Financial Analysis Overview

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Understanding Financial Analysis

An essential guide to the three key financial statements and how they help in business valuation and decision making.

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What Is Financial Analysis?

Financial analysis is the process of evaluating a company's financial statements to make informed decisions regarding investment, business valuation, and financial planning. The analysis focuses on understanding the performance and future potential of the business based on its financial health.

Income Statement

The Income Statement, also known as the Profit and Loss Statement, shows a company’s revenue and expenses during a specific period. It is used to assess a company's profitability, operating efficiency, and cost management.

Balance Sheet

The Balance Sheet provides a snapshot of a company's financial position at a specific point in time, detailing assets, liabilities, and shareholders' equity. It is essential for understanding a company’s net worth and capital structure.

Cash Flow Statement

The Cash Flow Statement tracks the flow of cash in and out of a business, broken down into operating, investing, and financing activities. It is crucial for assessing a company's liquidity and ability to meet its financial obligations.

How These Statements Are Used in Financial Modeling

1. Valuing a Business

Financial models, often built using historical data from these statements, are used to value businesses. Discounted cash flow (DCF) models rely heavily on the cash flow statement and projected income statement data to estimate a company’s present value.

2. Assessing Profitability

By analyzing the Income Statement, investors and analysts can gauge the company’s profitability and performance over time, which is essential for evaluating the sustainability of earnings.

3. Analyzing Financial Health

The Balance Sheet is fundamental for evaluating a company's capital structure, debt levels, and ability to cover short- and long-term liabilities. It gives insight into the company’s financial stability and potential risk.

4. Understanding Liquidity

The Cash Flow Statement highlights the liquidity of a business, showing whether it has enough cash to fund operations, invest in growth, and return capital to shareholders.

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