Financial Statement Analysis is taking on greater importance in credit decisions during these difficult economic times. Financial statements often provide clues to a company’s credit worthiness that aren’t available on credit reports and from credit references. This seminar is oriented towards individuals with either limited knowledge of financial statements or common analytical techniques. The workings of income statements, balance sheets and cash flow statements are explained, and common ratios and other analytical techniques are reviewed. Handouts which are reviewed during the seminar include detailed definitions, calculation examples, and a standard template for analyzing statements.