[2.1] Financial Analysis Planning

Question 1

X => Y

Answer 1

Ratios => Indicators

Question 2

Ratios

Answer 2

Summarize financial data and compare companies performance

Question 3

Steps to work with ratios

Answer 3

1. Convert income statement to a more simplified one, with fixed and variable expenses
2. Identification of types of results and their impacts
3. Analysis

Question 4

2 types of analysis

Answer 4

1. Horizontal - compare my company in time, have 4-5 years
2. Vertical - compare my company with the market, could be with the average setor company or with a strategic group (similar competitors with the same background)

Question 5

Get the Net Profit

Answer 5

Sales
Variable Expenses (Cost of sales)
———————————————————
Gross Margin
Disbursable Fixed Expenses
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EBITDA
Non-Disbursable Fixed Expenses
———————————————————
EBIT (Operating Income)
Financing Financial Expenses (Interest)
———————————————————
EBT
Income Tax
———————————————————
E (Net Profit)