{"id":999978288,"date":"2025-09-01T16:29:30","date_gmt":"2025-09-01T09:29:30","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978288"},"modified":"2026-06-09T13:39:53","modified_gmt":"2026-06-09T06:39:53","slug":"guide-to-analyzing-corporate-financial-statements","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/","title":{"rendered":"How to analyze corporate financial reports in depth \u2013 Optimize data quality with Automation technology"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Not only accountants \u2013 but also directors, investors, banks, shareholders\u2026 all need to understand and rely on financial reports to make accurate decisions. Therefore, understanding and analyzing corporate financial reports is an important and indispensable step in the process of corporate governance \u2013 whether it is a startup, small and medium-sized enterprise or large corporation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by <a href=\"https:\/\/bizzi.vn\/\"><strong>Bizzi<\/strong><\/a> will provide useful information on how to analyze corporate financial reports, helping leaders have a comprehensive view of the financial situation of the enterprise to make accurate and timely decisions.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phan_tich_BCTC_Bien_du_lieu_ke_toan_thanh_chien_luoc_hanh_dong_thuc_te\" >Financial Statement Analysis: Turning Accounting Data into Practical Action Strategies<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Dinh_nghia_phan_tich_Bao_cao_tai_chinh_doanh_nghiep\" >Definition of Corporate Financial Statement Analysis\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Tam_quan_trong_cua_viec_phan_tich_bao_cao_tai_chinh_doanh_nghiep_doi_voi_tung_vi_tri_trong_cong_ty\" >The Importance of Corporate Financial Statement Analysis for Every Position in a Company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Chuan_bi_phan_tich_Xac_dinh_muc_tieu_va_kiem_tra_do_tin_cay\" >Prepare for Analysis: Define Objectives and Check Reliability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Cac_loai_Bao_cao_tai_chinh_cot_loi_can_hieu_ro\" >Core Financial Statements to Understand<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Bang_can_doi_ke_toan_BCDKT_Buc_anh_chup_suc_khoe_tai_chinh\" >Balance Sheet (BSC): A Snapshot of Financial Health<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh_BCKQHDKD_Danh_gia_hieu_suat_sinh_loi\" >Business performance report (BCKQHDKD): Assessing profitability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Bao_cao_luu_chuyen_tien_te_BCLCTT_Phan_tich_dong_tien_song\" >Cash Flow Statement (BCLCTT): Live Cash Flow Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Thuyet_minh_bao_cao_tai_chinh_%E2%80%9CCuon_so_tay%E2%80%9D_giai_thich_cac_con_so\" >Notes to financial statements: The \u201chandbook\u201d that explains the numbers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phuong_phap_va_ky_thuat_phan_tich_bao_cao_tai_chinh_doanh_nghiep_chuyen_nghiep\" >Professional methods and techniques for analyzing corporate financial statements<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Cac_phuong_phap_phan_tich_bao_cao_tai_chinh\" >Methods of financial statement analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Cac_ky_thuat_phan_tich_bao_cao_tai_chinh\" >Financial statement analysis techniques<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Huong_dan_phan_tich_cac_chi_so_tai_chinh_quan_trong\" >Guide to analyzing important financial indicators<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phan_tich_kha_nang_thanh_toan_%E2%80%93_Doanh_nghiep_co_the_tra_no_khong\" >Solvency Analysis \u2013 Can the Business Pay Its Debt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phan_tich_hieu_qua_hoat_dong_%E2%80%93_Doanh_nghiep_van_hanh_co_tot_khong\" >Performance Analysis \u2013 Is the business running well?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phan_tich_kha_nang_sinh_loi_%E2%80%93_Doanh_nghiep_co_tao_ra_loi_nhuan_khong\" >Profitability Analysis \u2013 Is the business making a profit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Phan_tich_dong_tien_%E2%80%93_Dong_tien_co_on_dinh_va_ben_vung_khong\" >Cash Flow Analysis \u2013 Is the cash flow stable and sustainable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Thach_thuc_ve_du_lieu_dau_vao_va_giai_phap_tu_dong_hoa_du_lieu_goc_Bizzi\" >The challenge of input data and the solution of master data automation (Bizzi)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Sai_lam_cot_loi_Phan_tich_du_lieu_BCTC_khong_chinh_xac_khong_kip_thoi\" >Core mistake: Inaccurate and untimely analysis of financial statement data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Bizzi_Nen_tang_tu_dong_hoa_dam_bao_chat_luong_du_lieu_chuan_Ke_toan\" >Bizzi: Automation platform ensures data quality according to Accounting standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/guide-to-analyzing-corporate-financial-statements\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_BCTC_Bien_du_lieu_ke_toan_thanh_chien_luoc_hanh_dong_thuc_te\"><\/span>Financial Statement Analysis: Turning Accounting Data into Practical Action Strategies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">More than just \u201clooking at numbers,\u201d analyzing a company\u2019s financial statements helps turn accounting data into actionable strategies. If an accountant only prepares reports without analyzing them, he or she has only completed 50% of financial work.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_phan_tich_Bao_cao_tai_chinh_doanh_nghiep\"><\/span><b>Definition of Corporate Financial Statement Analysis\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/bizzi.vn\/bao-cao-tai-chinh-la-gi\/\"><strong>Corporate financial reports<\/strong><\/a> is the process of reviewing, evaluating and interpreting information presented in financial statements to measure the performance, profitability, financial position and potential risks of an enterprise.<\/p>\n<p><span style=\"font-weight: 400;\">This process is based on data in basic financial reports (Balance Sheet, Income Statement, Cash Flow Statement, Notes to Financial Statements) combined with analytical methods (comparison, financial ratios, trends, structures, etc.) to provide objective assessments and support management, investment or credit decisions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_phan_tich_bao_cao_tai_chinh_doanh_nghiep_doi_voi_tung_vi_tri_trong_cong_ty\"><\/span><b>The Importance of Corporate Financial Statement Analysis for Every Position in a Company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Analyzing corporate financial statements is not only the job of the accounting department but also a strategic tool for all departments and leadership levels. Each position in the organization has a different perspective and need to exploit financial information, thereby forming accurate and timely decisions.<\/span><\/p>\n<p><b>1. For administrators<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Financial statements are \u201cmaps\u201d that help management determine the current position and future direction of the business. Through analysis, managers can:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Evaluate the performance of each department, project or product.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Identify strengths to promote, and identify weaknesses that need improvement.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Detect early signs of risk such as declining profits, cash flow imbalances or increasing debt burden.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Make strategic decisions: expand markets, restructure operations, cut costs or raise capital.<\/span><\/li>\n<\/ul>\n<p><b>2. For investors<\/b><b><br \/>\n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Investors need a comprehensive picture of a company\u2019s profitability and growth before investing. Financial statement analysis helps them:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Evaluate profit potential and profitability.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Compare performance with other businesses in the same industry.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Determine financial risk to consider investment ratios and stock holding strategies.<\/span><\/li>\n<\/ul>\n<p><b>3. For banks and credit institutions<\/b><\/p>\n<ul>\n<li>Lending institutions use financial statements as a tool to assess a business&#039;s reputation and ability to repay its debts. The analysis helps them:<\/li>\n<li><span style=\"font-weight: 400;\">Determine short-term and long-term solvency.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Assess cash flow stability and ability to generate profits to repay debt.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Minimize credit risk and set appropriate lending limits.<\/span><\/li>\n<\/ul>\n<p><b>4. For suppliers<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When providing goods or services, suppliers need to ensure that their partners are able to pay on time. Financial statement analysis helps them:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Assess financial health and affordability.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Decide on trade credit terms.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Maintain a sustainable partnership based on trust.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978296\" aria-describedby=\"caption-attachment-999978296\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999978296 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1.jpg\" alt=\"financial-report-analysis \" width=\"1200\" height=\"800\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1.jpg 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-300x200.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-1024x683.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-768x512.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999978296\" class=\"wp-caption-text\">The importance of analyzing corporate financial statements<\/figcaption><\/figure>\n<p><b>5. Modern technology \u2013 the \u201cright arm\u201d of financial analysis<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In the era of strong AI development, the application of technology solutions helps businesses process data faster, more accurately and more transparently than ever. A comprehensive financial management platform like <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> brings many outstanding benefits:<\/span><\/p>\n<ul>\n<li><b>Transparent financial data, updated real-time:<\/b><span style=\"font-weight: 400;\"> All reports and data are synchronized as soon as a transaction occurs.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li><b>Automatically collect \u2013 check \u2013 classify invoices, documents, and expenses:<\/b><span style=\"font-weight: 400;\"> Minimize manual errors, save data entry time.<\/span><\/li>\n<li><b>AI assistant analyzes and visualizes data:<\/b><span style=\"font-weight: 400;\"> Support management and departments to make quick and accurate decisions.<\/span><\/li>\n<li><b>Ensure compliance with accounting standards and tax regulations:<\/b><span style=\"font-weight: 400;\"> Minimize legal risks and costs of handling violations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi not only serves the accounting department but is also the platform for the entire business to operate based on. <\/span><b>Accurate, transparent and easily accessible financial data<\/b><span style=\"font-weight: 400;\">, creating sustainable competitive advantages in the market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuan_bi_phan_tich_Xac_dinh_muc_tieu_va_kiem_tra_do_tin_cay\"><\/span>Prepare for Analysis: Define Objectives and Check Reliability<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For an effective financial statement analysis process, thorough preparation is the first and most important step. This includes clearly defining the analysis objectives and especially checking the reliability of the financial data.<\/p>\n<p>In particular, the auditor&#039;s opinion is an extremely important indicator of the reliability of the numbers in the financial statements. Before delving into the analysis, you need to understand the meaning of each type of audit opinion and its impact.<\/p>\n<p><strong>There are four main types of audit opinions:<\/strong><\/p>\n<ol>\n<li><strong>Full acceptance opinion<\/strong> (Unqualified Opinion): This is the best opinion, showing that the financial statements honestly and fairly reflect the financial situation, business performance, and cash flow of the enterprise according to current Accounting Standards. Investors and banks can completely trust these numbers to make decisions.<\/li>\n<li><strong>Partial Acceptance\/Exception<\/strong> (Qualified Opinion): The auditor discovers one or more issues that are inconsistent with accounting standards but do not materially affect the entire report. This opinion warns users to carefully review the excluded items, as they may partially distort the overall view of the business.<\/li>\n<li><strong>Opinion not accepted<\/strong> (Adverse Opinion): This is the most serious opinion, indicating that the financial statements contain material and pervasive misstatements that are unacceptable. This opinion is a big red flag, warning investors\/banks that the financial statements are unreliable and should not be used to make any important decisions.<\/li>\n<li><strong>Refused to comment<\/strong> (Disclaimer of Opinion): The auditor is unable to express an opinion because he has not obtained sufficient and appropriate audit evidence, or because there are too many limitations in the scope of the audit. Like an adverse opinion, this opinion also indicates that the financial statements are not reliable because there is no assurance of truth and fairness.<\/li>\n<\/ol>\n<p>Checking the auditor\u2019s opinion at the outset will help you assess the \u201cquality of the raw data\u201d you are analyzing. A financial statement with an adverse or disclaimer opinion is almost worthless in making investment or lending decisions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_Bao_cao_tai_chinh_cot_loi_can_hieu_ro\"><\/span><b>Core Financial Statements to Understand<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Financial statements are not just a collection of dry numbers prepared according to accounting regulations, but a tool that reflects the \u201chealth\u201d and \u201cblood\u201d of a business. They allow managers, investors, banks, suppliers, etc. to understand the overall picture of the financial situation, thereby making accurate decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Vietnamese Accounting Standards (VAS), a basic set of financial statements includes four components: <\/span><b>Balance Sheet, Income Statement, Cash Flow Statement and Notes to Financial Statements<\/b><span style=\"font-weight: 400;\">. Of these, the first three are the backbone of the analysis process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here is the full summary <a href=\"https:\/\/bizzi.vn\/cac-loai-bao-cao-tai-chinh-huong-dan-toan-dien-ve-muc-dich-vai-tro-va-giai-phap-cong-nghe\/\"><strong>types of financial reports<\/strong><\/a> in the enterprise, including mandatory reports according to Vietnamese accounting standards (VAS):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_BCDKT_Buc_anh_chup_suc_khoe_tai_chinh\"><\/span><b>Balance Sheet (BSC): A Snapshot of Financial Health<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The balance sheet shows all the assets a business owns and the capital used to create those assets at a specific point in time (for example, December 31 of the fiscal year).<\/span><\/p>\n<ul>\n<li><b>Structure:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Asset<\/b><span style=\"font-weight: 400;\"> \u2013 Includes short-term assets (cash, inventory, receivables\u2026) and long-term assets (factories, machinery, real estate, intellectual property rights\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Capital<\/b><span style=\"font-weight: 400;\"> \u2013 Including liabilities (short-term, long-term) and equity (contributed capital, undistributed profits\u2026).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Analysis objectives:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Assessment of short-term solvency:<\/b><span style=\"font-weight: 400;\"> Compare current assets with current liabilities to see if a business has the ability to pay its debts as they come due.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determine capital structure:<\/b><span style=\"font-weight: 400;\"> How much % of borrowed capital is the business using compared to its own capital? Is the financial leverage ratio safe?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Measuring stability:<\/b><span style=\"font-weight: 400;\"> A healthy balance sheet usually has a balance between profitable assets and stable capital sources, limiting too high short-term debt.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Real life example: <\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A company A has <\/span><b>short term assets 200 billion<\/b><span style=\"font-weight: 400;\">, short-term debt 150 billion \u2192 <\/span><b>Current ratio = 200\/150 = 1.33<\/b><span style=\"font-weight: 400;\">This shows that the company has enough short-term solvency but the margin of safety is not too high.<\/span><\/p>\n<figure id=\"attachment_999978282\" aria-describedby=\"caption-attachment-999978282\" style=\"width: 957px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978282 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-lap-bao-cao-tai-chinh-excel-1.png\" alt=\"how-to-analyze-financial-reports 1 \" width=\"957\" height=\"603\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-lap-bao-cao-tai-chinh-excel-1.png 957w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-lap-bao-cao-tai-chinh-excel-1-300x189.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-lap-bao-cao-tai-chinh-excel-1-768x484.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-lap-bao-cao-tai-chinh-excel-1-18x12.png 18w\" sizes=\"(max-width: 957px) 100vw, 957px\" \/><figcaption id=\"caption-attachment-999978282\" class=\"wp-caption-text\">Balance Sheet (BSC): A Snapshot of Financial Health<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh_BCKQHDKD_Danh_gia_hieu_suat_sinh_loi\"><\/span><b>Business performance report (BCKQHDKD): Assessing profitability<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This report reflects revenue, expenses, and profits over an accounting period (month, quarter, or year).<\/p>\n<ul>\n<li><b>Main structure:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sales and service revenue<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cost of goods sold<\/b><span style=\"font-weight: 400;\"> \u2192 create <\/span><b>gross profit<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Selling expenses, business management expenses<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Net operating profit<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial expenses, other income<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Profit before and after tax<\/b><\/li>\n<\/ul>\n<\/li>\n<li><b>Analysis objectives:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Profitability assessment:<\/b><span style=\"font-weight: 400;\"> Calculate gross profit margin and net profit to see how effectively a business manages costs and selling prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Identify growth trends:<\/b><span style=\"font-weight: 400;\"> Compare revenue and profit over periods to detect expansion or decline trends.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cost structure analysis:<\/b><span style=\"font-weight: 400;\"> How do selling, general, and administrative expense ratios affect profits?<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Real life example:<\/b><b><br \/>\n<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Company B has <\/span><b>revenue 500 billion<\/b><span style=\"font-weight: 400;\">, <\/span><b>cost price 350 billion<\/b><span style=\"font-weight: 400;\"> \u2192 gross profit 150 billion \u2192 <\/span><b>Gross profit margin = 150\/500 = 30%<\/b><span style=\"font-weight: 400;\">. If this ratio is higher than the industry average (25%), it indicates good cost control or premium product positioning.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<figure id=\"attachment_999978295\" aria-describedby=\"caption-attachment-999978295\" style=\"width: 1048px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978295 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2.png\" alt=\"financial-report-analysis \" width=\"1048\" height=\"534\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2.png 1048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2-300x153.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2-1024x522.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2-768x391.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-2-18x9.png 18w\" sizes=\"(max-width: 1048px) 100vw, 1048px\" \/><figcaption id=\"caption-attachment-999978295\" class=\"wp-caption-text\">The income statement reflects revenue, expenses, and profits over an accounting period (month, quarter, or year).<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te_BCLCTT_Phan_tich_dong_tien_song\"><\/span><b>Cash Flow Statement (BCLCTT): Live Cash Flow Analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">BCLCTT said <\/span><b>actual cash flow in and out<\/b><span style=\"font-weight: 400;\"> of a business in a period, classified into three groups of activities:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Business Operations (CFO):<\/b><span style=\"font-weight: 400;\"> Money collected from customers, paid to suppliers, paid salaries, paid interest on loans...<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Investment Activities (CFI):<\/b><span style=\"font-weight: 400;\"> Buying\/selling fixed assets, contributing investment capital, recovering investment...<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial Activities (CFF):<\/b><span style=\"font-weight: 400;\"> Borrowing, repaying debt, issuing shares, paying dividends\u2026<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Analysis objectives:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Assess the ability to generate cash from core operations:<\/b><span style=\"font-weight: 400;\"> A sustainable business needs a consistently positive CFO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Track investment strategy:<\/b><span style=\"font-weight: 400;\"> A large negative CFI may indicate that the business is investing in expansion, while a positive CFI is usually an asset sale or capital return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determine debt repayment and dividend payment capacity:<\/b><span style=\"font-weight: 400;\"> Financial cash flows help predict debt repayment capacity and dividend policy.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Real life example:<\/b><\/li>\n<\/ul>\n<figure id=\"attachment_999978294\" aria-describedby=\"caption-attachment-999978294\" style=\"width: 821px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978294 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1.png\" alt=\"financial-report-analysis \" width=\"821\" height=\"697\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1.png 821w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-300x255.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-768x652.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/cach-phan-tich-bao-cao-tai-chinh-1-14x12.png 14w\" sizes=\"(max-width: 821px) 100vw, 821px\" \/><figcaption id=\"caption-attachment-999978294\" class=\"wp-caption-text\">BCLCTT shows the actual cash flow in and out of a business during a period.<\/figcaption><\/figure>\n<p>Company C has <b>CFO = +80 billion<\/b>, <b>CFI = -50 billion<\/b>, <b>CFF = -20 billion<\/b> \u2192 net cash flow = +10 billion. This shows that the company generates money from operations, uses most of it to invest and pay down debt, and still has cash left over.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh_%E2%80%9CCuon_so_tay%E2%80%9D_giai_thich_cac_con_so\"><\/span><b>Notes to financial statements: The \u201chandbook\u201d that explains the numbers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With the above problem, Bizzi&#039;s solution helps automate and streamline the process of managing costs, invoices, and debts, ensuring that input data for these reports is always accurate and updated in real time. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">With the Input Invoice Processing, Reconciliation and Management feature (IPA + 3way), Bizzi Bot uses RPA and AI technology to automatically upload, check and reconcile invoices (PO, GR) in real time, warn of risky invoices, and integrate API with existing ERP &amp; Accounting systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi Expense allows you to set budgets by department\/project, monitor spending against budget, and alert you when you exceed your limits. The automated expense approval system speeds up the approval process, tracks expenses in real time, and generates detailed reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate electronic invoice management together <\/span><span style=\"font-weight: 400;\">B-Invoice is able to integrate with enterprise resource planning (ERP) systems. At the same time, B-Invoice provides a diverse invoice template warehouse, meeting the needs of all businesses. In addition, businesses can also design invoices according to their own requirements; store invoices for 10 years according to the law, helping businesses save on invoice storage costs.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_va_ky_thuat_phan_tich_bao_cao_tai_chinh_doanh_nghiep_chuyen_nghiep\"><\/span><b>Professional methods and techniques for analyzing corporate financial statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To comprehensively assess the performance and financial health of a business, financial professionals, management accountants, investors, banks and auditors often apply many different methods and techniques of financial statement analysis. Each method has its own advantages and is often combined to ensure a multi-dimensional perspective.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_phan_tich_bao_cao_tai_chinh\"><\/span><b>Methods of financial statement analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>Comparative method<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose:<\/b><span style=\"font-weight: 400;\"> Determine the variation of financial ratios over time or compared to industry standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to do:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Compare data between consecutive periods to identify trends (growth, decline, stability).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Compare with businesses in the same industry to assess competitive position.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Compare this year&#039;s gross profit margin with last year&#039;s or with the industry average to see production and business efficiency.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Ratio method<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose:<\/b><span style=\"font-weight: 400;\"> Analyze the relationship between financial ratios to evaluate aspects such as solvency, capital efficiency, and profitability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to do:<\/b><span style=\"font-weight: 400;\"> Calculate and compare ratios such as:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Liquidity ratio:<\/b><span style=\"font-weight: 400;\"> Current Ratio, Quick Ratio<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Profitability ratio:<\/b><span style=\"font-weight: 400;\"> ROA, ROE, Net profit margin<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Operating ratio:<\/b><span style=\"font-weight: 400;\"> Inventory Turnover, Accounts Receivable Turnover<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For example:<\/b><span style=\"font-weight: 400;\"> If ROE is high but ROA is low, further analysis is needed to see if the business is relying heavily on financial leverage.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Factor analysis method<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose:<\/b><span style=\"font-weight: 400;\"> Separate and measure the impact of each factor on a specific financial indicator.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to do:<\/b><span style=\"font-weight: 400;\"> Apply models such as DuPont to analyze the impact of profit margin, asset turnover, and financial leverage on ROE.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For example:<\/b><span style=\"font-weight: 400;\"> If ROE is decreasing, it could be due to falling profit margins, slowing asset turnover, or a change in the debt\/equity ratio.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_ky_thuat_phan_tich_bao_cao_tai_chinh\"><\/span><b>Financial statement analysis techniques<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>Horizontal Analysis<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Concept:<\/b><span style=\"font-weight: 400;\"> Compare financial ratios over multiple periods to determine whether they are increasing, decreasing, or stable.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application:<\/b><span style=\"font-weight: 400;\"> Track revenue growth over 3\u20135 years; analyze whether expenses are growing faster or slower than revenue.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Vertical Analysis<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Concept:<\/b><span style=\"font-weight: 400;\"> Convert each indicator to a percentage of a base figure to make it easier to compare between periods or between businesses of different sizes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application:<\/b><span style=\"font-weight: 400;\"> In the income statement, show selling expenses, administrative expenses, and cost of goods sold as a multiple of revenue to evaluate the cost structure.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Ratio Analysis<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Concept:<\/b><span style=\"font-weight: 400;\"> Calculate key financial ratios and compare against industry benchmarks or internal targets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Profitability:<\/b><span style=\"font-weight: 400;\"> Compare ROE, ROA with competitors<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Liquidity:<\/b><span style=\"font-weight: 400;\"> Assessing the ability to meet short-term obligations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Financial leverage:<\/b><span style=\"font-weight: 400;\"> Analyze debt\/equity ratio to see the level of financial risk.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_phan_tich_cac_chi_so_tai_chinh_quan_trong\"><\/span><b>Guide to analyzing important financial indicators<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are detailed instructions on how to <a href=\"https:\/\/bizzi.vn\/huong-dan-cach-do-luong-suc-khoe-doanh-nghiep-qua-cac-chi-so-tai-chinh-co-the-ban-chua-biet\/\"><strong>financial ratio analysis<\/strong><\/a> important in corporate financial reporting, applicable to both finance and accounting students and managers who want to understand the business performance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_kha_nang_thanh_toan_%E2%80%93_Doanh_nghiep_co_the_tra_no_khong\"><\/span><b>Solvency Analysis \u2013 Can the Business Pay Its Debt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>Current Ratio<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> Current Assets \/ Current Liabilities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Indicates the extent to which short-term obligations are covered by current assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interpretation:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>&gt; 1<\/b><span style=\"font-weight: 400;\">: The business has the ability to pay short-term debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>&lt; 1<\/b><span style=\"font-weight: 400;\">: Potential risk of working capital imbalance.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>Interest Coverage Ratio<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> EBIT \/ Interest Expense<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Measures the ability to pay interest from earnings before interest and taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reference threshold:<\/b><span style=\"font-weight: 400;\"> &gt; 3 is considered safe, below 1.5 is a warning sign.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Receivable Turnover Ratio<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> Net Sales \/ Average Accounts Receivable<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Reflects the speed of collecting money from customers. High turnover means fast collection, low risk of bad debt.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If your business is looking for the optimal solution to the problem of debt management and wants to improve work efficiency, Bizzi is a reliable choice with modern technology and diverse features, helping you to confidently develop a sustainable business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi provides a smart debt management solution with comprehensive features such as accurate debt control, automatic debt reminders, detailed management of customers and suppliers, multi-dimensional reports on debt status and debt age. With Bizzi, debt management is no longer a burden but becomes a competitive advantage for businesses.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi&#039;s automated debt management platform for businesses helps solve all problems in debt processing and collection, effectively controls cash flow, minimizes financial risks and improves the productivity of the accounting department.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase overdue debt collection efficiency thanks to automatic reminder system, periodic emails, ensuring no late paying customers are missed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save time &amp; costs, limit risks arising from long-term debt, shorten debt collection process, avoid procedural hassles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comprehensively monitor your employees&#039; debt collection process, easily track debt collection history for each customer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flexible debt tracking by invoice, contract or customer, easy to retrieve and classify.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically reconcile payments with bank statements, manage pending payment lists clearly and transparently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Notify debt and payment status to relevant departments, helping to synchronize processing procedures and make timely decisions.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_hieu_qua_hoat_dong_%E2%80%93_Doanh_nghiep_van_hanh_co_tot_khong\"><\/span><b>Performance Analysis \u2013 Is the business running well?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>Inventory Turnover Ratio<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> Inventory Turnover = Cost of Goods Sold \/ Average Inventory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>High rotation:<\/b><span style=\"font-weight: 400;\"> Fast selling, low inventory \u2192 reduce storage costs, reduce the risk of obsolete goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Low RPM:<\/b><span style=\"font-weight: 400;\"> Slow-selling, stagnant goods \u2192 risk of price reduction or product cancellation.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>For example:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company A has a turnover of 12 \u2192 on average, the entire warehouse is rotated once a month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprise B only = 4 \u2192 takes 3 months to rotate, capital is &quot;locked&quot; for a long time.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Debt to Equity Ratio<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> D\/E = Total Liabilities \/ Owner&#039;s Equity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Reflects the level of debt used. High ratios increase expected returns but also increase financial risk.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>&lt; 1:<\/b><span style=\"font-weight: 400;\"> Safe, mainly using own capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>1 \u2013 2:<\/b><span style=\"font-weight: 400;\"> Make good use of financial leverage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>&gt; 2:<\/b><span style=\"font-weight: 400;\"> High risk, easy to lose the ability to pay when revenue decreases.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Analysis:<\/b><span style=\"font-weight: 400;\"> It is advisable to compare with the industry average, as each sector has a different capital structure (for example construction is usually higher than services).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_kha_nang_sinh_loi_%E2%80%93_Doanh_nghiep_co_tao_ra_loi_nhuan_khong\"><\/span><b>Profitability Analysis \u2013 Is the business making a profit?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This group of indicators answers the question <\/span><b>\u201cHow much profit does the business generate for each dollar of revenue or assets or capital invested?\u201d<\/b><\/p>\n<ul>\n<li><b>Gross Profit Margin<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe: <\/b><span style=\"font-weight: 400;\">GPM = (Net Revenue \u2013 Cost of Goods Sold) \/ Net Revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Indicates the ability to control cost of goods sold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For example:<\/b><span style=\"font-weight: 400;\"> If the enterprise&#039;s GPM = 40%, it means that for every 100 VND of revenue, the enterprise retains 40 VND to pay for sales, management and profit costs.<\/span><\/li>\n<li>When analyzing the Business Plan, accurate control of Cost of Capital and Operating Expenses is a decisive factor. To ensure this, the business needs to have a system<\/li>\n<\/ul>\n<\/li>\n<li><b>Net Profit Margin (ROS)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe: <\/b><span style=\"font-weight: 400;\">ROS = Profit after tax \/ Net revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Reflects the final profit remaining after deducting all expenses and taxes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Threshold:<\/b><span style=\"font-weight: 400;\"> High ROS often indicates a business has a competitive advantage or good cost control.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Return on Assets (ROA)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b> <span style=\"font-weight: 400;\">ROA = Profit after tax \/ Average total assets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Measures how effectively assets are used to generate profits. The higher the ROA, the better the company is utilizing its resources.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Return on equity (ROE)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe: <\/b><span style=\"font-weight: 400;\">ROE = Profit after tax \/ Average equity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Indicates the efficiency of capital use by shareholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reference threshold:<\/b><span style=\"font-weight: 400;\"> ROE &gt; 15% is considered attractive to investors, but needs to be compared with the industry average.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>By analyzing each of these components, managers can accurately determine the reasons for the increase or decrease in ROE, thereby developing more effective improvement strategies (for example, focusing on increasing ROS, boosting asset turnover, or adjusting debt structure).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_dong_tien_%E2%80%93_Dong_tien_co_on_dinh_va_ben_vung_khong\"><\/span><b>Cash Flow Analysis \u2013 Is the cash flow stable and sustainable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Cash flow is the &quot;blood&quot; of a business. Many companies report profits on paper but still go bankrupt due to lack of cash.<\/span><\/p>\n<ul>\n<li><b>Net Cash Flow from Operations (CFO)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Shows the ability to generate cash from core operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Analysis:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Positive and steadily increasing CFO \u2192 business is generating real money.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Continuous negative CFO \u2192 need to consider the cause (increased inventory, slow customer payment\u2026).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>Free Cash Flow to Equity (FCFE)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> FCFE = CFO \u2013 Capital Expenditures + Net Debt\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Token:<\/b>A stable positive FCFE is a sign that the company has the ability to finance growth and pay dividends to shareholders without having to borrow more.<b><br \/>\n<\/b><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_ve_du_lieu_dau_vao_va_giai_phap_tu_dong_hoa_du_lieu_goc_Bizzi\"><\/span>The challenge of input data and the solution of master data automation (Bizzi)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lam_cot_loi_Phan_tich_du_lieu_BCTC_khong_chinh_xac_khong_kip_thoi\"><\/span>Core mistake: Inaccurate and untimely analysis of financial statement data<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the age of technology, financial statement analysis is no longer limited to calculating indicators. The biggest challenge that many businesses face is \u201cinput data quality\u201d.<\/p>\n<p>If the source data (from invoices, documents, costs, debts) is incorrect, lacks transparency, or is not updated in a timely manner, no matter how sophisticated the analysis method is, the results will still lead to wrong decisions. Specifically, there are two core problems:<\/p>\n<p><strong>Manual input data is prone to errors<\/strong>:<\/p>\n<ul>\n<li>Manually entering invoices, expense management, accounts receivable and other documents often leads to unnecessary errors such as errors, duplications, or omissions. These errors directly distort basic financial indicators such as revenue, expenses, profits, and assets\/equity items on the Balance Sheet. As a result, analyses of profitability, payment or operating efficiency become unreliable, leading to wrong decisions in management or investment.<\/li>\n<\/ul>\n<p><strong>Lack of real-time data and timely updates:<\/strong><\/p>\n<ul>\n<li>Especially for businesses that still rely on manual processes or basic tools like Excel, there is often a large delay in updating financial data. By the time management receives reports, the data no longer accurately reflects the current state of the business. This hinders the ability to make quick decisions, respond promptly to market fluctuations, and build strategies based on the latest information.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_Nen_tang_tu_dong_hoa_dam_bao_chat_luong_du_lieu_chuan_Ke_toan\"><\/span>Bizzi: Automation platform ensures data quality according to Accounting standards<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To thoroughly address the challenges of input data quality and ensure the timeliness of financial reports, Bizzi offers a comprehensive automation platform that helps businesses from small to large operate based on accurate and transparent information.<\/p>\n<ul>\n<li><strong>Input invoice processing:<\/strong> Bizzi Bot uses RPA and AI technology to automatically download, check, and reconcile invoices (PO, GR) in real time. This ensures that all purchases and expenses are recorded accurately, eliminating manual errors and ensuring that Revenue, Cost of Goods, and Expenses in the Income Statement are accurate from the start.<\/li>\n<li><strong>Automatic cost and debt management<\/strong>: Bizzi&#039;s platform allows for budgeting, expense monitoring, and automatic debt reminders. As a result, important items on the Balance Sheet such as Accounts Receivable, Accounts Payable, and Inventory are always tightly controlled, transparent, and updated promptly. This also directly affects the stability of Cash Flow from business operations.<\/li>\n<li><strong>Deep integration with existing ERP &amp; Accounting systems<\/strong>: Bizzi is not only a standalone tool but also a powerful extension to your business management system. API integration enables continuous data synchronization, providing real-time financial information. This allows management and other departments to make decisions based on the most up-to-date financial picture, supporting immediate and effective trend analysis.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In short, analyzing a company&#039;s financial statements is not just an accounting task, but the foundation for making smart and strategic business decisions. Mastering this skill helps businesses continuously develop and maintain their competitive position.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Applying automation technology solutions like Bizzi will help the financial management and analysis process become more efficient, accurate and transparent than ever. Bizzi provides a comprehensive cost control system and AI assistant for the finance and accounting department, helping businesses have real-time, accurate data to support analysis and make quick, reliable decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Don&#039;t let your financial statement analysis be affected by manual data, errors and delays. Discover Bizzi Financial Automation Solution now to have real-time, accurate data and turn information into sustainable competitive advantage. Register for consultation here: <\/span><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Not only accountants \u2013 but also directors, investors, banks, shareholders\u2026 all need to understand and rely on financial reports\u2026<\/p>","protected":false},"author":56,"featured_media":999978291,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[76],"tags":[],"class_list":["post-999978288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-nhin-cfo"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978288"}],"version-history":[{"count":6,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978288\/revisions"}],"predecessor-version":[{"id":999979106,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978288\/revisions\/999979106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999978291"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}