Shadowing-Übung: Financial ratio analysis - Englisch Sprechen Lernen mit Video
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How does financial ratio analysis work?
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Let's discuss 10 of the most popular financial ratios that can help you find the story behind the numbers.
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What do you need to get started on a financial ratio analysis?
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You need an income statement, the overview of how much profit a company made during a year.
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You also need a balance sheet, an overview of what a company owns and what a company owes at a specific point in time.
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We will start off with financial ratios that only focus on the income statement, then look at financial ratios that only focus on the balance sheet,
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and end with powerful financial ratios that combine information from the income statement and the balance sheet.
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Performing a financial ratio analysis has a scientific element to it finding data and putting it into formulas,
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as well as an artistic element assigning meaning to the outcome of the calculations, and seeing the big picture.
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Part 1 Financial ratios that only focus on the income statement or profit and loss statement .
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Let's compare the income statements of two fictitious companies, which unlike real life companies have nice round numbers in their financial statements.
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The first step in financial ratio analysis of the income statement is to make everything relative.
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Relative to sales, that is.
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Each of the cost line items and profit subtotals is expressed as a percentage of revenue.
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Let's see what the financial ratios tell us.
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Company A has a gross profit margin of 50%,
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company B of 30%, so the gross profit margin is 20 percentage points higher for company A.
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Company A makes far more margin than Company B on the products or services it sells.
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Company A has an operating margin of 21%, while Company B has an operating margin of 14%.
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So the 20 percentage points difference on the gross profit level has shrunk to 7 percentage points on the operating margin level.
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Net income as a percentage of sales, often called return on sales, is 16 % for company A and 8 % for company B.
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What do we zoom in on for further analysis?
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Let's investigate the difference between gross profit and operating margin.
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This is mainly driven by selling general and administrative expenses.
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20 % of revenue in company A, 10 % of revenue in company B.
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The non -manufacturing costs for functional departments like sales,
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marketing, finance, HR, sourcing, legal and IT are far higher for company A than for company B.
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This could be related to the industry each company is in, the company's strategy, or the level of efficiency that it has achieved.
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Could company A be overspending in SG &A, or is company B underspending?
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Hard to say just from these numbers, but worth investigating.
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On the research and development line, company A is spending more than company B.
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This is usually seen as a good thing,
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as today's research and development expenses hopefully lead to high -margin innovative products and services to sell in the future.
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Part 2.
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Financial ratios that only focus on the balance sheet.
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The first question that I always ask myself is, how is the company doing on liquidity?
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Is it likely to be able to pay its bills in the short term?
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Let's look at the current assets, cash plus items that are likely to convert to cash within a year,
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versus the current liabilities items that need to be paid with cash within a year.
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A useful financial ratio in this area is the current ratio.
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Simply divide the current assets by the current liabilities.
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For company A, 400 divided by 200 is 2.
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For every dollar of current liabilities, there are 2 dollars of current assets, a safe position, from the perspective of business continuity.
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For company B, 200 divided by 400 is 0 .5.
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For every dollar of current liabilities, there is only 50 cents of current assets, a more risky position .
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While on the topic of current assets and current liabilities, let's calculate the amount of working capital utilized by the companies.
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Accounts receivable plus inventories minus accounts payable.
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For company A, this is 150 plus 200 minus 200, in total 150.
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For company B, this is 50 plus 100 minus 300, in total negative 150.
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Company B seems to be getting paid by customers before they have to pay suppliers, and holds a low level of stock.
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The next financial ratio is all about the company's financing strategy.
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Does it primarily borrow money to finance operations, or rely on capital provided by the shareholders?
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The debt -to -equity ratio can help you put that in perspective.
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For company A, 100 in borrowings, 700 in equity, so a debt to equity ratio of 1 to 7.
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You could call this a conservative and robust way of financing,
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with a big buffer of equity that helps defend the business continuity of the company in case of future losses.
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For company B, 400 in borrowings, 100 in equity, so a debt to equity ratio of 4 to 1.
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For every dollar of shareholder capital , there are $4 borrowed, which is possibly more fragile.
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A related financial ratio is equity as percentage of the balance sheet total.
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70 % for company A, 12 .5 % for company B.
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Based on the debt to equity ratio, and equity as percentage of total, you could say that company A has low leverage,
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while company B has a high leverage.
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Part 3, financial ratios that combine information from the income statement and the balance sheet.
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This is where you might see new storylines and connections, on top of what you discovered in analyzing the income statement individually,
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and the balance sheet individually.
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Let's start with a big picture financial ratio called return on equity, which is net income divided by equity.
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For company A, 160 divided by 700, which is 22 .9%.
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For company B, 80 divided by 100, which is 80%.
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On the return on equity metric, company B far outperforms company A.
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What is driving that?
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While company A has higher profit margins, as we saw in the income statement analysis, analysis, Company B has a much higher financial leverage,
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as we saw in the balance sheet analysis.
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There is a third component to the return on equity calculation, the financial ratio called asset turnover.
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Asset turnover looks at how much revenue is generated by the company with the assets it has.
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For Company A, asset turnover is 1.
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1 .000 in assets on the balance sheet generates 1 .000 in revenue in the income statement.
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For company B, asset turnover is 1 .25.
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Let's dig a little deeper into two key subsets of this asset turnover ratio.
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The first one is receivables turnover, the number of times per year that the business collects its average accounts receivable,
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the ratio between revenue in the income statement and accounts receivable on the balance sheet.
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6 .67 for company A, 20 for company B.
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Receivables turnover might be a bit abstract for a lot of people, so let's turn it into a more tangible related metric called days sales outstanding.
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How many days does a company need to wait before a customer pays?
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55 days for company A, and just 18 days for company B.
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The second subset of the asset turnover ratio is inventory turnover, the number of times per year that the business turns it inventory,
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the ratio between revenue in the income statement and inventory on the balance sheet.
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Five inventory turns for company A, ten inventory turns for company B.
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So what do financial ratios tell us?
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Can we say, based on calculating these financial ratios, that company A is in better financial shape, or company B is in better financial shape?
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Not necessarily.
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Financial ratios do provide us with clear information about the financial footprint of a company,
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and deepen your understanding of the strategic and operational story behind the financial numbers.
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In this video on financial ratio analysis, we covered 10 financial ratios.
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On the income statement, gross profit percentage, operating margin percentage, return on sales percentage.
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On the balance sheet, current ratio, debt to equity, equity as percentage of total.
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When linking the P &L and the balance sheet, return on equity, asset turnover, receivables turnover, inventory turnover.
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Financial ratio analysis is as much an art as it is a science.
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Want to learn more about business, finance and accounting? then subscribe to the Finance Storyteller YouTube channel.
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Thank you!
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Wortschatz und Sprechhinweise zu dieser Lektion
Diese Sprechübung basiert auf dem Video „Financial ratio analysis“. Diese Wörter kommen am häufigsten vor: ratio, financial, equity, statement, income. Dieses Video enthält 71 Sätze und 1355 Wörter zum Nachsprechen. Der gesprochene Teil dauert 10:08. Der Sprecher spricht gleichmäßig mit etwa 134 Wörtern pro Minute – ein angenehmes Tempo fürs Shadowing. Nur 77 % der Wörter gehören zu den 3.000 häufigsten im Englischen, der Wortschatz ist also anspruchsvoll.
Wichtiger Wortschatz in diesem Video
15 lernenswerte Wörter aus dem Video, mit Aussprache und Bedeutung:
| Wort | Aussprache | Bedeutung |
|---|---|---|
| ratio Substantiv | /ˈɹeɪ.ʃoʊ/ | Verhältnis |
| equity Substantiv | /ˈɛk.wɪ.ti/ | Gerechtigkeit, Gleichheit |
| asset Substantiv | /ˈæsɛt/ | Vermögenswert, Anlage |
| sheet Substantiv | /ʃit/ | Blatt, Bogen |
| turnover Substantiv | /ˈtɝnoʊvɚ/ | Umsatz |
| margin Substantiv | /ˈmɑɹ.d͡ʒɪn/ | Seitenrand |
| inventory Substantiv | /ˈɪn.vən.tɹi/ | Inventar, Lager |
| divide Verb | /dɪˈvaɪd/ | aufteilen, teilen |
| gross Adjektiv | /ɡɹoʊs/ | grob |
| liability Substantiv | /laɪəˈbɪlɪti/ | Schuld, Schulden |
| percentage Substantiv | /pə(ɹ)ˈsɛntɪd͡ʒ/ | Prozentsatz, Hundertsatz |
| versus | /ˈvɝsəs/ | gegen, im Gegensatz zu |
| minus | /ˈmaɪ.nəs/ | weniger, minus |
| leverage Substantiv | /ˈlɛv.(ə.)ɹɪd͡ʒ/ | Hebelwirkung, Hebel |
| relative Substantiv | /ˈɹɛl.ə.tɪv/ | Verwandter, Blutsverwandter |
Sätze zum Wiederholen
Kurze, vollständige Sätze aus dem Video, die du im Alltag wiederverwenden kannst:
- What do you need to get started on a financial ratio analysis?
- Let’s see what the financial ratios tell us.
- What do we zoom in on for further analysis?
Grammatik in diesem Video
Die Strukturen, die der Sprecher am häufigsten verwendet, mit den genauen Worten aus dem Video:
| Struktur | Im Video |
|---|---|
| Passiv be + Partizip Perfekt – wichtig ist, was geschieht, nicht wer es tut | is expressed · is mainly driven · is usually seen |
| Present Perfect have/has + Partizip Perfekt – eine vergangene Handlung, die jetzt noch wichtig ist | has shrunk · has achieved |
| Relativsätze who / which + Satz – eine Zusatzinformation über eine Person oder Sache | borrowed, which is · equity, which is |
Aussprache, auf die du achten solltest
- Die Laute „sh“ und „zh“: ratio /ˈɹeɪ.ʃoʊ/, sheet /ʃit/, calculation /ˌkælkjuˈleɪʃn̩/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, efficiency /ɪˈfɪʃ.ən.si/
- Lange Wörter – auf die Betonung achten: liability /laɪəˈbɪlɪti/, investigate /ɪnˈvɛs.tə.ɡeɪt/, individually /ˌɪndɪˈvɪd͡ʒ(u)əli/, continuity /ˌkɑn.tɪˈn(j)u.ə.ti/, necessarily /ˌnɛs.əˈsɛɹ.ə.li/
Laute, die Deutschsprachigen schwerfallen:
- /w/ — mit runden Lippen, nicht wie das deutsche „w“ (/v/): equity /ˈɛk.wɪ.ti/, borrowing /ˈbɔrəwɪŋ/, liquidity /lɪkˈwɪdəti/
- Stimmhafter Auslaut — /b/, /d/, /g/, /z/, /v/ am Wortende nicht verhärten: divide /dɪˈvaɪd/, percentage /pə(ɹ)ˈsɛntɪd͡ʒ/, leverage /ˈlɛv.(ə.)ɹɪd͡ʒ/, relative /ˈɹɛl.ə.tɪv/, defend /dɪˈfɪnd/
- /æ/ — offener als „ä“: asset /ˈæsɛt/, calculate /ˈkælkjʊleɪt/, calculation /ˌkælkjuˈleɪʃn̩/, abstract /ˈæbˌstɹækt/, fragile /ˈfɹæd͡ʒəl/
So übst du mit diesem Video
- Höre dir das ganze Video einmal an, ohne zu sprechen, und notiere die Wörter, die du nicht kennst.
- Sprich Satz für Satz in normaler Geschwindigkeit nach und wiederhole jeden, bis dein Rhythmus zum Sprecher passt.
- Nimm dich auf und vergleiche mit dem Original; achte dabei auf Wörter wie ratio, equity, asset.
Was ist die Shadowing-Technik?
Shadowing ist eine wissenschaftlich fundierte Sprachlerntechnik, die ursprünglich für die professionelle Dolmetscherausbildung entwickelt und durch den Polyglotten Dr. Alexander Arguelles populär gemacht wurde. Die Methode ist einfach aber wirkungsvoll: Du hörst englisches Audio von Muttersprachlern und wiederholst es sofort laut — wie ein Schatten, der dem Sprecher mit nur 1–2 Sekunden Verzögerung folgt. Anders als passives Hören oder Grammatikübungen zwingt Shadowing dein Gehirn und deine Mundmuskulatur, gleichzeitig echte Sprachmuster zu verarbeiten und zu reproduzieren. Studien zeigen, dass es Aussprachegenauigkeit, Intonation, Rhythmus, verbundene Sprache, Hörverständnis und Sprechflüssigkeit signifikant verbessert — was es zu einer der effektivsten Methoden für die IELTS Speaking-Vorbereitung und reale englische Kommunikation macht.