Can you tell, just from a company’s numbers, whether it is in good financial health or heading toward trouble? That is exactly the skill this programme is built to develop. Financial statements are the foundation companies and investors rely on to make decisions, offering a detailed view of an organisation’s performance and operating capacity.

The course walks participants through the balance sheet, income statement and cash flow statement, pairing each one with the ratios and analysis techniques that bring it to life — so participants leave able to evaluate performance, benchmark against competitors, and make informed, data-driven calls. At the Arab British Fellowship Training Academy, mastering financial statement analysis is treated as a core building block of any solid finance career.

Who Should Attend?

• Financial accountants and finance and accounting managers
• Financial statement analysts
• Students of economics and business administration building their financial literacy
• Anyone who wants to understand how to read and evaluate a company’s financial statements

Knowledge and Benefits

By the end of the programme, participants will be able to:

• Build a solid understanding of the three core financial statements: balance sheet, income statement and cash flow statement
• Apply the main methods and techniques used in financial statement analysis
• Evaluate a company’s performance using key financial indicators
• Prepare financial reports grounded in real analysis
• Use financial statement analysis to support strategic decision-making

• Financial Statements and the Regulatory Framework

  • Definition of financial statements and their importance
  • Components of financial statements: balance sheet, income statement, cash flow statement
  • Legal framework and accounting standards such as IFRS and GAAP

• The Balance Sheet and Liquidity Analysis

  • Asset, liability and equity analysis
  • Liquidity ratios: current ratio and quick ratio
  • Evaluating the financial strength of a company through the balance sheet

• The Income Statement and Profitability Analysis

  • Understanding revenues and expenses
  • Profitability ratios: gross, operating and net profit margin, return on assets (ROA) and return on equity (ROE)
  • Evaluating company performance through the income statement

• The Cash Flow Statement and Operational Efficiency

  • The difference between earnings and cash
  • Analysis of operating, investing and financing cash flows
  • Activity ratios: asset turnover and inventory turnover
  • The importance of cash flow in assessing a company’s sustainability

• Leverage, Solvency and Overall Company Valuation

  • Leverage ratios: debt-to-equity ratio
  • Reading leverage alongside liquidity and profitability for a fuller picture
  • Pulling the analysis together to form an overall view of company value