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FSA Chapter 7

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Francisco Flores
Francisco Flores
Wirtschaft & FinanzenBusiness
1 von 18
Financial Statement Analysis Chapter 7 Liquidity Bonsón, E., Cortijo, V., Flores, F.   Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object]
Short-term debt to be satisfied Operating Working Capital and Operating cycle Cash flow and Liquidity reserves Trade and other payables Current tax liabilities Current liabilities (operating) Current provisions for employee benefits Other short-period provisions Other current financial liabilities Other current non-financial liabilities Liabilities included in disposal groups classified as held for sale Current liabilities (non-operating)
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Cash flow analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The special case of EBITDA
The special case of EBITDA EBITDA (cash approach)
Liquidity reserves ,[object Object],Investment property Other non-current financial assets Non-current assets classified as held for sale Other current financial assets Liquidity reserves
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Operating working capital analysis ,[object Object],[object Object],+ Inventories + Trade and other receivables - Trade and other payables - Current tax liabilities Operating Working Capital
Operating working capital analysis ,[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Coverage ratios ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object],[object Object]
Operating cycle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Operating cycle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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FSA Chapter 7

  • 1. Financial Statement Analysis Chapter 7 Liquidity BonsĂłn, E., Cortijo, V., Flores, F.   Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0
  • 2.
  • 3.
  • 4.
  • 5. Short-term debt to be satisfied Operating Working Capital and Operating cycle Cash flow and Liquidity reserves Trade and other payables Current tax liabilities Current liabilities (operating) Current provisions for employee benefits Other short-period provisions Other current financial liabilities Other current non-financial liabilities Liabilities included in disposal groups classified as held for sale Current liabilities (non-operating)
  • 6.
  • 7.
  • 8. The special case of EBITDA
  • 9. The special case of EBITDA EBITDA (cash approach)
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.