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Financial Statement Analysis

In: Evaluating Corporate Financial Performance

Author

Listed:
  • Jacek Welc

    (SRH Berlin University of Applied Sciences
    Wroclaw University of Economics)

Abstract

A primary approach to evaluating and comparing financial performance of enterprises is a ratio analysisRatio analysis, which deals with a set of metrics that are typically computed on the basis of inputs extracted from primary financial statements (discussed in Chapter 1 ) and notes to them (discussed in Chapter 2 ). As will be demonstrated in the following sections, most of those accounting ratios are calculated in a very simple way, as a quotient of just two numbers.

Suggested Citation

  • Jacek Welc, 2022. "Financial Statement Analysis," Springer Books, in: Evaluating Corporate Financial Performance, chapter 0, pages 131-212, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-97582-1_3
    DOI: 10.1007/978-3-030-97582-1_3
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