Financial Statement Analysis

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Question

Why is trend analysis useful in financial statement analysis?

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Answer

It shows multi-period movement relative to a base year.

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Question

What does DuPont decomposition isolate in ROE analysis?

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Answer

Whether ROE changed because of margin, turnover, or leverage.

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Question

How does horizontal analysis differ from vertical analysis?

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Answer

Horizontal measures period-over-period change; vertical shows each line as a percentage of a base.

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Question

Why does collecting accounts receivable usually leave the current ratio unchanged?

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Answer

Current assets change form, but total current assets and liabilities stay the same.

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