Financial statements and ratios
Taught by Robert Cook · AI tutor support included
You’ll learn how to analyse Tendra Tents’ financial statements and use percentage changes and ratio calculations to assess performance before your exam.
This lesson is part of a paid course
Buy the course to unlock every video lesson and the AI Tutor, plus mock exams with feedback on CIMA courses.
Already bought? Sign in
Ask the AI tutor anything about this lesson
It knows every lesson in the course — explanations, clarifications, practice questions.
In this lesson
- 0:00 Financial Statement Analysis Introduction
- 1:11 Analysing Profit And Loss Performance
- 5:37 Assessing Financial Position And Solvency
- 10:13 Profitability Ratios And Product Mix
- 12:37 Liquidity And Working Capital Ratios
- 13:41 Receivables Days And Credit Control
- 17:07 Exam Takeaways For Tendra Tents
About this lesson
The lesson covers the statement of profit or loss, statement of financial position, profitability, liquidity, efficiency and gearing ratios, with calculations for inventory days, receivables days, payables days, the working capital cycle, interest cover and return on capital employed. You’ll also learn how to interpret key exam issues, including product and sales mix, inventory valuation and net realisable value, receivables management, funding capacity and distribution costs. The analysis is linked to Financial Reporting Core activities and case study requirements, helping you apply the figures to questions about growth, working capital, profitability and financial decision-making.
Duration: 19m
Transcript
Every lesson comes with a full searchable transcript - included with the course.
Get the Operational Case Study course
All 65 video lessons, online mock exams and Core Activity Mini-mocks with feedback on every task, an AI Tutor in every lesson and lifetime access.
Already bought? Sign in