Jan 26, 2026
January 26, 2026
2:30 pm - 4:00 pm EST
The session will begin with a brief review of the four basic financial statements: Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows. Additionally, the “types” or quality of financial statements will be covered, including company-prepared, compiled, reviewed, and audited. The notes to the financial statements will also be highlighted. The participant will then be introduced to a “five-part” financial statement analysis model covering Liquidity, Activity, Leverage, Operating Performance, and Cash Flow. The Liquidity section will illustrate how to calculate the “true” cash position of the company. The Activity section will include accounts receivable, accounts payable, inventory turnover, and the “cash conversion cycle.” The Leverage section will review the debt-to-equity model and the impact of a subordination agreement. The Operating Performance section will review how to gauge the company’s “true” profitability. The Cash Flow section will show how to determine the company’s “traditional” EBITDA, fixed-charged coverage, cash basis cash flow, and uniform credit analysis cash flow. Additionally, a brief overview of both the Z-score (bankruptcy predictor) and sustainable growth models will be provided. Case studies will be presented to illustrate the main concepts associated with financial statement analysis and will clarify this often-challenging subject.
What You'll Learn
David L. Osburn
Founder
David L. Osburn is the founder of Osburn & Associates, LLC, a Business Training and Contract CFO Firm that provides seminars, webinars, and keynote speeches for bankers, CPAs, attorneys, credit managers, and business owners on topics such as Banking/Finance/Credit, Negotiation Skills, Marketing, and Management Issues.
His extensive professional background of over 30 years encompasses 24 years as a Business Trainer/ Contract CFO and 16 years as a Bank Commercial Lender including the position of Vice President/Senior Banking Officer. His banking credentials include loan underwriting, loan “work-out”, management, and business development.
Mr. Osburn has been an adjunct college professor for over 30 years teaching Accounting, Economics, Finance, Banking, Marketing, Management, and Business Law.
Who Should Attend?
This session is ideal for commercial lenders and relationship managers, credit analysts, loan documentation specialists, branch managers, private bankers, and business development officers.
Skill level: None
Continuing Education Credit Information
Financial Statement Analysis-Reading the Numbers Correctly! has been approved for 1 CPE credits. Credits are redeemable for Live attendance only.
OnCourse Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Students can contact OnCourse Learning via email at support@oncourselearning.com to lodge complaints or issues.
Live Webinar - $299.00
Available Upgrades
**100% surcharge applied to non-members.
Katie Yates
Education Coordinator
o: 317-387-9380
d: 317-333-7162
kyates@indiana.bank