Ratio analysis
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This document discusses ratio analysis, which refers to analyzing financial statements using accounting ratios. Ratios show quantitative relationships between accounting items and can be expressed as proportions, rates, or percentages. Ratio analysis is useful for evaluating trends, performance, efficiencies, and more. It allows for comparison of a company's performance over time and against other firms. While useful, ratio analysis has some limitations like not capturing a full picture on its own and being impacted by accounting policies. The document outlines various ways of classifying and calculating ratios from financial statements.
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Ratio analysis - Introduction
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.
Users of financial ratios include parties external and internal to the company:
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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3. Advantage of Ledger
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6. Rules of posting
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Financial Statements
Financial statements are formal records that evaluate a company's financial stability, performance, and liquidity. There are three main financial statements:
1) The income statement shows profits/losses over time.
2) The balance sheet presents assets, liabilities, and equity on a given date.
3) The cash flow statement shows cash inflows and outflows from operating, investing, and financing activities over time.
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Similar to Ratio analysis
financial management project- ratio analysis
This document is a project report submitted by Miss Yogita Savarmal Varma to the University of Mumbai for an M.Com degree. The report analyzes the financial ratios of Idea Cellular Ltd for the academic year 2016-2017 under the guidance of Prof. Karim. The report includes a declaration by the student, acknowledgements, a table of contents, an introduction to financial management and ratio analysis, an introduction to Idea Cellular Ltd, financial statements of Idea Cellular Ltd, calculations of various financial ratios, and a conclusion.
Ratio analysis - Introduction
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.
Users of financial ratios include parties external and internal to the company:
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Financial Statements :Nature, uses and limitations. Analysis and interpretations – meaning, procedure, objectives, and importance. Comparative statement, Common Size Statements and Trend Analysis - practical problems. Comparative financial statements are prepared by arranging financial data of two or more financial years in two side by side column.
Any financial statement that reports and comparison of data of two or more consecutive accounting periods are known as comparative financial statements.
Income statement or profit and loss account.
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GAIL (India) Limited is India's largest natural gas processing and distribution company that is owned by the Government of India. Some key points:
- GAIL commissioned India's first cross-country natural gas pipeline in 1991 that helped develop India's natural gas market.
- It has expanded operations globally through subsidiaries in Singapore and the US to pursue international opportunities.
- In addition to its pipeline infrastructure, GAIL also operates in the areas of city gas distribution and exploration and production.
- The company allocates 2% of its annual profits to corporate social responsibility programs focused on communities near its work centers.
minor project on ratio analysis of "......"
This document is a project report submitted by [NAME] to Guru Gobind Singh Indraprastha University in partial fulfillment of the requirements for a Bachelor of Business Administration degree. The report focuses on ratio analysis of a particular industry and includes chapters on the introduction, research methodology, industry overview, company profile, theoretical perspective on ratio analysis, findings and analysis, and conclusions and recommendations. The introduction provides an overview of the study and its objectives, scope, significance and limitations. The research methodology chapter outlines the statement of the research problem, data collection process, presentation tools used, and research tools.
Financial analysis on recession period conducted at mahindra & mahindra tractors
The document discusses financial analysis during a recession period. It provides definitions of key terms like financial analysis, recession, and ratios. It explains that financial ratios can be used to analyze trends, compare performance over time, and assess financial viability, stability, and profitability. However, ratios must be interpreted carefully and in combination to provide meaningful insights. The document also outlines various types of ratios, methods of analysis, and considerations for proper ratio analysis.
Accounting For Management Unit 3
UNIT - III: FINANCIAL ANALYSIS: Analysis and Interpretation of Financial statements
from investor and company point of view- Horizontal Analysis and Vertical Analysis of
Company Financial Statements – Ratios (Conversion of ratios) - Liquidity – Leverage -
Solvency and Profitability ratios -Statement of Changes in Working Capital - Funds from
Operations Funds Flow & Cash Flow statements - Pre packaged Accounting software -
Extensive Business Reports Language (XBRL).
Ratio analysis....
This document discusses various financial statement analysis concepts including ratios, tools, and purposes. It provides definitions and formulas for key ratios used to analyze liquidity (current ratio, quick ratio, cash ratio), profitability (gross profit ratio, net profit ratio, return on capital employed), and capital structure (capital gearing ratio). Ratio analysis involves calculating ratios, comparing them to standards, and interpreting the relationships between financial statement figures to evaluate a company's performance and financial position.
Ratio analysis vijay textiles
This document contains an introduction and outline for a study on the financial performance analysis of a company. The introduction defines key terms like financial statements and financial statement analysis. The objectives of the study are to analyze the company's liquidity, leverage, activity, and profitability ratios over multiple years. The research methodology discusses the descriptive research design, secondary data collection from annual reports, and tools used like ratio analysis, common-size statements, comparative statements, and trend analysis. The document also provides an outline of the table of contents and chapters to be included in the study.
financial statement bharath bag works nizamabad
The document provides information about financial statement analysis. It defines financial statement analysis as the process of evaluating relationships between parts of financial statements to understand a firm's position and performance. It discusses the different types of financial statements and the various users of financial statements, including management, creditors, investors, and government. It also outlines different types of financial analysis, including ratio analysis and comparative statement analysis. Ratio analysis is described as a key tool that establishes relationships between financial metrics to evaluate a firm's liquidity, leverage, activity, and profitability.
Wip
The document appears to be a student's project report on financial ratio analysis of Wipro. It includes an acknowledgment section thanking individuals who supported and guided the project. It also includes a declaration by the student stating that the work is original. The project report includes various chapters that will analyze Wipro's financial ratios to assess the company's performance and financial position. It provides an overview of the objectives and methodology that will be used in the ratio analysis.
Project wipro
1. The document is a student's project report on the financial ratio analysis of Wipro. It includes an acknowledgment section thanking various professors and institutions for their support and guidance.
2. There is a declaration by the student stating that the project is their original work and submitted for their Master's degree program.
3. The project contains a certificate from the student's teacher guide confirming they completed the research project on the given topic under their guidance.
Project Report
The document discusses ratio analysis and provides definitions and classifications of various financial ratios. It begins by explaining that ratio analysis involves establishing and interpreting relationships between financial statement figures. It then classifies ratios into four main categories: liquidity ratios, capital structure ratios, turnover ratios, and profitability ratios. Examples of key ratios are provided within each category, such as current ratio, debt-equity ratio, inventory turnover ratio, and gross profit ratio. The document provides formulas for calculating important ratios and discusses the significance and use of ratio analysis.
financial statement
This document discusses various techniques for analyzing financial statements, including ratio analysis, trend analysis, common size statements, comparative statements, and funds flow analysis. Ratio analysis involves calculating relationships between financial metrics to evaluate aspects like profitability, liquidity, and leverage. Trend analysis examines changes in financial figures over multiple periods. Common size statements express figures as percentages of totals for comparison. Comparative statements place figures from different periods side by side. Funds flow analysis shows sources and uses of funds. The document provides examples of applying these techniques and discusses their significance for understanding a company's financial condition and performance.
Ratios
The document provides background information on Apple Inc.'s founding and history. It was established in 1976 by Steve Jobs, Steve Wozniak and Ronald Wayne to sell the Apple I computer kit. In 2007, Apple Computer Inc. changed its name to Apple Inc. The document also discusses research methodology, objectives, limitations and definitions of ratio analysis as it relates to analyzing financial statements. Ratios simplify and summarize accounting figures to assess a company's performance, financial position, and efficiency.
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Management Accounting - FS Analysis & Interpretation
Management Accounting - FS Analysis & Interpretation
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Financial analysis on recession period conducted at mahindra & mahindra tractors
Financial analysis on recession period conducted at mahindra & mahindra tractors
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Profitability ratios
financial management - financial accounting - management accounting - analysis and interpretation of financial statements
Market test ratios
financial accounting - management accounting - financial management - analysis and interpretation of financial statement
Management accounting introduction
Accounting has existed for centuries and developed over time. Management accounting evolved to provide accounting information tailored to management's needs for decision making, planning, and control. It utilizes techniques like budgeting and standard costing. While valuable for management, management accounting relies on other accounting systems and human judgment, so it has limitations. Overall, it aims to improve organizational efficiency and profitability through informed managerial actions.
Financial statements
This document provides an overview of key concepts related to financial statements. It defines financial statements as organized collections of financial data according to accounting procedures. The two main financial statements are the income statement (also called the profit and loss account) and the balance sheet. The income statement shows revenues and expenses over a period of time, while the balance sheet presents the assets, liabilities, and capital of a business at a point in time. The document also discusses concepts like different types of profits, classification of assets and liabilities, and the nature and purpose of financial statements.
Financial ratios
financial accounting- management accounting - financial management - analysis and interpretation of financial statements - ratio anaysis
Comparative statements
financial accounting - management accounting - financial management - analysis and interpretation of financial statements
Analysis
analysis and interpretation of financial statements - financial management - management accounting - financial accounting
Activity ratios
This document discusses various activity and efficiency ratios used to measure the operational performance of a business. It defines stock turnover ratio, debtors turnover ratio, creditors turnover ratio, and working capital turnover ratio. For stock turnover ratio, it provides the calculation and explains that a higher ratio indicates more efficient inventory management. It also defines inventory conversion period and average collection period as metrics related to stock and debtors turnover ratios.
Swift
SWIFT is a worldwide cooperative owned by its member financial institutions that provides secure financial messaging services. It has over 10,000 member institutions in more than 200 countries. SWIFT allows banks and other financial organizations to communicate transaction information securely through a standardized system of codes. It provides reliable facilities for the exchange of financial messages globally and contributes to greater automation of financial transactions between members.
Recent changes in ifm
The document discusses recent changes in international financial markets over the past few decades. It notes the liberalization and deregulation of cross-border financial transactions, leading to integration and globalization of previously separate markets. New financial instruments and the rise of derivatives markets have increased complexity and speculation. While greater access to capital has benefits, it has also increased risks and volatility in markets.
Purchasing power parity theory
The document discusses the Purchasing Power Parity (PPP) theory, which states that exchange rates between currencies are determined by their relative purchasing power. It explains that under PPP, exchange rates adjust to changes in inflation so that the same goods cost the same in each country when prices are converted to a common currency. The document outlines the absolute and relative versions of PPP theory and notes some limitations, such as differences in goods baskets between countries. An example is provided to demonstrate how exchange rates adjust proportionally according to changes in domestic and foreign inflation rates under relative PPP.
Portfolio theory
This document discusses portfolio theory, which argues that exchange rates are determined by portfolio decisions of all investors between domestic and foreign assets. It states that exchange rates are influenced more by capital flows than trade flows, and rejects the idea that interest-bearing securities can be perfectly substituted internationally. Any changes in economic conditions of a country will directly impact demand and supply of domestic and foreign bonds, and in turn influence the exchange rate.
Open economy identity
This document discusses open versus closed economies. An open economy is one where exports and imports make up a major share of GDP and there are few trade restrictions. A closed economy has limited international trade. As exports increase in an open economy, national income and employment also increase due to multiplier effects. However, the size of the multiplier depends on factors like marginal propensity to save and import. The national income identity for an open economy accounts for exports, imports, domestic investment and foreign investment.
Macro economic indicattors
The document discusses macroeconomic indicators that influence exchange rates, including inflation rates, interest rates, recessions, government debt, current accounts, terms of trade, and political stability. It notes that exchange rates are a key indicator of a country's economic health and are impacted by factors like inflation differentials between countries, interest rates, and trade balances. The document also provides an overview of open economy identities and multipliers.
International fisher effect
This document discusses the international Fisher effect and interest rate parity. It explains that the Fisher effect postulates a relationship between nominal interest rates and real interest rates adjusted for inflation. According to the Fisher effect, high inflation leads to high nominal interest rates. The document also discusses how interest rate parity argues that identical securities should have the same price when quoted in a common currency, so interest rate differentials between countries tend to be offset by forward exchange rate premiums or discounts.
International financial markets
This document discusses the financial system and foreign exchange markets. It defines a financial system as a mechanism connecting savers and investors to facilitate lending and borrowing. The foreign exchange market allows the exchange of one currency for another and operates around the clock globally. There are five main participants in foreign exchange markets: customers, commercial banks, other financial institutions, brokers, and central banks. Central banks play a major regulatory role in foreign exchange markets and intervene to maintain currency stability.
INTERNATIONAL FINANCIAL MANAGEMENT INTRODUCTION
This document discusses the role and responsibilities of an international financial manager. It begins with an introduction to concepts like globalization and the rise of multinational corporations. It then defines international financial management as managing the financial functions of a business's international operations. The key responsibilities of an international financial manager include:
1) Making investment, financing, and dividend decisions while considering additional factors like exchange rates, inflation risks, and tax rates in different countries.
2) Coordinating the financial activities of a multinational corporation's subsidiaries across various countries.
3) Estimating and minimizing various risks associated with international operations like exchange rate risk, political risk, and interest rate risk.
Foreign exchange rates concepts
The document discusses several concepts related to foreign exchange rates:
1. Foreign exchange rates refer to the rate at which one currency is converted to another, or the price of one currency expressed in terms of another. There are two main markets - exchange traded and over-the-counter.
2. In over-the-counter markets, rates are indicative and bankers quote two rates: bid (buy) and ask (sell) rates. The difference between these rates generates profit.
3. Effective exchange rates measure the average value of a currency relative to multiple currencies, using weights based on trade significance. Comparing effective exchange rate indices shows real changes in a home currency's value.
4. Currency
Exchnage rate determination
This document discusses exchange rate determination. It defines exchange rates as the price of one currency in terms of another. Exchange rates are determined by the forces of supply and demand in foreign exchange markets where currencies are bought and sold. The equilibrium exchange rate is the rate at which demand and supply for foreign currencies are equal. Demand for foreign currency arises from payments to foreign countries for imports and investments. Supply comes from exports, investments, and other receipts from abroad. Several factors can influence exchange rates, including relative inflation rates, interest rates, income levels, government controls, market expectations, speculation, and political/economic conditions.
Convertibility
This document discusses the concept of currency convertibility. It defines convertibility as the ability to freely exchange a country's domestic currency for foreign currencies at market-determined exchange rates, without restrictions. It outlines the benefits of convertibility, such as facilitating international trade and capital flows. However, it also notes potential risks like currency volatility and capital flight if a currency is not properly managed after becoming convertible. The document then provides context on India's moves towards partial and eventual full convertibility of the rupee since independence.
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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5 Tips for Creating Standard Financial Reports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
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Seminar: Gender Board Diversity through Ownership Networks
Seminar on gender diversity spillovers through ownership networks at FAME|GRAPE. Presenting novel research. Studies in economics and management using econometrics methods.
Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria -...
Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria -...Godwin Emmanuel Oyedokun MBA MSc PhD FCA FCTI FCNA CFE FFAR
Lecture slide titled Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria - Prof Oyedokun.pptxRecently uploaded (20)
Independent Study - College of Wooster Research (2023-2024)
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BONKMILLON Unleashes Its Bonkers Potential on Solana.pdf
BONKMILLON Unleashes Its Bonkers Potential on Solana.pdf
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when will pi network coin be available on crypto exchange.
Seminar: Gender Board Diversity through Ownership Networks
Seminar: Gender Board Diversity through Ownership Networks
Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria -...
Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria -...
Ratio analysis
- 1. Dr. Mohamed Kutty Kakkakunnan Associate Professor P G Dept. of Commerce N A M College Kallikkandy Kannur – Kerala - India
- 2. RATIO ANALYSIS A tool used for analysis and interpretation Refers to the analysis of financial statements with the help of accounting ratios Ratio is a mathematical relationship between two related items expressed in quantitative terms Shows the quantitative relationship Accounting ratios are the expression of quantitative relationship between two accounting variables or items or groups items contained in financial statements Ratio analysis refers to the process of computing, determining and presenting the relationship of items or group of items of financial statements
- 3. “the quantitative relationship between two or more items of the financial statements connected with each other’ Ratios (quantitative relationship) can be expressed in any of the three ways:- 1. In proportions – in this form the amounts of the two terms are being expressed in a common denominator. Thus expression will be 2:1 or 1:2 etc 2. In rates or times or coefficients: in this form a quotient is obtained by dividing one item by another. When ratios are expressed in this way, it also known as “turnover” or “times” 3. In Percentage: in this form, a quotient obtained by dividing one item by another item is multiplied by 100
- 4. Utility or Uses of Ratio Analysis Following are the general utility of ratio analysis 1. Trends in costs, sales, profit and other business related facts can be ascertained and their future events can be forecasted on the basis of the trend 2. Ideal (standard) ratios may constructed and can be used for comparison 3. Can be used a managerial tool for control, especially sales, costs etc 4. Can be used for measuring and evaluating performance efficiencies of differ departments, persons and divisions. 5. Helps to take important decisions on investment on the basis of profitability
- 5. Advantages of Ratio Analysis 1. Simplifies comprehensive financial statements. Ratios tell whole story of the financial position, profitability and changes 2. Facilitates inter-firm comparison (absolute figures – uniform) 3. Makes intra-firm comparison more meaningful 4. Helpful in ascertaining operational efficiencies 5. Helpful in forecasting and planning 6. Helpful in ascertaining the weak spots of the business 7. Very helpful in performance analysis and appraisal 8. Helps in discharging various managerial functions efficiently and effectively.
- 6. Limitations of Ratio Analysis 1. Limited use of single ratios. A single ratio, usually will not convey much meaning. To make better interpretations, a number of ration have to be calculated 2. Lack of adequate standards (ideal) for comparison 3. Inherent limitations of accounting 4. Change of accounting policies, methods etc 5. Window-dressing 6. Personal bias 7. Price level changes 8. Ratios are not substitutes for financial statements. Only tools
- 7. Procedure (stages) for ratio analysis 1. Arrangement of data 2. Classification and calculation of ratios 3. Interpretation of calculated ratios 4. Projection through ratios Arrangement Of Data The items in the financial statements are to be arranged in vertical or statement form so as to enable calculation ratios easy
- 8. Classification and calculation of ratios and their interpretation Rearrangement of the data according to some common characteristic features Broadly classified on the basis of – I. Statements II. Users III. Relative importance IV. Accounting significance V. Nature VI. Purpose or function
- 9. 1. On the basis of statement Balance sheet ratios / financial ratios Profit /loss account or income statement ratios Inter-statement ratios 1. Liquidity ratios 2. Current ratio 3. Stock ratio 4. Proprietary ratio 5. Capital gearing ratio Gross profit ratio Expenses ratio Net profit ratio Profit cover interest and dividend 1. Return on capital employed 2. Return on shareholders fund 3. Stock turn over 4. Debtors turn over 5. Creditors turn over 6. Working capital turnover 7. Current asset turnover 8. Total capital turnover 9. Total turnover / total capital turnover 10. Fixed asset turnover
- 10. ON THE BASIS OF THE USERS Management 1. Operating ratios 2. Return on capital employed 3. Stock turnover ratio 4. Debtors turnover ratio 5. Solvency ratios Share holders 1. Return on shareholders fund 2. Capital gearing ratio 3. Dividend cover 4. Yield rate 5. Proprietary ratio 6. Dividend rate 7. Assets cover of share Creditors 1. Current ratio 2. Solvency ratio 3. Creditors turnover 4. Fixed asset ratio 5. Assets cover 6. Interest coverage ratio
- 11. Classification by Purpose or Function or Test I. Liquidity ratios II. Solvency ratios III. Profitability ratios IV. Activity ratios V. Market-test ratios Classification is exhaustive. Classification is difficult. Different ratios may belong to the same category Financial Ratios