في عالم الأعمال المعاصر، يعتبر التحليل المالي أداة لا غنى عنها لفهم الأداء المالي للشركات واتخاذ قرارات مستنيرة. سواء كنت مستثمرًا يسعى لتقييم فرص الاستثمار، أو صاحب عمل يحاول تحسين الأداء المالي لشركته، فإن فهم أساسيات التحليل المالي وتطبيقاته يعد ضروريًا.
What is financial analysis?
Financial analysis refers to the process of evaluating a company’s financial statements to understand its current condition and predict its future performance. By analyzing financial statements, analysts can identify strengths and weaknesses in a company’s financial performance, enabling them to make recommendations to improve performance and increase shareholder value.
The importance of financial analysis
The essence of financial analysis lies in its ability to provide investors and business owners with valuable information that helps them make informed financial decisions. It provides a basis for assessing a company’s financial performance over time, comparing that performance to other companies in the same industry, and identifying potential opportunities and challenges.
Financial Statements: The Basis for Financial Analysis
The basis of any financial analysis is the company’s financial statements, which typically include:
- Balance Sheet: Provides an overview of assets, liabilities, and equity at a specific point in time.
- Income Statement: Shows revenues, expenses, and profit or loss over a period of time.
- Cash Flow Statement: Provides an analysis of how a company’s cash and cash equivalents change over a given period.
Each of these documents plays a vital role in providing a comprehensive picture of a company’s financial position, and helps analysts make informed recommendations.
