Visualisation plan de cours
2026 / 2027
EM1F5ML3
Financial Statement Analysis
Programme
PGE PGE5 International & European Business
Semestre
A
Coefficient
3
Volume horaire
Face à face : 20 H
Travail personnel indicatif : 40 H
Discipline
Finance
Nombre de places
45
Cours ouvert aux étudiants visitants
Oui
Langue d'enseignement
Anglais
Responsable
ORKUT
Liste des intervenants
| Intervenant(s) | Volume horaire | ||
|---|---|---|---|
| Hava ORKUT | horkut@unistra.fr | 20 h CM |
Discipline
Finance
Descriptif
The purpose of this course is to examine the primary financial statements of international companies and perform a comprehensive financial analysis. By the end of the course, students will be able to interpret financial statements, extract relevant financial data, and compute key financial indicators to assess the financial health of international firms. The analysis will focus on major dimensions: profitability, efficiency, risk, and overall performance.MAC
Construire des indicateurs de performance/Develop performance indicators
7 ECTS
Contribution pédagogique du cours au programme
Develop impactful management using the latest knowledge and tools in the fields of management |
|---|
| Evaluate sustainable managerial practices using managerial concepts and instruments as well as digital tools |
| Design solutions adapted to organizational problems by applying relevant methodologies |
Develop advanced managerial skills for responsible leadership |
| Recommend critical decision making to drive change in organizations |
Practice impactful management in a multicultural and international environment, driven by a "European mindset" |
| Communicate in a professional context in (foreign) languages, in writing and/or orally |
| Formulate solutions to organizational challenges in a multicultural and international context, driven by a "European mindset" |
Organisation pédagogique
Face-to-face
- LecturesInteraction
- Discussions/debatesObjectifs pédagogiques - COGNITIVE DOMAIN
A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
- interpret key financial indicators of companies.
- judge financial well-being of companies.
- assemble the main steps of a financial analysis (profitability, efficiency, risk and performance).
- synthesize the key concepts of the consolidated financial statements.
Objectifs pédagogiques - AFFECTIVE DOMAIN
A l'issue du cours, l'étudiant(e) devrait être capable de / d'...
- analyze the main financial statements of international companies.
Objectifs pédagogiques — Objectifs de développement durable (ODD)
ODD portés par la politique RSO de l'EM.
Plan / Sommaire
I Financial framework: A quick overview
II Financial statements
1. Profit and Loss statement (P&L)
2. Balance Sheet (BS)
3. Cash Flow Statement (CFS)
4. Relationships between financial statements
III Financial analysis
1. Introduction
2. Profitability analysis
3. Efficiency analysis
4. Performance analysis
5. Risk analysis
6. Conclusion
II Financial statements
1. Profit and Loss statement (P&L)
2. Balance Sheet (BS)
3. Cash Flow Statement (CFS)
4. Relationships between financial statements
III Financial analysis
1. Introduction
2. Profitability analysis
3. Efficiency analysis
4. Performance analysis
5. Risk analysis
6. Conclusion
Prérequis nécessaires
Connaissances en / Notions clés à maîtriser
Basic knowledge of accounting and corporate financeSupports pédagogiques
Mandatory tools for the course
- Computer- Calculator
Documents in all formats
- Case studies/texts- Worksheets
Moodle platform
- Upload of class documents- Assessments
Modalités d'évaluation
Liste des modalités d'évaluation
Evaluation intermédiaire / contrôle continu 1
October 22, 2026
Modalités de feedback
Individual feedback if needed.
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO2.2-PGE, ILO4.1-PGE, ILO4.2-PGE
Evaluation finale 2
December 7, 2026
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO2.2-PGE, ILO4.1-PGE, ILO4.2-PGE
Seconde chance
December 7, 2026
Compétence mesurée
ILO1.1-PGE, ILO1.3-PGE, ILO2.2-PGE, ILO4.1-PGE, ILO4.2-PGE