Analysis of financial statements, business – comprehensive documentation for every company

In the business environment and volatile financial data is the critical foundation to help businesses evaluate the performance of operation, control risks and make decisions strategically. However, just considering the numbers on the financial statements is not enough for businesses to capture comprehensive financial situation. This is the time to analyze financial statements become the indispensable tool to help businesses not only look back on business results, but also predict future trends, optimize financial performance.

So how to analysis of financial statements doanh nghiệp một cách hiệu quả? Những phương pháp nào đang được áp dụng phổ biến? Và doanh nghiệp có thể tận dụng công cụ nào để tối ưu hóa quy trình phân tích tài chính? Hãy cùng Lac Viet Computing find out details in this article.

Báo cáo liên quan:

• Báo cáo công nợ khách hàng
• Reported sales revenue
• Hướng dẫn báo cáo chi phí sản xuất

1. Analysis of financial statements, what is?

Analysis of financial statements doanh nghiệp là quá trình thu thập, xử lý và đánh giá dữ liệu tài chính nhằm đo lường hiệu suất tài chính để đưa ra những nhận định về sức khỏe tài chính của doanh nghiệp.

This process uses financial indicators, methods of analysis, tools and support to help businesses assess the profitability, operational efficiency, solvency, the level of risk in business activity.

Phân tích báo cáo tài chính công ty đóng vai trò quan trọng trong việc hỗ trợ các quyết định tài chính, đầu tư, quản lý rủi ro giúp doanh nghiệp:

• Evaluate performance based on financial indicators such as revenue, profit, operating costs.
• Detects potential risks, warning of problems related to cash flow, liquidity, solvency debt.
• Support financial planning, budget efficiency based on real data.
• Improve your ability to raise capital, provide transparency report helps increase trust from investors/banks.

2. Tại sao cần phân tích báo cáo tài chính doanh nghiệp?

2.1 Support financial decisions based on accurate data

Một trong những mục tiêu quan trọng nhất của phân tích báo cáo tài chính doanh nghiệp là giúp ban lãnh đạo có cái nhìn rõ ràng về tình hình tài chính, từ đó đưa ra quyết định tài chính hợp lý.

For example, if a business has net profit margin (Net Profit Margin) dropped for a third consecutive year, the manager should find out the cause from operating costs, cost of goods sold or revenue matters to take measures to adjust timely.

2.2 forecast trends in The financial planning and cash flow efficiency

Analysis of financial statements helps in business:

• Forecast future cash flows, which helps to avoid the shortage of working capital.
• Planning, spending, investment is suitable based on trends, revenues, and expenses.
• Determine the demand for capital mobilization and ensure businesses have enough resources to develop.

For example, a manufacturing business can use cash flow analysis to the past to forecast capital needs in the high season, from which it plans to raise capital or bank loans in a timely manner.

2.3 evaluate performance and detect signs of financial risk

• Businesses can track the gross profit margin, net profit ratio, operating expenses to assess operating efficiency.
• If the ratio of debt to equity (D/E) is too high, businesses risk losing financial balance.
• Trend analysis of financial help detect risks early, to help businesses make timely adjustments in business strategy.

2.4 Support raising capital through financial statements transparent clear

Financial reporting helps clear:

• Investors assess the potential growth of the business, decided to pour capital.
• The bank considers the possibility of repayment, the decision to grant credit with interest matching.
• The partner to assess the reliability of the business, the decision to partner long-term.

For example, a business with ROE (Rate of return on equity) remained stable over 15%, operating cash flows will easily convince investors to pour capital than the business has the cash flow and high debt ratio.

3. Các loại báo cáo tài chính công ty quan trọng cần phân tích

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3.1 balance Sheet – Assessment of the situation of assets, liabilities, equity

The balance sheet shown painting the overall financial of the business at a specific time, consisting of three main parts:

• Property: includes short-term assets (cash, receivables, inventory), long-term assets (machinery, real estate, long-term investment).
• Liabilities: bank loans, debts to pay suppliers, the tax payable.
• Equity: capital contributed by shareholders, retained earnings.

The ratio of debt to total assets (Debt to Total Assets) are important indicators to assess the degree of financial risk. If this ratio is high, businesses are dependent on more debt than equity.

3.2 report business results – analysis of revenue, costs, profits

Report business results reflect the performance of the business during an accounting period, help to assess the ability to generate profits from business operations.

The only important objective needs analysis:

• Net revenue: Total revenue after deduction of discounts discount.
• Gross profit: Reflect production efficiency, business before deducting operating costs.
• Net profit: The net profit after tax, reflecting the profitability reality.
• Net profit margin (Net Profit Margin): the Ratio of net profit on revenue, to help evaluate the effectiveness of business operations.

If the business can increase revenue, but profits fell, to consider factors such as cost of production, operating costs are rising or not.

3.3 reporting cash flow – tracking cash flow in/out, evaluate the possibility of payment

Statements of cash flows shows the cash flows fact come into/go out of business, divided into three categories:

• Cash flows from operating activities: Reflection effect to create cash flow from the main activity.
• Cash flows from investing activities: show the account investment, the purchase of fixed assets.
• Cash flows from financing activities: includes loans, debt repayment, dividend.

Cash flow business operations, big cock, proven business ability to self-funding for activities that do not depend on the loan.

3.4 notes to financial statements – Provides detailed information about the item financial

Notes to financial statements are an important part in the system of financial reporting of the business, help to explain in detail the financial indicators presented in the balance sheet accounting and reporting business results, statements of cash flows.

Notes to financial statements not only is the additional description, which is also important tools to help investors and businesses together stakeholders to better understand the financial situation of reality.

• Businesses need to ensure transparency, provide detailed information about the item finances to help the process of financial analysis more accurate.
• Investors/financial managers should use notes to financial statements to assess risks, detect trends to make financial decisions accordingly.
• Technology AI and BI helps automate analysis notes to financial statements, improving accuracy, saving time data processing.

Understanding and exploiting notes to financial statements will help businesses optimize financial strategies, enhance performance, strengthen financial transparency in the market.

4. Các phương pháp phân tích báo cáo tài chính doanh nghiệp

Phân tích báo cáo tài chính công ty là một bước quan trọng giúp doanh nghiệp hiểu rõ tình hình tài chính, tối ưu hóa dòng tiền, đánh giá hiệu suất hoạt động, kiểm soát rủi ro. Để đạt được kết quả chính xác, doanh nghiệp cần sử dụng các phương pháp phân tích tài chính phù hợp với từng mục tiêu cụ thể.

Dưới đây là năm phương pháp phổ biến và hiệu quả nhất trong phân tích báo cáo:

1. Analysis method according to the ratio of financial

Ratio analysis of financial help measure financial performance via key indicators, from which assess solvency, efficiency of use of assets, financial leverage and profitability of the business.

Liquidity ratio – reviews ability to pay short-term debt

The liquidity ratio reflects the level of availability of short-term assets to meet financial obligations in the short term.

The ratio of current payments (Current Ratio) = current Assets / short-term Debt

• If this ratio is greater than 1, the business has enough short-term assets to cover short-term debt.
• If the ratio is too high, the business may be holding too much short-term assets investment has not been effective.

B quick ratio (Quick Ratio) = (current Assets – inventory) / current Liabilities

• This index exclude inventory because this is a property difficult to convert into cash immediately.
• For example: If the business has the highest number of payments current is 2.5, this means that for every 1 short-term debt, the business has 2.5 lesbian, short-term assets to pay.

The ratio of financial leverage – evaluate the level of use debt to finance operations

The ratio of financial leverage help assess the risk level of the enterprise related to the use of loans.

The ratio of debt (Debt Ratio) = Total debt / Total assets

If the amount of debt is high, businesses are financed many activities with borrowed funds, this can increases the financial risks.

The ratio of debt to equity (Debt-to-Equity Ratio) = Total debt / Equity

If this ratio is greater than 1, businesses are using more borrowed funds than equity to finance assets.

For example: A business has billion of debt on equity is 1,8 meaning that for every 1 equity, business loans add to 1.8 from outside.

Efficiency ratio operation – performance Evaluation-use assets

The ratio of operational efficiency to help businesses determine the level of use of assets to generate revenue.

Inventory turnover = cost of goods sold / inventory average

This indicator the higher business more efficient use of inventory.

Rotation total assets = net Sales / Total assets average

This index helps to measure the level of use of assets to generate revenue.

For example, If inventory turnover of the business is 8 times/year, this means that average inventory is sold and replaced 8 times per year.

Rate of profit – reviews profitability of the business

The ratio of profit to help businesses assess the level of profit from revenue and capital investment.

Gross profit margin = gross profit / net Sales

Reflecting effective management of cost of goods sold.

Net profit margin (Net Profit Margin) = net profit / net Sales

This indicator the higher business as profits after subtracting all costs.

ROA (Return on Assets) = net profit / Total assets

Evaluate the possibility of return on the total assets of the business.

ROE (Return on Equity) = net profit / Equity

This index helps investors assess the profits earned on the invested capital.

For example, If the ROE of the business is 20%, it means that for every 100 equity business created 20 net profit.

2. Methods trend analysis

Trend analysis to help businesses track the volatility of the financial ratios over time, from which recognizes the important changes, forecast financial trends in the future.

• Trend analysis can apply for revenue, profit, cash flow, cost to find out the pattern of development of the business.
• Business can compare the data in 3-5 years nearest to detect the trend of growth or decline.
• If revenues increase but reduced profitability, businesses need cost analysis to find the cause.

For example, If the business had revenue increased by 15% every year, but net profit increased by only 5%, this can be signs operating costs are rising faster than revenue.

3. Methods of horizontal analysis (Comparative Analysis)

Horizontal analysis help businesses compare financial statements of different years to assess the change over time.

• Businesses can compare revenue, profit, fixed costs, liabilities over the years to detect abnormal fluctuations.
• Detect an increase or decrease in the suddenness of the item financial to find the cause and adjust strategy.

For example, If operating costs increase by 30% while sales increased by only 10%, the business should check the expenses are reasonable or not.

4. Methods of analysis vertical (Common-size Analysis)

Analysis along to help businesses rate the item and finance according to the total revenue or total assets, helps to compare data more easily.

• For example, personnel costs accounted for how much percent on total revenue?
• If financial costs account for a large proportion, business may be dependent on the loan too much.

5. Method cash flow analysis

Cash flow is the most important factor to ensure the business can maintain operations, debt payment, investment and development.

• Cash flows from operating activities: If positive, the business can self-financing for the operation.
• Cash flow from investing: If continuous, businesses can now expand its operations.
• Cash flow from financing: If positive, the business can are taking on debt to finance operations.

For example: If the business has cash flow from business operations in 3 years in a row, this can be a sign of financial risks serious.

5. The tool supports analysis of financial statements

Trong bối cảnh chuyển đổi số, việc sử dụng các công cụ hỗ trợ phân tích báo cáo tài chính doanh nghiệp giúp tự động hóa quy trình tính toán, trực quan hóa dữ liệu, đưa ra quyết định tài chính nhanh chóng chính xác hơn. Hai nhóm công cụ phổ biến hiện nay bao gồm Excel – công cụ truyền thống nhưng vẫn hiệu quả, Business Intelligence (BI) – giải pháp phân tích tài chính hiện đại với AI và dữ liệu thời gian thực.

1. Excel – tool tradition but effective

Excel provides many financial functions – statistics help business analysis, financial indicators important:

• NPV (Net Present Value): Calculate the net present value of an investment project, help to assess profitability.
• IRR (Internal Rate of Return): Determine the rate of payback of the investment.
• ROA (Return on Assets) and ROE (Return on Equity): performance Evaluation using assets and equity.
• Liquidity ratios (Current Ratio, Quick Ratio): Determine the solvency of the business.

For example, Businesses can use the function =NPV(0.1, A2:A10) to calculate the present value of cash flows with a discount rate of 10%.

Application PivotTable to analyze data quickly

PivotTable is a powerful tool in Excel that helps summarize, compare, analyze financial data in many different directions. Some common applications:

• Create financial reports mobile: allow To change the parameters (the fiscal year, department, cost type) to analyze flexible.
• Trend analysis, revenue, cost: Businesses can quickly view revenue by month by month, quarter, or year to detect the growth trend.
• Compare financial performance between periods: Help identify changes in the financial structure given the proper adjustment.

Although versatile, Excel has some limitations:

• Does not support real-time data: financial Data on Excel often have to update manually, which leads to the risk of errors.
• Difficulty scale: When financial data becomes more complex, the management by Excel will take a lot of time, easy to errors occur.
• Teen intuitive features powerful: Compared to other BI tools, Excel does not have the ability to create dashboard finance to monitor the financial situation in real time.

To overcome these limitations, businesses can combine Excel with tools, Business Intelligence (BI) to improve the efficiency of financial analysis.

3.2 Lac Financial AI Agent tool – BEARING financial intelligence for enterprises

Vietnam Financial AI Agent is BI system in Vietnam, the first in-depth analysis, financial reporting, forecasting, risk, optimize cash flow.

• Support financial reporting standard IFR/VAS.
• WHO analysis of health financial help businesses detect cash flow risks.
• Visualization data dashboard mobile support financial queries using natural language.
• Integrates well with AccNet, SAP, accounting software in the country.

For example, A business can use Lac Viet Financial AI Agent to track financial trends, automatic warning when the cost exceeds the budget allows.

Lac Viet Financial AI Agent to solve the “anxieties” of the business

For the accounting department:

• Reduce workload and handle end report states such as summarizing, tax settlement, budgeting.
• Automatically generate reports, cash flow, debt collection, financial statements, details in short time.

For leaders:

• Provide financial picture comprehensive, real-time, to help a decision quickly.
• Support troubleshooting instant on the financial indicators, providing forecast financial strategy without waiting from the related department.
• Warning of financial risks, suggesting solutions to optimize resources.

Financial AI Agent of Lac Viet is not only a tool of financial analysis that is also a smart assistant, help businesses understand management “health” finance in a comprehensive manner. With the possibility of automation, in-depth analysis, update real-time, this is the ideal solution to the Vietnam business process optimization, financial management, strengthen competitive advantage in the market.

VIEW DETAILS, FEATURES, LAC VIET FINACIAL AI AGENT

3.3 Power BI – tools of financial analysis strong from Microsoft

Power BI is BI platform popular many businesses used to visualize financial data and automatically generate reports and integrated AI financial analysis.

• Support connect with Excel, SQL Server, AccNet, SAP, Oracle to sync financial data.
• Create dashboard financial activities help the CEO, CFO track revenue, profit, cost in real time.
• AI-driven Insights: trend detection, financial risk warning model-based AI.

For example, A business can use Power BI to detect trend decrease in revenue in the last 6 months and adjust business strategies in a timely manner.

3.4 Tableau – tool BI-depth visualization financial

Tableau featured with the ability to visualise data strongly support financial analysis, in-depth special business suits have the volume of major financial data.

• Strong connection with financial systems such as SAP, QuickBooks, Oracle.
• Integrated AI Einstein by Salesforce help financial forecasting, trend detection profit.
• Handle financial data (big Data), suitable for business has many branches, multi-national corporations.

For example, A manufacturing company can use Tableau to compare financial performance between the plants in the system helps to optimize costs and increase profits.

3.5 Looker – BI on platform Google Cloud for financial analysis in-depth

Looker is BI platform is Google developer expert on the analysis of financial data in real time, processing big data (Big Data Analytics).

• Connect directly with BigQuery, help businesses analyze financial data from various sources.
• Integrated AI and Machine Learning, support, cash flow projections, profit based on historical data.
• Custom pattern analysis, financial flexibility, in accordance with the business system complex data.

For example, A bank can use Looker to forecast the credit risk based on customer behavior, to help control the rate of bad debt.

6. New trends in the analysis of financial statements

Analysis of financial statements is experiencing significant changes thanks to technology, big data (Big Data), artificial intelligence (AI), the financial standards international as IFRS. These technologies not only help business process automation, financial analysis, but also enhance the accuracy, the ability to forecast, optimize cash flow. Here are three important trends that businesses need to note when deploying.

1. Apps, AI and Big Data in financial analysis

The role of AI in the analysis of financial statements

Artificial intelligence (AI) is revolutionizing the way businesses analyze financial data to help automate the process, calculate, evaluate, forecast financial trends. The apps are important in financial analysis including:

• Revenue forecast costs: WHO uses historical data to predict revenue growth, trends, costs, fluctuations in profit in the future.
• Anomaly detection in financial reporting: WHO can automatically scan the financial statements and warnings of unusual transactions, helps to detect errors in accounting or financial fraud.
• Optimization of cash flows: help, cash flow projections, analysis of spending patterns, from which the proposed strategy to cut costs or optimize capital.

For example, a business e-commerce can use AI to predict revenue peak season based on purchase data in the past from that plan financial fit.

Big Data helps to analyze financial data, multi-dimensional

Big Data allows businesses to collect, process, analyze large amount of financial data from various sources to help optimize financial decisions.

• Financial analysis in real time: Instead of relying on monthly reports, Big Data helps enterprises track financial situation day by day, hour by hour.
• Combine multiple sources of financial data: Big Data, data integration from ERP software, accounting software, bank transaction data, macroeconomics, helps enterprises with more holistic view.
• Reviews financial risk based on big data: AI can scan millions of transactions to identify risk, liquidity risk, repayment capacity, fluctuations in cash flow.

For example, a manufacturing business can use Big Data to analyze trends in raw material prices in the last 5 years, from that given on the strategic reserve inventory more efficiently.

2.Convert numbers and automation of financial statements

Integrated ERP software and Business Intelligence (BI)

Convert numbers in financial analysis to help businesses automate the process of synthesis, analysis, visualization financial data, thanks to the integrated ERP system and BI.

• ERP (Enterprise Resource Planning) that helps business focus financial data from multiple departments, ensuring the correct consistency.
• Business Intelligence (BI) such as Power BI, Tableau helps visualize financial statements by the dashboard automatically analyze in real-time.
• AI in BI can analyze financial data, automatically put out the alert about financial risk, cash flow and business performance.

Automation of financial statements in real time

Previously, businesses have to take several weeks or months to aggregate financial statements. However, with the development of technology, businesses can create financial statements instantaneous without the need for manual intervention.

• Automatic synthesis of data from accounting software, banking system, ERP.
• Update the report immediately when there are changes in cash flow, revenues, and expenses.
• Minimize accounting errors, increase transparency in financial reporting.

For example, an import-export business can use BI tools to monitor fluctuations in foreign currency exchange rates in real time, from which adjust the strategy of international payments more efficient.

3. Áp dụng chuẩn IFRS vào phân tích báo cáo tài chính doanh nghiệp

Trend switch from VAS to IFRS

Many businesses in Vietnam are in the process of transition from the accounting system of Vietnam (VAS) to Reporting standards international Financial (IFRS) to meet the requirements of fiscal transparency, attract international investment capital.

• IFRS allows financial analysis in more depth thanks to the standard transparency report, in detail.
• Support business access to capital international growth opportunities listed on the international stock.
• Facilitate comparison of financial easily between the multinational enterprise.

For example, a business FDI activities in Vietnam can apply IFRS to easily compare financial results between parent company and affiliates worldwide.

Application of technology to support financial analysis under IFRS

The application of IFRS requires businesses to standardize financial data, apply the accounting model new process automation report. Technology solutions to help this process become easier:

• ERP support financial reporting under IFRS: The system such as SAP, Oracle NetSuite help businesses implement reporting standards IFRS without the need for structural changes in accounting too much.
• BEARING support analysis of financial data under IFRS: tools such as Power BI, Tableau helps visualize financial data comparison report according to VAS and IFRS.
• AI automatic conversion financial reporting under IFRS: A number of tools AI support, automatically translate accounting data from VAS to IFRS, reducing the time cost of conversion.

For example, a bank can use AI to automatically classify financial assets under IFRS 9, which helps optimize the analysis of credit risk.

To finance management efficiency, enterprises need to combine between experience, methods of financial analysis intensive modern technology to maximize the profit, minimize risk and create competitive advantage sustainable. If your business is not yet implemented analysis of financial statements, business one way system science, this is the right time to the application of these methods, modern tool to improve financial performance and promote sustainable growth.