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A Practical Approach to Financial Statement Analysis

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Credit Management Association
Credit Management Association
Wirtschaft & FinanzenTechnologie
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A Practical Approach to Financial Statement Analysis* presented to CMA Business Credit Services Western Region Credit Conference October 6, 2006 presented by Kathleen Tomlin, CCE Central Concrete Supply Co., Inc. & Central Precast Concrete US Concrete Companies *Pocket protector and eyeshade not included
Where do I start? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Definitions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting Watchdogs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Balance Sheet ,[object Object],[object Object],[object Object]
Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other A ss ets ,[object Object],[object Object],[object Object],[object Object],[object Object]
Liabilities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Net Worth ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accruals ,[object Object],[object Object]
Depreciation ,[object Object],[object Object],[object Object],[object Object]
Income Statement ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Statement of Cash Flows ,[object Object],[object Object],[object Object],[object Object],[object Object]
Operating Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Investing Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financing Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Trend Analysis ,[object Object],[object Object],[object Object]
Trend Analysis (cont) ,[object Object],[object Object],[object Object]
What are creditors looking for??? ,[object Object],[object Object],[object Object],[object Object]
Types of Ratios ,[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Ratios-Leverage ,[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Ratios-Activity ,[object Object],[object Object],[object Object]
Types of Ratios-Profitability ,[object Object],[object Object],[object Object],[object Object]
You can get the answers! ,[object Object],[object Object],[object Object],[object Object]
With just a little work…

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A Practical Approach to Financial Statement Analysis

  • 1. A Practical Approach to Financial Statement Analysis* presented to CMA Business Credit Services Western Region Credit Conference October 6, 2006 presented by Kathleen Tomlin, CCE Central Concrete Supply Co., Inc. & Central Precast Concrete US Concrete Companies *Pocket protector and eyeshade not included
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  • 26. With just a little work…