Training: “Fundamental Knowledge on how to read Financial Report” by BIO PP Batch 05

Tittle: “Fundamental Knowledge on how to read Financial Report” by BIO PP Batch 05

On Saturday, 17th September 2022, BIO Phnom Penh Batch 5 Program held a training on “Fundamental Knowledge on how to read Financial Report” at Sunway Hotel, led by Mr. Chhoun Sattya, Business Analyst Manager, Cambodian Investors Capital Partner Plc.


  • To deliver fundamental knowledge of accounting and financial practices for SMEs.
  • To understand how to analyze company’s health based on financial report

Key takeaways

  • A healthy financial of business contain a well managing business activities and a well business flow of cash.
  • There are 3 main financial statement that cover company’s financial health including Income statement, Balance sheet and Cash flow statement.
  • Business owner must have separation between what is the owner’s and what belongs to the company.
  • Income Statement: is a statement that show the performance of the operation of a business during a period. It shows how much revenue a business earns and weather it can cover expense or not.
  • Balance Sheet: Present the financial position of a business at the end of a period. It provides a snapshot of a company’s assets, liabilities, and shareholder’s equity.
  • Cash Flow Statement:  is a statement that reports a company’s inflow and outflow of cash during a period. Cash flow statement show weather company generated or lost cash during a period.
  • Factor influencing the Growth of Sales: External Factors (Macroeconomic Environment, Industry Life Cycle and Degree of Competition) and Internal Factor (Know-how, Organizational Culture, Access to Resources, Strategic Focus and Brand Recognition).
  • There are 3 factors influencing profitability including Bargaining power, Competitive pressure, and in-house efficiency.
  • Ratio analysis: is a quantitative method of gaining insight into a company’s liquidity, operational efficiency, and profitability by studying its financial statements such as the balance sheet and income statement
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