शैडोइंग अभ्यास: Financial ratio analysis - वीडियो के साथ अंग्रेजी बोलना सीखें
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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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इस पाठ की शब्दावली और बोलने के सुझाव
यह स्पीकिंग पाठ वीडियो “Financial ratio analysis” पर आधारित है। सबसे ज़्यादा दोहराए गए शब्द ये हैं: ratio, financial, equity, statement, income। इस वीडियो में शैडोइंग के लिए 71 वाक्य और 1355 शब्द हैं। बोला गया हिस्सा 10:08 लंबा है। वक्ता लगभग 134 शब्द प्रति मिनट की स्थिर गति से बोलता है, जो शैडोइंग के लिए आरामदायक है। केवल 77% शब्द अंग्रेज़ी के 3,000 सबसे आम शब्दों में से हैं, इसलिए शब्दावली कठिन है।
इस वीडियो की मुख्य शब्दावली
वीडियो के 15 सीखने लायक शब्द, उच्चारण और अर्थ के साथ:
| शब्द | उच्चारण | अर्थ |
|---|---|---|
| ratio संज्ञा | /ˈɹeɪ.ʃoʊ/ | अनुपात |
| asset संज्ञा | /ˈæsɛt/ | आस्ति |
| sheet संज्ञा | /ʃit/ | पत्र, चद्दर |
| divide क्रिया | /dɪˈvaɪd/ | बांटना |
| liability संज्ञा | /laɪəˈbɪlɪti/ | उत्तरदायित्व, दायित्व |
| percentage संज्ञा | /pə(ɹ)ˈsɛntɪd͡ʒ/ | प्रतिशतता |
| minus | /ˈmaɪ.nəs/ | कम, घटाकर |
| relative संज्ञा | /ˈɹɛl.ə.tɪv/ | रिश्तेदार, नातेदार |
| element संज्ञा | /ˈɛləmənt/ | तत्त्व |
| investigate क्रिया | /ɪnˈvɛs.tə.ɡeɪt/ | शोध करना |
| expense संज्ञा | /ɪkˈspɛns/ | व्यय, लागत |
| generate क्रिया | /ˈd͡ʒɛn.ə.ɹeɪt/ | उपजाना |
| combine क्रिया | /kəmˈbaɪn/ | मिलाना |
| overview संज्ञा | /ˈoʊ.vɚˌvjuː/ | अवलोकन |
| borrow क्रिया | /ˈbɑɹ.oʊ/ | उधार लेना |
दोहराने लायक वाक्य
वीडियो के छोटे, पूरे वाक्य जिन्हें आप रोज़ की बातचीत में इस्तेमाल कर सकते हैं:
- 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?
इस वीडियो का व्याकरण
वक्ता जिन संरचनाओं का सबसे अधिक प्रयोग करता है, वीडियो के असली शब्दों के साथ:
| संरचना | वीडियो में |
|---|---|
| Passive voice be + past participle — ज़ोर इस पर कि क्या होता है, न कि कौन करता है | is expressed · is mainly driven · is usually seen |
| Present perfect have/has + past participle — बीता हुआ काम जिसका असर अभी भी है | has shrunk · has achieved |
| Relative clauses who / which + उपवाक्य — व्यक्ति या वस्तु के बारे में अतिरिक्त जानकारी | borrowed, which is · equity, which is |
ध्यान देने योग्य उच्चारण
- “sh” और “zh” की ध्वनियाँ: ratio /ˈɹeɪ.ʃoʊ/, sheet /ʃit/, calculation /ˌkælkjuˈleɪʃn̩/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, efficiency /ɪˈfɪʃ.ən.si/
- लंबे शब्द — बलाघात सही रखें: liability /laɪəˈbɪlɪti/, investigate /ɪnˈvɛs.tə.ɡeɪt/, individually /ˌɪndɪˈvɪd͡ʒ(u)əli/, continuity /ˌkɑn.tɪˈn(j)u.ə.ti/, necessarily /ˌnɛs.əˈsɛɹ.ə.li/
हिंदी भाषियों के लिए मुश्किल ध्वनियाँ:
- /v/ और /w/ का फ़र्क़ — /v/ में ऊपर के दाँत निचले होंठ को छूते हैं, /w/ में होंठ गोल होते हैं: equity /ˈɛk.wɪ.ti/, turnover /ˈtɝnoʊvɚ/, inventory /ˈɪn.vən.tɹi/, divide /dɪˈvaɪd/, versus /ˈvɝsəs/
- /z/ — इसे “ज” (/dʒ/) न बनाएँ: analyze /ˈæn.əˌlaɪz/, zoom /zuːm/
- /æ/ — “ऐ” से ज़्यादा खुला: asset /ˈæsɛt/, calculate /ˈkælkjʊleɪt/, calculation /ˌkælkjuˈleɪʃn̩/, abstract /ˈæbˌstɹækt/, fragile /ˈfɹæd͡ʒəl/
इस वीडियो से अभ्यास कैसे करें
- पहले बिना बोले पूरा वीडियो एक बार सुनें और जो शब्द नहीं आते उन्हें लिख लें।
- सामान्य गति पर एक-एक वाक्य की शैडोइंग करें और हर वाक्य तब तक दोहराएँ जब तक आपकी लय वक्ता से न मिल जाए।
- अपनी आवाज़ रिकॉर्ड करें और मूल से तुलना करें, ख़ासकर ratio, asset, sheet जैसे शब्दों पर ध्यान दें।
शैडोइंग तकनीक क्या है?
शैडोइंग (Shadowing) एक विज्ञान-समर्थित भाषा सीखने की तकनीक है जो मूल रूप से पेशेवर दुभाषिया प्रशिक्षण के लिए विकसित की गई थी। विधि सरल लेकिन शक्तिशाली है: आप मूल अंग्रेज़ी ऑडियो सुनते हैं और तुरंत इसे ज़ोर से दोहराते हैं — जैसे वक्ता की छाया 1-2 सेकंड की देरी से। शोध से पता चलता है कि यह उच्चारण सटीकता, स्वर, लय, जुड़ी हुई ध्वनियाँ, सुनने की समझ और बोलने की प्रवाहशीलता में काफ़ी सुधार करता है।