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4. Classification Overview of Ratio Analysis Analyzing Financial Statements > Overview of Ratio Analysis Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/finance?campaign_content=book_192_section_38&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=dir ect&utm_source=boundless

5. Ratio analysis consists of the calculation of ratios from financial statements and is a foundation of financial analysis. A financial ratio, or accounting ratio, shows the relative magnitude of selected numerical values taken from those financial statements. The numbers contained in financial statements need to be put into context so that investors can better understand different aspects of the company's operations. Ratio analysis is one method an investor can use to gain that understanding. Classification Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/finance/textbooks/boundless-finance-textbook/analyzing-financial-statements-3/overview-of-ratio-analysis-38/classification- 204- 1829?campaign_content=book_192_section_38&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Business analysis and profitability View on Boundless.com Analyzing Financial Statements > Overview of Ratio Analysis

6. Free to share, print, make copies and changes. Get yours at www.boundless.com Appendix

7. Key terms liquidity Availability of cash over short term: ability to service short-term debt. ratio A number representing a comparison between two things. ratio analysis the use of quantitative techniques on values taken from an enterprise's financial statements shareholder One who owns shares of stock. Free to share, print, make copies and changes. Get yours at www.boundless.com Analyzing Financial Statements

8. Business analysis and profitability Financial ratio analysis allows an observer to put the data provided by a company in context. This allows the observer to gauge the strength of different aspects of the company's operations. Free to share, print, make copies and changes. Get yours at www.boundless.com Pixabay. "Achievement, Bar, Business, Chart - Free image - 18134." Public domain http://pixabay.com/en/achievement-bar-business-chart-18134/ View on Boundless.comPublic domainhttp://pixabay.com/en/achievement-bar-business-chart-18134/View on Boundless.com Analyzing Financial Statements

9. Free to share, print, make copies and changes. Get yours at www.boundless.com Analyzing Financial Statements Which of the following is NOT a correct definition of a basic type of financial ratios? A) Liquidity ratios measure the availability of cash to pay debt. B) Activity ratios are concerned with shareholder audiences. C) Debt ratios measure the firm's ability to pay long-term debt. D) Profitability ratios measure the firm's use of its assets to generate an acceptable rate of return.

10. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Analyzing Financial Statements Which of the following is NOT a correct definition of a basic type of financial ratios? A) Liquidity ratios measure the availability of cash to pay debt. B) Activity ratios are concerned with shareholder audiences. C) Debt ratios measure the firm's ability to pay long-term debt. D) Profitability ratios measure the firm's use of its assets to generate an acceptable rate of return.

11. Free to share, print, make copies and changes. Get yours at www.boundless.com Analyzing Financial Statements Which of the following is NOT a type of ratio used in financial statement analysis? A) liquidity ratio B) profitability ratio C) activity ratio D) business ratio

12. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Saylor OER. "Business Administration « Saylor.org – Free Online Courses Built by Professors." CC BY 3.0 http://www.saylor.org/majors/Business/CC BY 3.0http://www.saylor.org/majors/Business/ Analyzing Financial Statements Which of the following is NOT a type of ratio used in financial statement analysis? A) liquidity ratio B) profitability ratio C) activity ratio D) business ratio

13. Attribution Wikibooks. "Principles of Finance/History." CC BY-SA 3.0 http://en.wikibooks.org/wiki/Principles_of_Finance/History#Ratio_AnalysisCC BY-SA 3.0 http://en.wikibooks.org/wiki/Principles_of_Finance/History#Ratio_Analysis Wikipedia. "Financial statement analysis." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Financial_statement_analysisCC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_statement_analysis Wikipedia. "Financial ratios." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Financial_ratiosCC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_ratios Wikipedia. "Financial ratio." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Financial_ratioCC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_ratio Wiktionary. "shareholder." CC BY-SA 3.0 http://en.wiktionary.org/wiki/shareholderCC BY-SA 3.0http://en.wiktionary.org/wiki/shareholder Wiktionary. "liquidity." CC BY-SA 3.0 http://en.wiktionary.org/wiki/liquidityCC BY-SA 3.0http://en.wiktionary.org/wiki/liquidity Wiktionary. "ratio." CC BY-SA 3.0 http://en.wiktionary.org/wiki/ratioCC BY-SA 3.0http://en.wiktionary.org/wiki/ratio Free to share, print, make copies and changes. Get yours at www.boundless.com Analyzing Financial Statements