L1 flash cards financial reporting (ss10)
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Reasons companies may over-report earnings include: - To meet analysts' earnings expectations or debt covenants. - To obtain additional financing or higher pay and commissions tied to performance. - To negotiate concessions from unions, creditors or vendors. - To save on income taxes through aggressive accounting techniques.
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This document provides an introduction to analyzing company finances through interpreting financial statements and calculating key ratios. It outlines four steps to analyze financial statements: scan for large numbers, variances, and inconsistencies; identify focus areas; calculate appropriate ratios; and determine implications. It then defines profitability, liquidity, and gearing ratios and explains how to calculate ratios like return on capital employed, current ratio, and debt-to-equity. Finally, it instructs attending a seminar to analyze the financials of an assigned hotel company, present key findings and a justified investment recommendation.
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Modes of Expression of Ratios:
Ratios may be expressed in any one or more of the following ways:
(a) Proportion,
(b) Rate or times
(c) Percentage.
Advantages of Ratio Analysis:
The information shown in financial statements does not signify anything individually because the facts shown are inter-related. Hence it is necessary to establish relationships between various items to reveal significant details and throw light on all notable financial and operational aspects. Ratio analysis caters to the needs of various parties interested in financial statements. The basic objective of ratio analysis is to help management in interpretation of financial statements to enable it to perform the managerial functions efficiently.
Limitations of Ratio Analysis:
Ratios are precious tools in the hands of management but the utility lies in the proper utilisation of ratios. Mishandling or misuse of ratios and using them without proper context may lead the management to a wrong direction. The financial analyst should be well versed in computing ratios and proper utilization of ratios. Like all techniques of control, ratio analysis also suffers from several ‘ifs and buts’ and for proper computation and utilization of ratios the analyst should be aware of the limitations of ratio analysis.
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Analysis of financial ratios serves two main purposes:
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External users: Financial analysts, retail investors, creditors, competitors, tax authorities, regulatory authorities, and industry observers
Internal users: Management team, employees, and owners
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Solution Manual Wild
Financial Statement Analysis -
f i n a n c i a l
s tat e m e n t
a n a l y s i s
TENTH EDITION
K. R.
SUBRAMANYAM
JOHN J. WILD
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IMPORTANCE OF RATIO ANALYSIS
Ratio Analysis is a important and useful technique of financial analysis.
Helps in judging the financial soundness of an enterprise.
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Helps in making a relative study, presenting data in a concise form.
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Useful in analyzing the financial statement
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This document provides guidance on assessing a company's performance using financial statement analysis techniques. It discusses various types of ratios that can be used, including profitability, liquidity, management efficiency, solvency, and investment ratios. It also covers cash flow analysis. Key points include:
- Ratios and cash flows should be analyzed over time and compared to peers to evaluate a company's performance.
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- Multiple ratios across different categories should be examined together rather than in isolation to get a full picture of a company's financial health.
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There are three types of financial statement comparisons: intra-company, inter-company, and industry averages. Three tools are used for analysis: horizontal analysis examines trends over time, vertical analysis expresses items as a percent of a base amount, and ratio analysis includes liquidity, solvency, turnover, profitability, and market value ratios. Ratios are calculated to measure different aspects of a company's financial health and are used by creditors, stockholders, and others to evaluate performance.
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Financial ratios are created with the use of numerical values taken from financial statements to gain meaningful information about a company. The numbers found on a company’s financial statements – balance sheet, income statement, and cash flow statement – are used to perform quantitative analysis and assess a company’s liquidity, leverage, growth, margins, profitability, rates of return, valuation, and more.
Modes of Expression of Ratios:
Ratios may be expressed in any one or more of the following ways:
(a) Proportion,
(b) Rate or times
(c) Percentage.
Advantages of Ratio Analysis:
The information shown in financial statements does not signify anything individually because the facts shown are inter-related. Hence it is necessary to establish relationships between various items to reveal significant details and throw light on all notable financial and operational aspects. Ratio analysis caters to the needs of various parties interested in financial statements. The basic objective of ratio analysis is to help management in interpretation of financial statements to enable it to perform the managerial functions efficiently.
Limitations of Ratio Analysis:
Ratios are precious tools in the hands of management but the utility lies in the proper utilisation of ratios. Mishandling or misuse of ratios and using them without proper context may lead the management to a wrong direction. The financial analyst should be well versed in computing ratios and proper utilization of ratios. Like all techniques of control, ratio analysis also suffers from several ‘ifs and buts’ and for proper computation and utilization of ratios the analyst should be aware of the limitations of ratio analysis.
Uses and Users of Financial Ratio Analysis
Analysis of financial ratios serves two main purposes:
1. Track company performance
Determining individual financial ratios per period and tracking the change in their values over time is done to spot trends that may be developing in a company. For example, an increasing debt-to-asset ratio may indicate that a company is overburdened with debt and may eventually be facing default risk.
2. Make comparative judgments regarding company performance
Comparing financial ratios with that of major competitors is done to identify whether a company is performing better or worse than the industry average. For example, comparing the return on assets between companies helps an analyst or investor to determine which company is making the most efficient use of its assets.
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The document discusses various techniques for company analysis and valuation, including regression analysis, trend analysis, and decision tree analysis. Regression analysis examines relationships between company variables, such as revenues and expenses, and external economic factors. Trend analysis predicts future stock movements based on past data, while decision trees illustrate all possible outcomes of decisions. The document also covers challenges with newer techniques, as well as active and passive equity management strategies and tools for analysis like price-earnings ratios and projecting dividends.
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Chapter 1 - Overview of Financial Statement Analysis
Chapter 1 - Overview of Financial Statement Analysis
Solution Manual Wild
Financial Statement Analysis -
f i n a n c i a l
s tat e m e n t
a n a l y s i s
TENTH EDITION
K. R.
SUBRAMANYAM
JOHN J. WILD
Analysis of financial statements
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The document outlines key aspects of a course on financial statement analysis, including:
- The course will cover the nature, purpose, and methods of financial statement analysis as well as ratio analysis and its importance.
- Students will learn about the objectives, users, and limitations of financial statement analysis to better evaluate the financial position and performance of companies.
- The course will help students understand various liquidity, profitability, and debt ratios and be able to classify accounting ratios to assess companies' financial health for decision making.
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Guidelines and uses of financial statement analysis
Computing ratios help in questioning
correctly about the company’s financial position, even though accurate answers may
be given, ratios form a mode in understanding company’s affairs
Tools of Financial Analysis and Control
The document discusses various responsibilities of financial managers including managing working capital, estimating seasonal needs, long-term financial planning, determining appropriate financing and investment mixes, and determining dividend amounts. It also discusses the interrelationships between financing, investment, and dividend decisions and how changes in one area can impact the others. Various methods of financial statement analysis are described including horizontal analysis, vertical analysis, common-size statements, trend percentages, and ratio analysis. Examples of horizontal analysis are provided comparing the balance sheet and income statement of a company between two years.
Ratio analysis advantages and limitations
Ratio Analysis is a part of Financial Statement Analysis that is used to obtain a quick indication of a firm's financial performance in several key areas.
Liquidity ratios
Activity ratios
Solvency ratios
Profitability ratios
Ratio analysis
RATIO ANALYSIS- MEANING
IMPORTANCE OF RATIO ANALYSIS
Ratio Analysis is a important and useful technique of financial analysis.
Helps in judging the financial soundness of an enterprise.
One of the best tools available to financial analyst.
Helps in making a relative study, presenting data in a concise form.
ADVANTAGE OF RATIO ANALYSIS
Useful in analyzing the financial statement
Useful in judging the operating efficiency
Useful in expressing trends
Useful in simplifying accounting figures
Helps in depicting changes
Helps in locating weak spots of the business
Helps in comparison
Effective control
Ignores price level changes
No single standard ratio
May give false result based on incorrect data
Ignores qualitative factors
Different meanings to different terms
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L2 flash cards quantitative methods - SS3
The document provides information on various statistical and econometric concepts related to correlation, regression, and time series analysis. It defines key terms like scatter plots, correlation coefficients, covariance, standard deviation, outliers, hypothesis testing, dependent and independent variables, assumptions of linear regression, F-tests, R-squared, dummy variables, heteroskedasticity, serial correlation, and trend models. It also provides the formulas and explanations for calculating these various concepts.
L2 flash cards fixed income - SS 14
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2. Preconditions for growth including incentive systems, markets, property rights, and monetary exchange.
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L1 flash cards financial reporting (ss10)
- 1. Reasons for Over-Reporting Earnings • To meet analysts’ earnings expectations • To meet debt covenants. • Need additional debt or equity financing • To obtain higher remuneration & commission based on performance. Study Session 10, Reading 33
- 2. • To obtain trade relief. • Negotiate lower payments for a prior business transaction. • Negotiate concessions from unions, creditors, vendors, employees etc. • To save on income taxes. Study Session 10, Reading 33
- 3. • The use of some of the accounting method choices • Taking advantage of loopholes in accounting standards to structure a transaction in a desired way • Using inappropriate and unrealistic estimates and assumptions • Stretching accounting principles in a way to achieve desired results. • Engaging in fraudulent financial reporting. Study Session 10, Reading 33
- 4. • If pressure or incentive to report fraudulent financial statements such as meeting debt covenants or analysts’ expectation exist. • If the opportunity to commit fraud due to a lack of proper internal control systems in existence. • If individuals can rationalize their behaviour themselves. Study Session 10, Reading 33
- 5. • Aggressive revenue recognition techniques - this can be detected by the study of revenue recognition policies. • Earnings are positive and growing, while operating cash flow is negative or declining - analysts should checked whether the cash flow earning index is consistently below 1 or continuously declining. • Excess use of operating leases to show better financial ratios - Financial statements should be adjusted Study Session 10, Reading 33
- 6. • Stretching out payables means slowing the rate of payments to vendors. • Stretching out payables is an indication that a company is struggling to generate cash. Study Session 10, Reading 34
- 7. • refers to involving a third party financial institution to pay the vendor in the current accounting period, and paying off the financial institution in the next accounting period. • used to show higher operating cash flows in the current period. Study Session 10, Reading 34
- 8. • packaging the receivables, particularly longer-term receivables with having higher credit quality, and transferring them to a financial institution or variable interest entity (VIE). • used to show an increase in cash flow from operations Study Session 10, Reading 34
- 9. • Used to reduce taxes payables, increase paid-up capital, and is added by some companies to net income and in the operating cash flows. Study Session 9, Reading 32
- 10. • If the tax benefit of stock options is added to income in the cash flow statement, it results in an increase in operating cash flows. • In a period of rising stock price because of an increase in the exercise of stock options, operating cash outflows will increase. Study Session 10, Reading 34
- 11. Parameters Used For Evaluation of Past Performance • Profitability, liquidity, solvency and efficiency over the period of analysis. • Comparison • Analysis of the business model and strategy • Study the aspects of performance Study Session 10, Reading 35
- 12. Projecting future financial performance can be undertaken in two ways: 1) Projection of near term financial performance that can be used as an input to market based valuation 2) Complex projections that forecast multiple-period performance. Study Session 10, Reading 35
- 13. • Projections made by the company about its future financial performance. • Previous financial statements of the company. • Structure and outlook of the industry. • Macroeconomic forecasts. Study Session 10, Reading 35
- 14. • Credit analysis is the evaluation of the risk of loss due to a default in the payment of principal and interest by the borrower. • Credit analysis focusses on cash flows instead of accrual-income returns. Study Session 10, Reading 35
- 15. • Scale and diversification • Operational efficiency • Tolerance for leverage • Margin stability. Study Session 10, Reading 35
- 16. • Market data and financial ratios are used by investors when screening for potential equity investments. • Screening is the application of a set of criteria that shortlists potential investment candidates from the available investment universe. • Back testing is a process by which analysts evaluate how a portfolio based on a particular screen would have performed in the past. Study Session 10, Reading 35
- 17. • Top-down analysis • Bottom-up analysis Study Session 10, Reading 35
- 18. Adjustments made by analysts are generally related to • Investments • Inventory • Property, plant and equipment • Goodwill, and off-balance sheet financing Study Session 10, Reading 35