A Manager's Guide to Financial Analysis
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1 A Manager's Guide to Financial Analysis
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3 A Manager's Guide to Financial Analysis Fifth Edition Steven D. Grossman
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5 Contents About This Course How to Take This Course Introduction ix xi xiii 1 Financial Decision Making and the Techniques Used in Financial Analysis Financial Analysis The Role of the Financial Analyst Definition of the Analyst's Job Typical Assignments The Analyst's Position in the Corporate Structure Financial Management and Financial Analysis Activities and Financial Statements Business Strategy Competitive Environment The Application of Analytical Techniques for Specific Problems Investment Decisions Financing Decisions Dividend Policy Primary Goal of Financial Analysis Long-Range versus Short-Range Goals The Balanced Scorecard Techniques Presented in This Course 2 Financial Statement Analysis 15 Differing Viewpoints The Basic Structure of Financial Statements American Management Association. All rights reserved. v
6 The Balance Sheet The Income Statement The Statement of Stockholders' Equity The Statement of Cash Flows Financial Statement Analysis Limitations of Financial Statement Analysis Horizontal Analysis Vertical Analysis 3 Ratio Analysis for Financial Statements 33 Ratio Analysis Profitability Ratios Net Profit Margin Net Operating Margin Return on Assets Return on Equity (ROE) Earnings per Share (EPS) Price Earnings Ratio (P /E ) Dividend Yield and Payout Economic Value Added (EVA) Liquidity and Activity Ratios Current Ratio Quick Ratio Average Collection Period Inventory Turnover Operating Cycle Working Capital Requirements Net Liquid Balance Free Cash Flow Debt and Equity Ratios Leverage Debt-to-Equity Ratio Times-Interest-Earned Ratio Book Value per Share of Common Stock Using Financial Ratios Intracompany Analysis Trend Analysis Industry Comparison Predicting Financial Problems Using Financial Ratios in Analysis An Example of Intracompany Analysis An Example of Industry Comparison Other Commonly-Used Analytic Ratios
7 4 Adjustments to Financial Statement Analysis 63 The Need for Adjustments Adjustments to Assets Current Assets Noncurrent Assets Adjustments to Liabilities Current Liabilities Noncurrent Liabilities Adjustments to Income Normalizing Reported Income Accounting Changes 5 Analyzing Current Asset Management 79 The Risk/Return Trade-off Cash Management Motives for Holding Cash Collection and Disbursement Techniques Other Aspects of Cash Management Accounts Receivable: Credit and Collection Policies Credit Quality Standards Credit Terms Collection Effort 6 Evaluating Capital Investment Proposals 97 The Capital Budgeting Process Determining the Cost of Capital or Discount Rate The Cash Flow from an Investment Risk and Capital Investments Three Types of Risk Risk Measurement and Cash Flow Uncertainty The Level of Risk and the Project's Discount Rate Techniques for Analysis The Payback Method Average Rate of Return Accounting Rate of Return Net Present Value Internal Rate of Return Profitability Index Comparing the NPV, IRR, and PI Methods The Post-Audit
8 7 Capital Structure and Dividend Policy 125 Introduction Business and Financial Risk Business Risk Financial Risk Optimal Capital Structure Dividend Policy Preferences of Stockholders Factors Affecting Dividend Policy Stock Dividends and Stock Splits 8 Mergers and Acquisitions 137 Motives for Mergers Search and Screening Screening Criteria Qualitative Criteria Risk Assessment Price Assessment Management Defenses Measuring the Financial Impact of a Merger The Exchange Ratio Purchase with Cash Purchase with Acquiring Company's Stock An Analysis of the Bargaining Position of Both Companies The Impact on Earnings per Share The Level of Earnings per Share The Growth in Earnings per Share The Impact on the Price-Earnings Ratio Valid and Invalid Motives for Merging Expected Return from an Acquisition or Member Appendix A: Selected Reading 155 Appendix B: Case 161 Bibliography 173 Final Exam 177
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