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  • Financial Statement Analysis: Dr. Chanchal Chatterjee

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    Sagnik Sharangi
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    The document provides an overview of key financial statement analysis concepts including: 1) It shows an example income statement and calculation of profit after tax from revenues, expenses, depreciation, interest, and tax amounts. 2) It outlines the typical components of assets and liabilities that are presented on a company's balance sheet including current/non-current classifications. 3) It provides a high-level diagram of the inputs a company uses from suppliers that are transformed through its operations into outputs in the form of finished products for customers.

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    FINANCIAL STATEMENTS

    Original Title

    Financial Statements

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    The document provides an overview of key financial statement analysis concepts including: 1) It shows an example income statement and calculation of profit after tax from revenues, expenses, depreciation, interest, and tax amounts. 2) It outlines the typical components of assets and liabilities that are presented on a company's balance sheet including current/non-current classifications. 3) It provides a high-level diagram of the inputs a company uses from suppliers that are transformed through its operations into outputs in the form of finished products for customers.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as ppt, pdf, or txt
    9 views6 pages

    Financial Statement Analysis: Dr. Chanchal Chatterjee

    Uploaded by

    Sagnik Sharangi
    The document provides an overview of key financial statement analysis concepts including: 1) It shows an example income statement and calculation of profit after tax from revenues, expenses, depreciation, interest, and tax amounts. 2) It outlines the typical components of assets and liabilities that are presented on a company's balance sheet including current/non-current classifications. 3) It provides a high-level diagram of the inputs a company uses from suppliers that are transformed through its operations into outputs in the form of finished products for customers.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as ppt, pdf, or txt
    of 6

    Financial Statement Analysis

    Dr. Chanchal Chatterjee


    Financial Approach to Business

    20 + 30 = 50
    E + D = Assets = 150 Revenue
    F C
    @ 10% 120 All 80%
    ------------------- Costs
    30 20 30 EBDIT
    Interest 3
    27
    Depr. 4.5
    22.5
    Tax 30% 6.75
    35.75 15.75 PAT
    COMPANY

    Assets Liabilities

    Fixed/non-current Current Current Long Term / non-current

    Land
    Cash Creditors
    Building
    Raw Material Bank overdraft
    Plant Share Capital
    Sundry debtors Provisions
    Machinery Loans
    Loans
    Transport
    etc.

    Capital Capital
    budgeting Working Capital decisions structuring
    decisions decisions
    Hindustan Unilever Ltd.

    Assets Liabilities

    Fixed Current Current Long Term

    Gross Block Inventories


    Less; Depreciation Sundry Debtors
    Current Liabilities Share Holders Fund
    Net Block Cash & Bank Balance Loan Fund
    Provisions
    Capital Work in Progress Other Current Assets
    Investment Loans & Advances

    Capital
    Asset structure
    Working Capital Management
    Creating Decision
    COMPANY
    Supplier

    INPUT OUTPUT
    Physical Monetary Human Systems Information
    Assets Assets Assets Procedures Systems

    Customer
    VALUE ADDITION BY THE COMPANY
    Supplier

    Cost of Sell Price of


    Bought out Physical Monetary Human Systems Information Finished
    Items Assets Assets Assets Procedures Systems Products

    Processing/
    Finishing
    Customer

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