A GUIDE TO THE ANALYSIS OF FINANCIAL STATEMENTS OF FINNISH COMPANIES
(2006, ISBN 951-662-990-3, Gaudeamus)

PREFACE

1. INTRODUCTION

2. INCOME STATEMENT
Official income statement formats
Adjusted income statement formats
Adjustments to income statement based on expense categories

3. BALANCE SHEET
Official balance sheet
Adjusted balance sheet
Adjustments to balance sheet items
Off balance sheet items

4. CASH FLOW STATEMENT
Structure of the cash flow statement
Format of the cash flow statement
Different surplusses of the cash flow statement
Analysis of the cash flow statement

5. STATEMENT OF CHANGES IN THE FINANCIAL POSITION

6. KEY PROFITABILITY RATIOS
Structure of profit
Return on capital

7. KEY FINANCIAL RATIOS
Capital structure
Financial adequacy

8. OTHER RATIOS

9. KEY RATIOS PER SHARE

10. EXEMPLARY ANALYSIS