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Financial Statement Analysis Chapter 9 Profitability Bonsón, E., Cortijo, V., Flores, F.    Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0
Index ,[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object]
Return on assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Return on assets,  components ,[object Object],[object Object],[object Object],[object Object],[object Object]
Added value ,[object Object],[object Object],[object Object]
Added value + Revenue + Other income + Work performed by entity and capitalised - Raw materials and consumables used -  Other  expense,  by nature Added value, generation
Added value Employee benefits expense Finance costs Income tax expense, continuing operations Dividends Self-financing (reserves, depreciation and impairment) Added value, distribution
Added value
Return on assets,  components ,[object Object],[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object]
Return on equity ,[object Object],[object Object],[object Object],[object Object]
Cost of debt ,[object Object],[object Object],[object Object],[object Object]
Index ,[object Object],[object Object],[object Object],[object Object]
Financial leverage ,[object Object]
Financial leverage ,[object Object],[object Object]
Financial leverage ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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FSA Chapter 9

  • 1. Financial Statement Analysis Chapter 9 Profitability Bonsón, E., Cortijo, V., Flores, F.   Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10. Added value + Revenue + Other income + Work performed by entity and capitalised - Raw materials and consumables used - Other expense, by nature Added value, generation
  • 11. Added value Employee benefits expense Finance costs Income tax expense, continuing operations Dividends Self-financing (reserves, depreciation and impairment) Added value, distribution
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.