Module 1: Introduction to Financial Analysis

• Role of Financial Analysis in Business Decision-Making:
  • How financial analysis supports strategic decisions
  • Case studies of financial analysis in real companies
• Types of Financial Analysis:
  • Horizontal analysis: Identifying trends over time
  • Vertical analysis: Analyzing common-size financial statements
  • Ratio analysis: Key ratios used in business evaluation
• Frameworks for Effective Analysis:
  • Understanding qualitative vs. quantitative analysis
  • Introduction to financial analysis software and tools

Module 2: Financial Statements and Ratio Analysis

• Income Statement Analysis:
  • Revenue streams, cost of goods sold (COGS), and profitability
  • Gross profit, operating profit, and net profit margins
• Balance Sheet Breakdown:
  • Assets, liabilities, and shareholders’ equity
  • Working capital, liquidity, and debt levels
• Cash Flow Statement Analysis:
  • Operating, investing, and financing cash flows
  • Free cash flow (FCF) and its importance
• Ratio Analysis:
  • Profitability ratios: Return on Assets (ROA), Return on Equity (ROE)
  • Liquidity ratios: Current ratio, quick ratio, cash ratio
  • Solvency ratios: Debt-to-equity ratio, interest coverage ratio
  • Efficiency ratios: Inventory turnover, asset turnover
• Case Study: Interpreting real-world financial statements

Module 3: Budgeting and Forecasting Techniques

• Creating Master and Operating Budgets:
  • Components of a master budget
  • Sales, production, and cash budgets
• Forecasting Models:
  • Time-series analysis: Seasonal and trend forecasting
  • Regression models: Predicting future financial performance
  • Sensitivity analysis: Evaluating best-case and worst-case scenarios
• Variance Analysis:
  • Identifying performance gaps
  • Handling favorable vs. unfavorable variances
  • Forecast vs. actual performance comparison

Module 4: Advanced Excel and Power BI for Financial Analysis

• Excel for Financial Modeling:
  • Building profit and loss (P&L) models
  • Discounted cash flow (DCF) modeling
  • Automation with macros for financial analysis
• Power BI for Data Visualization:
  • Creating interactive dashboards for financial reporting
  • Data transformation and modeling techniques
  • Drill-through reports for detailed analysis
• Case Study: Develop a dynamic dashboard with Excel and Power BI

Module 5: Cash Flow and Working Capital Management

• Cash Flow Planning:
  • Techniques for managing cash flow in day-to-day operations
  • Importance of cash flow forecasting and liquidity planning
• Working Capital Management:
  • Optimizing inventory, receivables, and payables
  • Cash conversion cycle and its impact on operations
• Managing Liquidity and Solvency:
  • Assessing liquidity positions through ratio analysis
  • Strategies for balancing liquidity with profitability

Module 6: Investment Analysis and Company Valuation

• Investment Appraisal Techniques:
  • Net Present Value (NPV): Calculating project viability
  • Internal Rate of Return (IRR): Assessing return potential
  • Payback Period: Evaluating project recovery time
• Company Valuation Techniques:
  • Discounted Cash Flow (DCF) model for intrinsic valuation
  • Comparative valuation using P/E ratios and industry benchmarks
• Building an Investment Portfolio:
  • Diversification strategies and risk-adjusted returns
  • Monitoring portfolio performance

Module 7: Financial Risk Management and Scenario Analysis

• Types of Financial Risks:
  • Market, credit, and operational risks
  • Regulatory and compliance risks
• Hedging Strategies:
  • Introduction to derivatives (forwards, options, futures)
  • Using swaps and options to mitigate risks
• Scenario Analysis:
  • Evaluating the impact of macroeconomic changes
  • Stress testing financial models

Module 8: Corporate Governance and IFRS Standards

• Corporate Governance Principles:
  • Ethics in financial reporting
  • Role of internal and external auditors
• IFRS Standards Overview:
  • Key IFRS principles relevant to financial analysis
  • Transition from local GAAP to IFRS
• Internal Controls and Compliance Frameworks:
  • Implementing internal controls for accurate reporting
  • Sarbanes-Oxley (SOX) compliance (if relevant)

Module 9: Final Project and Case Study Presentation

• Group Project:
  • Analyze a company’s financials and develop an investment report
  • Apply budgeting and forecasting techniques to a business scenario
• Case Study Presentation:
  • Participants will present findings to the class
  • Assessment by trainers with feedback for improvement
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