Financial statements are a fundamental pillar that supports the decisions of companies and investors in the business world, as they provide a comprehensive picture of the financial performance and operational capacity of any organization. Analyzing and evaluating these statements is a vital process that enables analysts to extract valuable insights into the financial position, identify trends, and uncover opportunities and challenges.

Financial statement analysis includes studying the balance sheet, income statement, and cash flow statement, each of which provides important information about assets, liabilities, and revenues. By using financial analysis techniques, such as financial ratio analysis, analysts can evaluate companies’ performance, compare results with competitors in the sector, and make informed decisions based on data.

Who Should Attend?

• Financial accountants.
• Financial statement analysts.
• Finance and accounting managers.
• Students in the faculties of economics and business administration.
• Anyone who wants to understand how to analyze and evaluate financial statements.

Knowledge and Benefits:

After completing the program, participants will be able to master the following:

• A deep understanding of the main financial statements: balance sheet, income statement, and cash flow statement.
• Methods and techniques of financial statement analysis.
• The ability to evaluate companies' performance through financial indicators.
• Develop skills in preparing financial reports based on analysis.
• The importance of financial statement analysis in strategic decision-making.

• Introduction to Financial Statements
  • Definition of financial statements and their importance.
  • Components of financial statements:
    • Balance sheet.
    • Income statement.
    • Cash flow statement.
  • Legal framework and accounting standards such as IFRS and GAAP
• Balance Sheet
  • Asset, liability and equity analysis.
  • Liquidity ratio: analysis of current and quick liquidity ratio.
  • Evaluating the financial strength of the company through the balance sheet.
• Income Statement
  • Understanding revenues and expenses.
  • Profitability analysis: gross profit, operating profit, and net profit ratio.
  • Evaluating company performance through the income statement.
• Cash Flow Statement
  • Difference between earnings and cash.
  • Analysis of operating, investing, and financing cash flows.
  • The importance of cash flows in assessing the sustainability of the company.
• Financial Ratio Analysis
  • Liquidity tatios: such as current and quick ratio.
  • Profitability ratios: such as profit margin, return on assets, and return on equity.
  • Activity ratios: such as asset turnover and inventory turnover.
  • Leverage ratios: such as debt to equity ratio.