Financial Information Analysis

What would you consider as the most important consideration other than the financial performance when analysing a company?

• the industry performance

• the company's position in the business cycle

• depth and experience of the management

• macroeconomic performance of the country

What is more important and broader? Financial Statement Analysis or Financial Information Analysis

• Financial Statement Analysis

• Financial Information Analysis

What is the timeline for a listed company to publish its Annual Report?

• Three months from the balance sheet date

• Four months from the balance sheet date

• Five months from the balance sheet date

• Six months from the balance sheet date

Task 1: Visit www.cse.lk and download any recent annual report of a listed company and discuss the availability of the above statements and reports.

What is the first report/area you would read in an annual report?

Task 2: Identify the key business segment your downloaded company is in.

Task 04:

List down five key areas in the director’s report which you think helpful under each category above.

what is the wrong statement?

• Auditor provides an opinion on the true and fair view of the financial statements

• Auditor confirm the creditworthiness of the company

• The auditor issues the disclaimer opinion where they could not obtain or unable to access the audit evidence

when you analysis a company, you would give more importance to

• profits

• capital

• liquidity

• strategy