in understanding Financial StatementsPranav Dedhia
An introduction and in-depth understanding on the importance of Financial ratios in understanding financial statements of business entities along with relevant examples
Hello, this slide will take you through the essentials of financial report, Fundamental concepts of Balance Sheet, Profit & Loss, Cash Flow, Ratio Analysis etc. For a detailed course please visit https://excelfinanceacademy.zenler.com/
Overview of Corporate Finance in India a presentationfootydigarse
Slide 1: Introduction
Welcome to the presentation on Corporate Finance in India.
Overview of the financial landscape and key aspects of corporate finance.
Slide 2: Importance of Corporate Finance
Explanation of why corporate finance is vital for businesses.
Role in maximizing shareholder value, strategic decision-making, and capital allocation.
Slide 3: Financial Markets in India
Overview of India's financial markets: stock exchanges, bond markets, money markets.
Regulatory bodies such as SEBI (Securities and Exchange Board of India).
Slide 4: Sources of Corporate Finance
Equity financing: IPOs, rights issues, private placements.
Debt financing: bank loans, corporate bonds, debentures.
Hybrid instruments: convertible bonds, preference shares.
Slide 5: Capital Structure Decisions
Explanation of capital structure and its importance.
Factors influencing capital structure decisions.
Trade-off between debt and equity financing.
Slide 6: Valuation Methods
Common valuation methods in India: Discounted Cash Flow (DCF), Comparable Company Analysis (CCA), Precedent Transactions Analysis.
Importance of accurate valuation for investment decisions.
Slide 7: Corporate Governance
Overview of corporate governance principles in India.
Role of the board of directors, transparency, and accountability.
Slide 8: Risk Management
Types of financial risks faced by Indian corporations: market risk, credit risk, operational risk.
Risk management strategies: hedging, diversification, insurance.
Slide 9: Mergers and Acquisitions (M&A)
Trends in M&A activity in India.
Motivations behind M&A transactions.
Regulatory framework and approval process.
Slide 10: Case Studies
Analysis of notable corporate finance transactions in India.
Learnings from successful and unsuccessful deals.
Slide 11: Future Outlook
Emerging trends and opportunities in Indian corporate finance.
Potential challenges and how to address them.
Slide 12: Conclusion
Recap of key points covered in the presentation.
Importance of effective corporate finance management for sustainable growth.
Slide 13: Questions and Discussion
Open the floor for questions and discussion.
Training FUTURUM : Analysing Your Business using Financial Ratio, Jakartamputrawal
Guide to critical numbers that drive your business
Date : please check it in at “futurum corfinan”
Venue : Hotel at Jakarta Pusat
Notes :
Presentation slides will be distributed in softcopy
Minimum participants = 10 persons
After the training, participants are allowed to discuss about the training materials via email in the website
Contact : Muhammad Putrawal
email :futurumcorfinan@gmail.com
Visit Website and Training Testimonials : google “futurum corfinan”
NO1 Uk Divorce problem uk all amil baba in karachi,lahore,pakistan talaq ka m...Amil Baba Dawood bangali
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how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
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Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
how can I sell my pi coins for cash in a pi APPDOT TECH
You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange.
The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) .
You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors)
I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one.
@Pi_vendor_247
#pi network
#pi coins
#money
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
2. • 1) MEANING OF FINANCIAL STATEMENT
• 2) NATURE OF FINANCIAL STATEMENT
• 3) ESSENTIAL QUALITIES OF FINANCIAL
STATEMENT
• 4) LIMITATION OF FINANCIAL
STATEMENT
• 5) FINANCIAL STATEMENT ANALYSIS
• 6) TOOLS & TECHNIQUES OF ANALYSIS
• 7) TYPES OF COMPARISON
• 8) INTERPRETATION
3. NATURE OF FINANCIAL
STATEMENT
• The data exhibited by financial statements
are affected by
• a) Recorded facts
• b) Accounting Concepts, Conventions
& Principles
• c) Personal Judgment
4. Accounting Principles
•
Accounting concepts Accounting Conventions
• a) Entity Concept a) Disclosure
• b) Going Concern Concept b) Materiality
• c) Accounting period concept c) Consistency
• d) Money Measurement Concept d) Conservatism
• e) Cost Concept
• f) Cost Attach Concept
• g) Dual Aspect Concept
• h) Accrual concept
• i) Periodic Matching of cost and
• Revenue Concept
• j) Realisation Concept
• k) Verifiable Objective Evidence Concept
6. LIMITATIONS OF FINANCIAL
STATEMENTS
• 1. Lack of Precision
• 2. Lack of Exactness
• 3. Incomplete Information
• 4. Interim Reports
• 5. Hiding of Real Position or Window Dressing
• 6. Lack of Comparability
• 7. Historical Costs
7. Analysis
• Analysis – To Analyse – to cut into pieces
• But only analyse – No – It means also
Interpretation.
• Thus
• Financial Statement Analysis means
“Analysis, comparisons and interpretation
of Financial data to achieve the desired
result”
8. TOOLS OF FINANCIAL
STATEMENT ANALYSIS
• 1. Comparative Statements
• 2. Common Size Statements
• 3. Trend Analysis
• 4. Ratio Analysis
• 5. Fund Flow Statement
• 6. Cash Flow Statement
9. Types of Financial Analysis
• 1. Intra-Firm Comparison
• 2. Inter-firm Comparison
• 3. Industry Average or Standard
Analysis:
• 4. Horizontal Analysis
• 5. Vertical Analysis
10. Interpretation
• The Analysis is of no use without interpretation
The Company has to interpret the financial
statement which it has analysed.
• The Analysis is made to serve the following
purpose
•
• 1. Profitability Analysis
• 2. Liquidity Analysis
• 3. Solvency Analysis (To know the financial structure)
11. Interested Parties in Analysis of
Financial Statements
• 1. Management
• 2. Investors (In the form of Shareholders or
• Debentureholders)
• 3. Banks and Financial Institution
• 4. Trade Creditors
• 5. Government and their Agencies
• 6. Employees
• 7. Customers
• 8. Public
• 9. Trade Association
• 10. Stock Exchange
12. 1. Comparative Financial
Statements
• Comparative Financial Statements is a
statement of Financial Position of a
business designed in such a way where a
comparative study is undertaken of
different accounting items, to measure the
performance of a Business Activity.
13. Types of Comparison
• There are 3 types of Comparison
• 1) Inter Firm Comparison
• 2) Intra Firm Comparison
• 3) Inter Period Comparison
14. Merits:
• 1) Indicate the Direction of Financial
Position
• 2) Reveal Nature & Trend:
• 3) Identifying Trouble Spots:
•
15. Disadvantages:
• 1) Misleading picture, if consistency in accounting principle
not followed.
• 2) Constant change in price level tender accounting
statement useless for comparison.
• 3) Inter firm comparison is useless, unless all the firms are of
the same age, size and follow the same principles.
• 4) If there exists any Abnormal Period between 2 successive
accounting period then it will prove to be a pointless analysis.
16. 2. Common Size Statements
• It is a Statement in Vertical Form in which
every item of the Financial Statement is
reduced to a common base. This was
introduced with a view to overcome the
limitation of Comparative Statement.
17. Types of common size
statements.
• (1)Common Size Balance Sheet
• (2)Common Size Income Statement:
18. Advantages of Common Size
Statement
• 1) It reveals Sources and Application of Funds
in a nutshell which help in taking decision.
• (2) If common size statements of 2 or more
years are compared it indicate the changing
proportion of various components of Assets,
Liabilities, Cost, Net Sale & Profit.
• (3) When Inter Firm Comparison is made with
the help of Common size statement it helps in
doing corporate evaluation and Ranking.
19. Disadvantages of Common Size
Statement
• (1) No Established Standard Proportion:
• Common Size Statements are regarded as useless as
there is no established standard proportion of an asset
to the total asset or an item of expense to the net sales.
• (2) Consistency Required:-
• If Financial Statement of a Particular business
organization are not prepared year after year on a
consistent basis comparative study of common size
statement will be misleading
20. 3. Trend Analysis
• Trend Analysis is a statement in vertical
form where the earliest year is taken as
base year and the value of all the items in
the financial statements will be related to
the base year in terms of % where value
of each item in base year will be
considered as 100. Trend % analysis
move in one directions either upward or
downward progression or regression.
21. Advantages:
• (1) Trend % indicate the increase or decrease
with the magnitude of change in % which is
more effective than absolute data.
• Ex. If we say profit increases by Rs. 50,000/- it
will be meaningless unless we find by what %
the profit has increased.
• (2) Facilitate efficient comparative study of
financial performance
22. Limitations:
• (1) It will give a misleading picture if consistency in
accounting principle is not followed.
• (2) Constant change in price level render accounting
statement useless for comparison.
• (3) During inflationary period the data over a period of time
become incomparable, unless the absolute rupee data is
adjusted.
• (4) There is always the danger of selecting the base year
which may not be representative, normal & typical.
• (5) Trend % should be studied in relation with Absolute
figure otherwise it give misleading picture. For ex. No. of
student where 2, the next year they increased to 4. Now trend
% show 100% increase but absolutely we get clear picture than
trend %.
23. 4. Ratio Analysis
• TRADITIONAL CLASSIFICATION
• BALANCE SHEET RATIOS
• (1) Current Ratio
• (2) Quick Ratio / Liquid Ratio / Acid Test Ratio.
• (3) Super Quick Ratio
• (4) Stock to work Capital Ratio
(5) Capital Gearing Ratio
• (6) Debt Equity Ratio
• (7) Proprietary Ratio
• (8) Long Term Borrowing : Total Asset
• (9) Fixed Assets : Net Worth.
24. REVENUE STATEMENT RATIOS
• Gross Profit Ratio
• Net Profit Ratio
• Operating Net Profit Ratio
• Operating Ratio
• Operating Expenses Ratio
• Stock Turnover Ratio
• Stock Holding Period
25. COMBINED RATIOS
• Return on Investment (ROI) or
Return on Capital Employed (ROCE)
• Return on Proprietor / Shareholder fund
• Return on Equity shareholder fund
• Earning per share
• Dividend per share
• Dividend Payout Ratio
• Price Earning Ratio
• Interest Coverage Ratio
26. COMBINED RATIOS
• Debt : Service Coverage Ratio
• Debit Collection period
• Debtor Turnover Ratio
• Creditor Payment Period
• Creditor Turnover Ratio
• Preference Dividend Cover
• Equity Dividend Cover
27. BASED ON FUNCTIONS
• SOLVENCY RATIOS
• Short Term Solvency
• Current Ratio
• Quick Ratio / Liquid Ratio / Acid Test
Ratio
• Super Quick Ratio
• Stock : Working Capital Ratio.
28. Long Term Solvency /
Leverage Ratio /
• Capital Gearing
• Debt : Equity Ratio
• Proprietary Ratio
• Long Term Borrowing: Total Assets
• ( 1 – Net Worth )/ Total
Assets
• Fixed Asset : Net worth
29. ACTIVITY RATIO / TURNOVER
RATIOS
• Stock Turn Over Ratio
Stock Holding Period
Debt Collection Period
Debtor Turnover Ratio
Creditor Payment Period
Creditor Turnover Ratio
30. PROFITABILITY RATIO
• In relation to sales
• Gross Profit Ratio
• Net Profit Ratio
• Operating Net Profit Ratio
• Operating Ratio
• Operating Expenses Ratio.
31. In relation to capital employed
• Return on Interest (ROI) or Return on Capital
Employed (ROLE)
• Return on Proprietor / Shareholder funds
• Return on Equity Shareholder Fund
• Earning per Share
• Dividend per Share
• Dividend Payout Ratio
• Price Earning Ratio
32. COVERAGE RATIOS
• Interest Coverage Ratio
• Preference Dividend Cover
• Equity Dividend Cover
• Debt Service Coverage Ratio
•
33. USER BASED CLASSIFICATION
• FOR SHORT TERM CREDITORS
• (1) Current Ratio
• (2) Quick / Liquid Ratio / Acid Test Ratio
• (3) Super Quick Ratio
• (4) Stock : Working Capital Ratio
• (5) Stock Turnover Ratio
• (6) Stock Holding Period
• (7) Creditor Payment Period
(8) Creditor Turnover Ratio
34. FOR LONG TERM CREDITORS
• Capital Gearing Ratio
• Debit : Equity Ratio
• Proprietary Ratio
• Long Term Borrowing : Total Asset Ratio
• Fixed Asset : Net worth
• Interest Coverage Ratio
• Debt Service Coverage Ratio
35. FOR SHARE HOLDERS
• Return on Investment (ROI) or Return on Capital
Employed (ROCE)
• Return on Proprietary / Shareholder fund
• Return on Equity Shareholder fund
• Earning per share
• Dividend per share
• Dividend payout Ratio
• Price Earning Ratio
• Preference Dividend Cover
• Equity Dividend Cover
36. FOR MANAGEMENT
• Return on Investment (ROI) or Return on
Capital Employed (ROCE)
• Debtor Turnover Ratio
• Debtor Collection Period
• Creditor Payment period
• Creditor Turnover Ratio
• Stock Turnover Ratio
• Stock Holding Period
37. FOR MANAGEMENT
• Gross Profit Ratio
• Net Profit Ratio
• Operating Net Profit Ratio
• Operating Ratio
• Proprietary Ratio
• Fixed Asset : Net Worth
• Long Term Borrowing : Total Assets