Chapter 24

Innovative Techniques of Financial Statement Analysis

Here are two innovative tools—Per Employee Analysis for assessing employee productivity and efficiency through the financial statements, and Per Equity Share Analysis for assessing shareholders’ wealth creation. These tools should add new dimensions to the existing tools and techniques of financial statement analysis.


This chapter seeks to enable you to develop knowledge and understanding of:

  1. Two innovative techniques of financial statement analysis, namely, per employee analysis and per share analysis.

  2. Analysis per employee—the rationale, methodology, profitability ...

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