Financial Statements Analysis

Levon GyozalyanDiana Melkumyan

Lilit MovsisyanMariam PetrosyanMarina Sedrakyan

Areg Vardanyan

2

Statement of Profit or Loss and Other Comprehensive Income

3

Statement of Financial Position

4

Statement of Cash Flows

5

1. Activity RatiosInventory Turnover Ratio

Days of Inventory on Hand (DOH)

6

1. Activity RatiosReceivables turnover

Days of sales outstanding (DSO)

7

1. Activity RatiosPayables turnover

Number of days of payables

8

1. Activity RatiosWorking Capital Turnover

Fixed Asset Turnover

Total Asset Turnover

9

2. Liquidity RatiosCurrent Ratio

Quick Ratio

Cash Ratio

10

2. Liquidity RatiosDefensive Interval Ratio

Cash Conversion Cycle

11

3. Solvency RatiosDebt Ratios:

Debt-to-Assets

Debt-to-Capital

12

3. Solvency RatiosDebt Ratios:

Debt-to-Equity

Financial Leverage Ratio

13

3. Solvency RatiosCoverage Ratios:

Interest Coverage Ratio

Fixed Charge Coverage Ratio

14

3. Profitability RatiosReturn on Sales:

Gross Profit Margin

Operating Profit Margin

15

3. Profitability RatiosReturn on Sales:Pretax Margin

Net Profit Margin

16

3. Profitability RatiosReturn on Investment:

Operating ROA

ROA

Return on Total Capital

17

3. Profitability RatiosReturn on Investment:

ROE

Return on Common Equity

18

5. DuPont

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