Financial statement analysis plays a significant role in guiding investment decisions by providing insights into a company’s financial health, performance, and future prospects. This study focuses on the analysis of financial statements of Dell Technologies Inc. to understand how key financial indicators influence investor decision-making. The research examines factors such as profitability, liquidity, solvency, and efficiency in the context of investment evaluation. The study is based on secondary data collected from the company’s annual reports and financial disclosures. A quantitative approach has been adopted, using ratio analysis and trend analysis to evaluate the financial performance over a specific period. Statistical tools have been applied to interpret the relationship between financial performance and investment attractiveness. The findings reveal that strong financial performance, stable cash flows, and efficient asset utilization positively impact investment decisions. However, factors such as high debt levels or fluctuating profits may create uncertainty among investors. The study highlights that financial statement analysis serves as a crucial tool for reducing investment risk and improving decision-making. The research emphasizes the importance of transparency, consistency in financial reporting, and informed analysis for investors. The insights gained are useful for investors, financial analysts, and policymakers in making strategic investment decisions and understanding corporate financial performance. Keywords: Financial Statement Analysis, Investment Decisions, Profitability, Liquidity, Solvency, Ratio Analysis
Singh et al. (Wed,) studied this question.