Roeanalüüs

Roeanalüüs, also known as financial statement analysis, is the process of reviewing and evaluating a company's financial statements to make better economic decisions. This process is performed by interested parties like shareholders, creditors, and management. It involves examining financial data, typically over multiple periods, to identify trends, patterns, and potential red flags.

The primary goal of roeanalüüs is to assess a company's past performance and present financial condition, and to forecast its future prospects. This analysis helps in understanding a company's profitability, liquidity, solvency, and operational efficiency. Various techniques are employed, including ratio analysis, trend analysis, and common-size analysis.

Ratio analysis involves calculating various financial ratios, such as the current ratio, debt-to-equity ratio, and return on equity, to compare a company's performance against industry benchmarks or its own historical data. Trend analysis looks at the changes in financial statement items over time to identify patterns and predict future movements. Common-size analysis expresses each line item on a financial statement as a percentage of a base figure, such as total assets or total revenue, facilitating comparisons between companies of different sizes or over different periods.

The insights gained from roeanalüüs are crucial for investors deciding whether to buy, sell, or hold a company's stock, for creditors determining loan eligibility and terms, and for management in strategic planning and operational improvements. It provides a quantitative basis for decision-making in the business and investment world.