Program Overview

Financial Statement Analysis

The Financial Statement Analysis program is designed to provide students with a comprehensive understanding of financial statement analysis techniques.

Course Description

The course covers various topics, including:

• Explanation of key figures for the annual financial statement analysis
• Investment analysis (range of receivables, range of inventories, investment rate, fixed asset commitment, level of wear and tear)
• Financing analysis (capital structure, profitability indicators, leverage effect)
• Liquidity analysis (coverage ratios, liquidity ratios, debt ratios, cash flow)
• Result source analysis (result analysis, effort structure analysis, profitability analysis, value creation analysis)
• Value metrics
• Economic Value Added -Cash Value Added
• Cash flow return on investment
• Intermediate result
• Ad hoc publicity

Course Schedule

The course is offered in the winter semester 2025/2026, with the following schedule:

• Tuesday, November 4th, 2025, 8:00 a.m. to 10:00 a.m., Helmholtzstrasse 18, room 120
• Tuesday, November 11, 2025, 8:00 a.m. to 10:00 a.m., Helmholtzstrasse 18, room 120
• Tuesday, November 18, 2025, 8:00 a.m. to 10:00 a.m., Helmholtzstrasse 18, room 120
• Tuesday, November 25, 2025, 8:00 a.m. to 10:00 a.m., Helmholtzstrasse 18, room 120
• Tuesday, December 2nd, 2025, 8:00 a.m. to 10:00 a.m., Helmholtzstrasse 18, room 120

Examination

The examination for the course will be held on two dates:

• Saturday, December 13, 2025, from 11 a.m. to 1 p.m
• Saturday, January 31, 2026, from 11 a.m. to 1 p.m

Examination Requirements

To participate in the examination, students must meet the requirements outlined in the examination regulations. The allowed materials for the examination include:

• Document-proof writing materials
• A non-programmable calculator
• A ruler Students are required to bring their student ID to the examination.

Lecture Hall Assignment

The lecture hall assignment for the course is as follows:

• H22: all
• H3: all

Module Description

The module description for the Financial Statement Analysis course is available on the Moodle page of the course.