• Interpret core financial statements to extract meaningful business insights.
• Apply ratio analysis to assess liquidity, solvency, and profitability.
• Evaluate revenue recognition and expense classification impacts.
• Perform asset valuation using fair value and depreciation methods.
• Analyze cash flows and apply free cash flow calculations in decision-making.

• Financial Analysts
• Corporate/Strategic Planning Staff
• Financial Accountants
• Management Accountants / Controllers

Module 1: Overview of Financial Statements

• Understanding Balance Sheet, Income Statement, Cash Flow Statement
• Significance and Interconnection of Financial Statements

Module 2: Key Financial Ratios

• Liquidity Ratios: Current Ratio, Quick Ratio
• Solvency Ratios: Debt to Equity, Debt Ratio

Module 3: Income Statement Components

• Revenue Recognition Principles
• Profit Analysis: Gross, Operating, Net

Module 4: Expense Recognition and Profitability Ratios

• Types of Expenses
• Calculating and Interpreting Profit Margins

Module 5: Balance Sheet Components

• Asset Classification: Current vs. Non-Current
• Liabilities: Short-term vs. Long-term

Module 6: Asset Valuation Techniques

• Depreciation and Amortization
• Fair Value vs. Historical Cost

Module 7: Cash Flow Statement Analysis

• Operating, Investing, Financing Activities
• Direct vs. Indirect Cash Flow Methods

Module 8: Free Cash Flow Calculation

• Operational Cash Flow minus Capital Expenditures
• Cash Flow Ratio Analysis

Module 9: DuPont Analysis and Earnings Quality

• Decomposing Return on Equity
• Evaluating Earnings Sustainability

Module 10: Real-World Applications and Case Studies

• Financial Analysis in Investment Decisions
• Interpreting Reports from Actual Companies

The course combines various teaching methods, including instructor-led presentations, group discussions, case study analyses, and assessments through quizzes and a final exam to engage participants and ensure they understand and retain the material.