This is a teaching material for a module of Financial analysis at Universidad Tecnologica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times, but the basic content is the same we developed many years ago. This material is an unpublished one. This chapter is a detailed presentation of different financial ratios commonly used in financial management. However, we make some changes to the traditional way of measuring ratios and many of them are related to items from current and previous period. The usual formulation is to compare all items with other items of the same period. This is not correct for some ratios (i.e. for measuring return of equity and/or total assets. We give detailed examples for each case.
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Paper provided by UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR in its series Documentos de Trabajo with number
005506.