Analysis
The eighth tutorial video shows the three modules of Analysis: the movement schedule of hidden reserves, the company analysis with key figures and target ranges, and the company valuation using four methods.
Professionally responsible: Marco Zanetti and Reto Ackermann, fiduciaries and auditors, fastview ag
What you will learn
- Keep hidden reserves with additions and reversals over all years
- Record tax loss carryforwards and deferred taxes
- Compile a key figures report with prior year and target ranges
- Calculate a company valuation with planning, cost of capital and four methods
- Output reports as PDF or PowerPoint
Transcript
Introduction
Welcome to nunia. In this video we show the three modules of Analysis: hidden reserves, company analysis and company valuation.
Hidden reserves
Under “Hidden reserves” you keep the movement schedule of an engagement over all years. You enter each reserve with description, balance per reporting date, balance sheet and income statement account. Additions and reversals follow from the change in balances; earlier years you add with a single click. At the foot of the table, each year shows the total hidden reserves. Below, you keep the tax loss carryforwards with their offset eligibility and, optionally, the deferred taxes on them.
Company analysis
The company analysis computes key figures straight from the import, with prior year. The report is built as a presentation: page by page, on the left an overview of all pages. The summary on the cover page counts how many key figures are good, neutral or critical. On the left you choose which key figures go into the report; nunia proposes the main ones. With “adjusted”, the analysis uses the hidden reserves instead of the financial accounting figures. Each key figure gets its own page with value, prior year and target range. nunia also explains its meaning, suggests measures and shows, if available, the industry comparison. The overall assessment sums it all up. As PDF or PowerPoint, the report goes straight to the client.
Company valuation
The company valuation begins with planning. The actual years sit beside in grey; with “Fill plan years from import” you take over the last year as a starting point and adjust it. From this nunia computes taxes, depreciation, investments and the free cash flow per plan year. In the second step you set the cost of capital; reference values by industry and size help with the derivation.
In the third step nunia calculates four methods: DCF, capitalised earnings, net asset value and the average value method. Normalisations of the result and adjustments to net assets you enter line by line. The result places the methods side by side and gives the recommended range. The sensitivity shows how the value reacts to discount rate and growth. The valuation, too, you create as PDF or PowerPoint. You will find more tutorial videos on nunia.ch. Until next time.
Frequently asked questions
Where do the key figures of the company analysis come from?
nunia computes the key figures straight from the import, each with prior year. With “adjusted”, the analysis uses the hidden reserves instead of the financial accounting figures.
Which valuation methods does nunia calculate?
DCF, capitalised earnings, net asset value and the average value method. The result places the methods side by side and gives a recommended range.
In which format does the report go to the client?
You create the analysis and the valuation as PDF or PowerPoint.
How are additions and reversals of hidden reserves determined?
You enter the balance per reporting date; additions and reversals follow from the change in balances.
Can I record tax loss carryforwards?
Yes. Under the hidden reserves you keep the tax loss carryforwards with their offset eligibility and, optionally, the deferred taxes on them.
Try nunia
The system tour shows nunia with sample clients and sample figures, no registration required. For questions about your firm, book an online demo.