Financial analysis and financial indicators: thery and principles

Abstract

This study examines theoretical approaches to financial analysis, its main features; methods to assessing profitability, solvency, efficiency, and growth potential through ratio, trend, DuPont, and cash flow analyses. Modern tools like Altman Z-score, AI models, and NLP are applied to enhance risk detection and decision-making. Findings highlight integrating traditional and emerging methods for strategic insights.