Financial Reporting Statements and Analysis Module 5 FRSA

Financial Reporting, Statements and Analysis Module 5 FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Module 5 – Financial Statements Analysis • Learning Outcome • Able to analyze financial statements of the company • Content • Analysis of Statement of P&L and Balance Sheet • Common size • Trend and • Comparative statements. FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis • Comparative Statement of P&L Analysis Comparative Statement of P&L of ……. Ltd Particulars PY CY Increase/Decrease Actual % Sales Less: Cost of Goods Sold Gross Profit Less: Employee Benefit Expenses Administration Expenses Depreciation and Amortization Other Selling Expenses Distribution Expenses Finance Cost PBT FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis • Common Size Statement Analysis Common Size Statement of P&L of …. . Ltd Particulars PY Sales CY Common Size PY CY 100 Less: Cost of Goods Sold Gross Profit Less: Employee Benefit Expenses Administration Expenses Depreciation and Amortization Other Selling Expenses Distribution Expenses Finance Cost PBT FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis • Trend Ratio Analysis Trend Ratio Statement of P&L of …. . Ltd Particulars Sales Less: Cost of Goods Sold Gross Profit Less: Employee Benefit Expenses Administration Expenses Depreciation and Amortization Other Selling Expenses Distribution Expenses Finance Cost PBT FRSA – Module 5 – 2019‐ 20 PY CY Trend Ratios PY CY 100 100 100 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Profit and Loss Statement Analysis FRSA – Module 5 – 2019‐ 20 SV/GS/PSR/SKK

• Balance Sheet Analysis • Comparative Balance Sheet Analysis Comparative B/S of Liabilities Share Capital Reserves and Surplus Non ‐ Current Liability 10% Debentures Current Liability Total Assets Non ‐ Current Asset Tangible Asset Intangible Asset Investments Current Assets Cash and Bank Debtors Stock Total PY Ltd CY Increase/Decrease Actual %

• Balance Sheet Analysis • Common Size Balance Sheet Analysis Comparative B/S of Liabilities PY Ltd CY Common Size PY CY Share Capital Reserves and Surplus Non ‐ Current Liability 10% Debentures Current Liability Total Assets 100 Total 100 Non ‐ Current Asset Tangible Asset Intangible Asset Investments Current Assets Cash and Bank Debtors Stock

• Balance Sheet Analysis • Trend Ratio Balance Sheet Analysis Comparative B/S of Liabilities Share Capital Reserves and Surplus Non ‐ Current Liability 10% Debentures Current Liability Total Assets Non ‐ Current Asset Tangible Asset Intangible Asset Investments Current Assets Cash and Bank Debtors Stock Total PY Ltd CY Trend Ratios PY CY 100 100 100 100

• Balance Sheet Analysis

• Balance Sheet Analysis

• Balance Sheet Analysis