Fundamental Analysis | 02-Balance Sheet
Balance Sheet Analysis
๐ Topics Covered
- 2.1 ๐งพ Understanding the Balance Sheet
- Core definition, purpose, and snapshot concept
- The fundamental accounting equation
- 2.2 ๐ฐ Classification of Assets
- Duration-based: Current vs. Non-Current Assets
- Value-based: Appreciating vs. Depreciating Assets
- 2.3 ๐ณ Understanding Equity and Liabilities
- The “Source of Funds” perspective
- Breakdown of Equity: Share Capital vs. Other Equity
- 2.4 ๐ฆ Detailed Breakdown of Liabilities
- Non-Current Liabilities (Provisions & Deferred Tax Liabilities)
- Current Liabilities (Trade payables, short-term debt, tax provisions)