BOARD360 - Global Learning Academy hjh
___
Home / All Programs / AICPA Certification / Financial Performance and Ratio Analysis

Financial Performance and Ratio Analysis

Financial Performance and Ratio Analysis

Earn CPE Credits!

  • Format: Online
  • CPE Credits: 1.5
  • Level: Intermediate
  • Field of Study: Finance and Management
5727

Financial Performance and Ratio Analysis

Earn CPE Credits!

  • Format: Online
  • CPE Credits: 1.5
  • Level: Intermediate
  • Field of Study: Finance and Management
5727

Financial Performance and Ratio Analysis

Financial Analysis Program

Understanding financial statements is essential for evaluating organisational performance and stability. This course explains how key financial ratios support assessment of profitability, efficiency, liquidity, capital structure, and cash flow to improve informed business decisions.

  • Evaluate organisational profitability using ratio analysis

  • Interpret liquidity and working capital strength

  • Assess efficiency through activity-based indicators

  • Analyse cash flow ratios for decision support

Who Should Enroll?

Global accounting and finance professionals
Strengthen your ability to interpret financial ratios and evaluate organisational performance using structured financial statement analysis techniques.
Management accounting professionals
Enhance decision support capabilities by applying profitability, liquidity, and efficiency ratios to real organisational scenarios.
Controllers and finance managers
Improve oversight of financial health through better analysis of capital structure, operational efficiency, and cash flow indicators.
CPAs and CAs
Develop practical ratio interpretation skills to support performance evaluation, advisory responsibilities, and informed financial recommendations.

Key Areas Covered

Purpose of financial statement analysis

Understand how ratio analysis helps interpret performance trends and supports structured evaluation of organisational financial health.

Profitability ratio analysis

Analyse indicators that measure how effectively an organisation generates earnings from its operations and resources.

Efficiency and activity ratios

Evaluate how efficiently assets and working capital are used to support operational performance.

Liquidity ratio interpretation

Assess short-term financial strength and the organisation’s ability to meet immediate obligations.

Gearing and capital structure ratios

Understand how financing decisions influence financial risk, leverage levels, and long-term stability.

Cash flow ratio evaluation

Use cash flow indicators to assess sustainability of operations and support informed financial decision-making.

Course Overview

01
Understand purpose of ratio analysis
Identify how financial statement ratios support evaluation of profitability, efficiency, liquidity position, capital structure, and overall organisational performance.
02
Analyse profitability indicators
Interpret key profitability ratios to assess how effectively an organisation generates earnings from its operations and resources.
03
Evaluate liquidity and efficiency
Use liquidity and activity ratios to measure working capital strength and effectiveness of asset utilisation in operations.
04
Assess gearing and cash flow strength
Examine leverage and cash flow ratios to understand financial stability and the organisation’s ability to sustain operations.

Certification That Elevates Your Professional Journey!

Get a preview of your achievement with Demo Certificate - a glimpse of the credential you’ll earn after successfully completing the program.

Certificate Image
Click to enlarge

About Authors

Global Finance Subject Matter Experts

Developed by experienced professionals associated with AICPA and CIMA, bringing deep expertise in financial analysis, accounting frameworks, and global business practices.

Practitioner-Led Learning Approach

Content is designed and delivered by industry practitioners with real-world experience, ensuring practical application of financial ratios and decision-making concepts.

FAQs

What skills will I gain?

dropdown arrow icon

Participants learn to interpret financial statements using ratio analysis, evaluate profitability and efficiency indicators, assess liquidity position, analyse capital structure strength, and apply cash flow ratios to support better financial decisions.

How is the program delivered?

dropdown arrow icon

The course is delivered online through structured learning modules designed to support flexible participation and practical understanding of financial ratio analysis concepts.

Who should enroll?

dropdown arrow icon

This course is suitable for accounting and finance professionals, management accountants, controllers, and CPAs seeking stronger financial statement interpretation and performance evaluation skills.

What topics are covered?

dropdown arrow icon

Topics include purpose of financial statement analysis, profitability ratios, efficiency ratios, liquidity ratios, gearing and capital structure ratios, and cash flow ratio analysis.

How many CPE credits are offered?

dropdown arrow icon

The program provides 1.5 CPE credits for successful completion.

What is the program level and field of study?

dropdown arrow icon

The course is at an intermediate level and falls under the Finance and Management field of study.

Learning Outcomes

Recognise the purpose and methods of financial statement analysis using key ratio frameworks.

Evaluate profitability, efficiency, liquidity, and capital structure ratios to assess organisational performance.

Interpret cash flow ratios to support stronger financial evaluation and decision-making.

Industry-relevant financial analysis skills that strengthen performance evaluation capability and professional effectiveness.