Financial Analysis Techniques

CFA Level I Financial Reporting & Analysis · 3:39

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Lyrics

[Verse 1]
When you open up those statements, numbers everywhere you see
Activity and liquidity, they tell a company's story
Inventory turnover spinning, receivables collecting fast
Current ratio shows the present, quick ratio built to last

[Chorus]
A-L-S-P-V, ratios help you see
Activity, Liquidity, Solvency
Profitability, Valuation key
Financial analysis sets you free
Common size and DuPont too
Cross-sectional, time-series view
Pro-forma forecasts coming through
Analysis techniques for me and you

[Verse 2]
Debt to equity shows the leverage, times interest earned
Solvency ratios tell us if those payments can be turned
ROE and ROA measure profits, margins show efficiency
Valuation multiples help us see what fair price ought to be

[Chorus]
A-L-S-P-V, ratios help you see
Activity, Liquidity, Solvency
Profitability, Valuation key
Financial analysis sets you free
Common size and DuPont too
Cross-sectional, time-series view
Pro-forma forecasts coming through
Analysis techniques for me and you

[Bridge]
DuPont breaks it down in parts
Three or five to see the heart
ROE equals margin times turnover times equity multiplier
Common size makes percentages, vertical shows structure clear
Horizontal tracks the changes year by year by year

[Verse 3]
Cross-sectional compares companies within the same industry
Time-series shows the trends across the years historically
Pro-forma statements forecast future, what the numbers might become
Segment reporting breaks it down till analysis is done

[Chorus]
A-L-S-P-V, ratios help you see
Activity, Liquidity, Solvency
Profitability, Valuation key
Financial analysis sets you free
Common size and DuPont too
Cross-sectional, time-series view
Pro-forma forecasts coming through
Analysis techniques for me and you

[Outro]
From the balance sheet to income statement
Cash flow tells the tale
Financial analysis techniques
Will help your studies never fail

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