Financial statements are fundamental pillars that support business decisions for companies and investors. They provide a comprehensive picture of an organization’s financial performance and operational ability. 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 involves studying the balance sheet, income statement, and cash flow statement, each offering essential information about assets, liabilities, and revenues. By using financial analysis techniques such as ratio analysis, analysts can evaluate company performance, compare results with competitors in the sector, and make data-driven decisions.

Who Should Attend?

• Financial accountants.
• Financial data analysts.
• Financial and accounting managers.
• Students in economics and business administration faculties.
• Anyone interested in understanding how to analyze and evaluate financial statements.

Knowledge and Benefits:

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

• Gain a deep understanding of the main financial statements: the balance sheet, income statement, and cash flow statement.
• Learn methods and techniques for analyzing financial statements.
• Evaluate company performance through financial indicators.
• Develop skills in preparing financial reports based on analysis.
• Understand the importance of financial statement analysis in making strategic decisions.

• Introduction to Financial Statement Analysis

  • Definition of financial statements:
    • Importance of financial statements in business.
    • Key components of financial statements.
  • Essential components:
    • Balance sheet: assets, liabilities, and equity.
    • Income statement: revenues, expenses, profits, and losses.
    • Cash flow statement: operating, investing, and financing activities.
  • Types of analysis:
    • Vertical analysis.
    • Horizontal analysis.
    • The importance of financial statement analysis in making financial and strategic decisions.
  • Legal frameworks and accounting standards like IFRS and GAAP.

• Vertical and Horizontal Analysis

  • Vertical analysis:
    • Definition of vertical analysis.
    • Use of ratios (comparison with total items).
  • Horizontal analysis:
    • Comparing financial statements over multiple periods.
    • Interpreting changes in financial performance.
  • The role of vertical and horizontal analysis in understanding a company’s performance over time.

• Ratio Analysis

  • Types of financial ratios:
    • Liquidity ratios (current ratio, quick ratio).
    • Profitability ratios (return on assets, return on equity).
    • Activity ratios (receivables turnover, inventory turnover).
    • Leverage ratios (debt to equity ratio).
  • How financial ratios contribute to evaluating a company’s financial position.
  • The role of financial ratios in making financial decisions based on analysis.

• Cash Flow Analysis

  • Definition of the cash flow statement and its importance in financial analysis.
  • Types of activities in cash flows:
    • Operating activities.
    • Investing activities.
    • Financing activities.
  • The role of cash flow in assessing liquidity and a company’s ability to meet obligations.
  • Analyzing cash flows and linking them with company performance.

• Advanced Analysis and Financial Decision Making

  • Advanced analysis:
    • Tools and techniques for advanced financial statement analysis.
    • Consolidated figures analysis.
    • Statistical methods for analysis.
  • Financial decision making:
    • How to use financial analysis results in making investment decisions.
    • Developing growth strategies for companies based on financial analysis.
  • The role of financial analysis in improving business strategies and growth at the institutional level.

• Using Artificial Intelligence in Financial Data Analysis

  • Machine learning for analyzing big data.
  • Artificial intelligence applications in classifying and analyzing financial data.
  • Analyzing financial patterns and trends using AI tools.

• Financial Statement Analysis Using AI Tools

  • AI tools for automated financial statement analysis.
  • AI in improving financial ratio assessments and uncovering hidden financial patterns.
  • Using algorithms to identify financial risks and predict financial crises.