Skip to main content

Chapter Summary

Section 17.1: Need and Purpose​

  • Why analysis is needed
  • Purpose of analysis
  • Users of analysis

Section 17.2: Comparative Statements​

  • Multiple periods
  • Changes and trends
  • Period-to-period comparison

Section 17.3: Common-Size Statements​

  • Percentage format
  • Size-independent comparison
  • Structure analysis

Section 17.4: Financial Ratios​

  • Liquidity, profitability, efficiency, leverage
  • Calculation and interpretation
  • Use in analysis

Section 17.5: Return on Assets​

  • ROA calculation
  • Interpretation
  • DuPont analysis

Section 17.6: Other Measures​

  • Advanced measures
  • Market ratios
  • When to use

Section 17.7: Luxembourg Benchmarks​

  • Industry benchmarks
  • SME benchmarks
  • Sources

Section 17.8: SME Indicators​

  • Key indicators
  • Typical values
  • Industry-specific