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Lesson 21

Financial statements and ratios

Louise Setton

Taught by Louise Setton · AI tutor support included

You’ll learn how to analyse financial statements using Wood Break and Van Park, focusing on revenue, margins, costs, cash, gearing, liquidity and interest cover.

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In this lesson

  1. 0:00 Introduction to financial analysis
  2. 1:11 Profit and loss analysis
  3. 11:48 Finance costs and dividend policy
  4. 15:37 Statement of financial position
  5. 23:54 Gearing, funding and covenants
  6. 27:49 Payables and contract liabilities
  7. 30:22 Van Park benchmarking
  8. 33:42 Ratio calculations and exam application
  9. 36:30 Interpreting financial ratios
  10. 42:36 Comparing ratios with Van Park

About this lesson

The lesson explains how to calculate and interpret key ratios, assess business-model differences when benchmarking, and avoid misleading conclusions from figures such as the current ratio and payables days. You’ll also learn how to apply this analysis in the CIMA case study exam when evaluating performance, funding and investment decisions.

Duration: 47m

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