Financial analysis for non-financial staff Training
- Participants / Prerequisite
Reading a balance sheet, gauging a company by its profit and loss account and assessing their correlation. Assessing the performance (gross margin, operating profit, etc.), analyzing its solvency and its strategy. Producing an analysis of the assets and of the capacity for self-financing.
- Understanding the accounts of a company and knowing how to read a balance sheet: equity, solvency, etc.
- Critique and limitations of the balance sheet.
Presentation, schematic and analytic reading of a closing balance sheet.
- Understanding its level of output.
- What was its consumption.
- Making the connection between the balance sheet and the profit and loss account.
- Critique and limitations of the profit and loss account.
Reading a closing balance sheet. General presentation of the profit and loss account, interpretation of the various results.
- What is the purpose of a financial analysis?
- The value of the financial analysis.
- The profit and loss account and the intermediate management balances.
- Some company performance indicators.
- Interpreting the various balances in the profit and loss account: gross margin, value added, operating profit/loss.
- Analyzing and interpreting ordinary, extraordinary and net profit/loss: how did the profit or loss arise?
- Analysis of profitability.
- The capacity for self-financing.
- The principal key ratios which allow the strengths and weaknesses of the company to be identified quickly.
Training in financial analysis: analysis of the profit and loss account and profitability.
- Financing the company’s needs: equity, borrowed capital, capital financing.
- Operating cycles: to what extent can the company pay its debts in the short term?
- The principal key ratios: solvency, optimization of the WCR and measurement of liquidity.
Analysis of the balance sheet. Role-playing. Exercise in restatements and reclassifications.
- Dynamic analysis of the cash reserves.
- Cash flow statement. Financing table.
- The financial levers.
- The advantages of each source of financing.