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Technical articles with clear explanations and examples

What are the Ratios Used in Financial Analysis?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 803 Views

A number of ratios are used in financial analysis to measure the profitability and the overall financial health of the company in the short as well as in the long terms. These ratios are mainly used by the investors, owners of the company, and management. The short-term creditors are interested in the short-term liquidity of the firm whereas the long-term debtors seek long-term sustainability and profitability.The owners of a firm are more concerned mainly in the profitability and growth of the firm. The management, on the other hand, is interested in all other financial aspects of the company. So, depending ...

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What is a Financial Ratio?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 425 Views

What is a Ratio?A ratio, in simple terms, expresses a relationship between two or more things. Ratio is an indicated quotient of two mathematical terms that shows a relationship and expresses a fact.In the case of financial analysis, a ratio is used as a benchmark to estimate the financial position or to look at the financial position of the firm. It is to be noted that to form a ratio, at least two mathematical expressions are required. A single value, by its nature of individuality, cannot express a ration on its own.What is a Financial Ratio?The absolute accounting figures mentioned ...

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Who Uses Financial Analysis and for What Purpose?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 768 Views

What is Meant by Financial Analysis?Financial analysis is a method of finding the strengths and competencies of a firm by establishing relationships between the items on the balance sheet and the profit and loss account. It is very essential for firms to succeed by focusing on needful financial points and revitalizing their financial strength. Financial analysis can be done by any stakeholder of the company and they differ in terms of content which is used by the stakeholder according to his/her own needs.Who Uses Financial Analysis?Financial analysis can be used by different groups of people for a variety of reasons. ...

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Benefits of Statement of Changes in the Financial Position of a Company

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 349 Views

Apart from having excellent analytical value, the statement of changes in the financial position helps stakeholders understand numerous other aspects of a business. It offers insights into the working capital and cash inflow position of a company. As the statement includes funding details of the past, it helps analysts in understand the financial and investment policies followed by the company in the past. It also shows the non-current assets that have been acquired by the firm and the resources that have been used for doing so.Furthermore, it also helps a company in realizing the basics in the following areas −LiquidityThe ...

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What are the Sources and Uses of Cash Flow?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 2K+ Views

In broader terms, the sources of cash flow include the following −Profitable operations of a firmDecrease in assets except cashProceeds from sale of ordinary shares or preference share issueIncrease in liabilities (including bonds and debentures)Uses of Cash FlowFollowing are some of the uses of Cash Flow −Loss arising from operationsIncrease in assets except cashDecrease in liabilities including the redemption of bonds and debenturesCash dividendsRedemptions of redeemable preference sharesThe statement of changes in cash position is found easily by recording inflows and outflows of cash. The net cash increase is the cash position at the end of a period minus the ...

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Difference Between Cash Flow Statement and Funds Flow Statement

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 737 Views

Although a lot of people consider cash flow statement and funds flow statement to be the same; however, they are different in many aspects. Right from their popularity to their use, they have differences in many forms.Following are the major differences that separate cash flow and funds flow statements −Reporting Financial HealthThe cash flow statements and the funds flow statements report different aspects of the financial health of a company. The cash flow statement is more into cash. It shows the inflow and outflows of cash within a certain time period. This is mainly to show the cash or cash equivalents ...

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What are the Sources and Uses of Funds Statements?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 5K+ Views

Sources of FundsThere are some notable sources of funds or working capital for firms in their financial statements. These sources are as mentioned below −Funds from OperationsThe most important source of funds for a firm is its profit from operations. As all companies work to gain as much profit as possible, it is easy to realize why funds gained from operations are so popular in nature. The major source of information of profits for a firm is the profit and loss account. However, the profit and loss account may contain some sources that do not affect the working capital. So, ...

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What is Net Working Capital (NWC) Flow?

Probir Banerjee
Probir Banerjee
Updated on 15-Apr-2022 383 Views

The working capital flow occurs when there is a net increase or decrease in working capital due to a transaction. There are some transactions involved in a firm’s projects that change working capital. Whereas, there are other transactions that have no net effect on the working capital.Usually, items from profit and loss accounts and business events that affect current and non-current accounts simultaneously effect the net working capital flow of a company. There are also current-only and non-current-only accounts the changes in which do not affect the net-working capital flow.Increase and Decrease in Working CapitalFollowing are some examples to understand ...

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What is Encryption? (Basic Concepts, Process, and Types)

Ayushi Bhargava
Ayushi Bhargava
Updated on 14-Apr-2022 4K+ Views

Encryption is the procedure of converting data into a secret code that hides the real meaning of the data. Cryptography is the field of encrypting and decrypting information.Encryption has long been a popular method of safeguarding sensitive data. Historically, military and governments have employed it. Encryption is used to safeguard data on computers and storage devices, as well as data in transit via networks, in modern times.Unencrypted data is referred to as plaintext in computing, whereas encrypted data is referred to as ciphertext.Encryption algorithms, often known as ciphers, are formulae that are used to encode and decode communications.A cipher must ...

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What is the Service Host Process (Svchost.exe)?

Ayushi Bhargava
Ayushi Bhargava
Updated on 14-Apr-2022 787 Views

What is Svchost.exe?Service Host, or Svchost.exe, is a critical Windows process that hosts one or more Windows services. It enables Windows to combine multiple services into a single process, decreasing resource usage.For example, Windows might establish distinct processes for each network-related service, but this would result in many inefficient and annoying processes. As a result, it combines all of these services into a single operation. Windows use Svchost.exe to provide firewall, Windows updates, Bluetooth support, and network connections.Function of Svchost.exeAlthough the consumption of a lot of RAM and several svchost.exe processes may appear suspicious, this is how the system works. ...

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