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<\/figure>\n\n\n\nRevenue<\/h2>\n\n\n\n
The cornerstone of a business's activity<\/strong><\/p>\n\n\n\n Revenue is the basic data<\/strong> to analyze the business as it impacts all other indicators. It represents the total sales made over a given period, whether they are goods (products, merchandise) or services. <\/p>\n\n\n\n It is an important starting point, as it gives an idea of the size and activity of the business. However, revenue alone does not indicate whether a business is profitable. To determine this, it is also necessary to consider the expenses required to generate those sales, such as the cost of raw materials, salaries, rent, financial interest, and taxes. <\/p>\n\n\n\n Comparing revenue with these expenses helps measure the profitability and financial health of the business. Other indicators, such as the margin or net profit, help refine this analysis and provide a better understanding of the overall situation. <\/p>\n\n\n\n The key indicator for sound management<\/strong> <\/p>\n\n\n\n The working capital ratio<\/strong> indicates the amount available to a business to finance its ongoing operations. In other words, it is the money available to cover daily expenses, pay accounts receivable, and invest in new projects. <\/p>\n\n\n\n There are two main indicators to measure this financial capacity: <\/p>\n\n\n\n Unlike the working capital ratio, the quick ratio excludes inventory and accounts receivable, as they cannot always be converted into cash quickly. This ratio is therefore stricter and reflects the company's ability to respond to a financial emergency. <\/p>\n\n\n\n The benchmark for evaluating the company's performance<\/strong> <\/p>\n\n\n\n The\u00a0operating income <\/strong>mesures, as its name suggests, the gross margin generated solely by the normal and ongoing operations of the business. In other words, this indicator does not take into account the financing policy (loan duration, interest rates) or tax considerations (taxes). It highlights the\u00a0economic performance <\/strong>of the business and is calculated from the revenue.<\/p>\n\n\n\n How to calculate it?<\/strong> This indicator is particularly important for financiers, as it shows the company's ability to generate profits solely through its operations. A good operating profit means that the business can cover its costs while generating a margin to pay its lenders (interest) and shareholders (dividends).<\/p>\n\n\n\n The ultimate indicator of your profitability<\/strong> <\/p>\n\n\n\n The net income or residual balance<\/strong>, also called the \"bottom line\"<\/strong>, represents the actual amount of money available after all expenses have been deducted, including exceptional events, financing costs, and taxes. <\/p>\n\n\n\n What is it used for?<\/strong> Net income also appears on the liabilities side of the balance sheet, under shareholders\u2019 equity. <\/p>\n\n\n\n How to calculate it?<\/strong> This indicator is particularly followed by owners, investors, and lenders because it shows the real leeway<\/strong> of the company and its ability to generate profits after all expenses. <\/p>\n\n\n\n The true reflection of your company\u2019s financial health<\/strong><\/p>\n\n\n\n The cash flow<\/strong> is one of the most important financial indicators, as it shows where the money that allowed the business to operate over the past year came from. After revenue, it\u2019s often the first thing to analyze in a financial report. Cash flow is divided into three categories: <\/p>\n\n\n\n Operating cash flow:<\/strong> represents the money generated by the company's core business activities. It can be either positive or negative, but it is the most important because it demonstrates the company's ability to finance its operations using its own revenue. <\/p>\n\n\n\n Investing cash flow:<\/strong> refers to the outflows of cash for the purchase of assets (such as equipment or buildings) or inflows from the sale of these assets. <\/p>\n\n\n\n Financing cash flow:<\/strong> encompasses funds from borrowing or capital contributions, as well as debt repayments or payments to shareholders. It can also be used to finance investments or strengthen working capital. <\/p>\n\n\n\n With these three cash flows, one can quickly assess the financial situation of a company:<\/p>\n\n\n\n Analyzing cash flows helps to understand where the actual cash is coming from and how it is being used\u2014an essential factor in assessing the financial strength of a company. <\/p>\n\n\n\n Revenue<\/strong> Working capital ratio<\/strong> Operating income<\/strong> Net income<\/strong> Cash flow<\/strong> To truly benefit from financial indicators, it\u2019s essential to understand them thoroughly. By keeping an eye on revenue, the working capital ratio, operating income, net income, and cash flow, you\u2019ll be able to accurately assess your company\u2019s financial health and make informed strategic decisions. Each of these indicators provides a unique perspective on profitability, liquidity, and growth. A solid grasp of this data will help ensure your company\u2019s financial stability and support effective planning for the future. <\/p>","protected":false},"excerpt":{"rendered":" Suivre vos r\u00e9sultats pour faire cro\u00eetre votre entreprise Pour garder une entreprise sur la voie du succ\u00e8s, il est crucial de surveiller certains indicateurs financiers. Ces donn\u00e9es permettent de savoir si l\u2019entreprise est rentable, si elle peut payer ses charges quotidiennes et si elle dispose des ressources n\u00e9cessaires pour investir. Parmi les plus importants, on […]<\/p>","protected":false},"author":4,"featured_media":4750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[153,157,158,156,154],"class_list":["post-3773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-apprentissage","tag-analyse-resultats","tag-flux-de-tresorerie","tag-fond-de-roulement","tag-indicateurs-financiers","tag-suivi-en-temps-reel"],"blocksy_meta":[],"acf":[],"yoast_head":"\nThe working capital ratio <\/h2>\n\n\n\n
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Operating income<\/h2>\n\n\n\n
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Operating result = Revenue \u2013 Cost of raw materials, supplies, livestock, etc. \u2013 General expenses and external charges \u2013 Salaries and social charges \u2013 Depreciation and inventory changes<\/em><\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\nNet income<\/h2>\n\n\n\n
This balance can be used for: <\/p>\n\n\n\n\n
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Net income = Operating income +\/- Financial income +\/- Exceptional income \u2013 Employee profit-sharing \u2013 Income taxes<\/em><\/p>\n<\/blockquote>\n\n\n\nCash flow<\/h2>\n\n\n\n
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To summarize <\/h2>\n\n\n\n
Role: Measure business activity
Key question: Are my sales increasing?<\/p>\n\n\n\n
Role: Monitor payment capacity
Key question: Can I cover my short-term expenses?<\/p>\n\n\n\n
Role: Evaluate performance
Key question: Is my business generating a margin?<\/p>\n\n\n\n
Role: Calculate final profit
Key question: Is my business truly profitable?<\/p>\n\n\n\n
Role: Track money movements
Key question: Where is the money coming from? Where is it going?<\/p>\n\n\n\nThe importance of understanding your financial indicators <\/h2>\n\n\n\n