Tier 3 · AdvancedFree

Financial Statement Analysis

Under the Hood

8 modules~58 min totalVerifiable certificate on completion

Syllabus

01The DuPont DecompositionMath
9 min
02ROIC, WACC, and Economic ProfitMath
9 min
03Accruals and the Beneish M-ScoreMath
10 min
04The DuPont Trap
6 min
05The Inventory Signal
6 min
06The Cash Mirage
6 min
07The Hidden Liability
6 min
08The Beneish Score
6 min

From Module 1 — read a sample

ROE tells you how many cents of profit a company earns for every dollar shareholders put in — like miles per gallon, but for a business. The DuPont decomposition splits that single number into three separate levers: profit per sale, how hard assets work, and how much debt the company uses. Two companies can show the same ROE while operating completely different engines underneath.

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