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Limitations of Financial Statements Analysis




While financial statements analysis is an essential tool for evaluating a company’s economic and financial performance, it has its limitations, like…


Historical Data

Financial statements analysis is based on historical data, which may not be a reliable indicator of future performance


Industry Differences

Different industries have different accounting practices, making it difficult to compare companies in different industries


Non–Financial Factors

Financial statements analysis does not take into account non–financial factors that may impact a company’s financial health, such as changes in management, industry trends, or economic conditions


Misleading Ratios

Financial ratios can be misleading if they are not analyzed in the proper context → For example, a company with a high debt–to–equity ratio may not be a cause for concern if it has a stable cash flow and the debt is being used to finance growth opportunities


Manipulation

Financial statements can be manipulated, intentionally or unintentionally, which can result in inaccurate analysis

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