FIN 510
Financial Management & Accounting Principles
IAU Barcelona · Fall 2026 · Marc Bara
Income Statement
Is this business making money?
1 Feb 2024 – 31 Jan 2025
€ millions
Balance Sheet
What does it own and owe, right now?
As of 31 January 2025
€ millions
Cash Flow Statement
Where is the cash actually going?
1 Feb 2024 – 31 Jan 2025
€ millions
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Session 1 · Key Terms
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Which statement do you open first?
Six situations. One correct answer each.
Session 1 · Resources
Primary sources and reference material for this session.
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Primary Source
Inditex Investor Relations
Where the FY2024 results PDF comes from. Annual reports, earnings presentations, and quarterly data — all public and free.
inditex.com/en/investors
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Session 2 Preparation
H&M Group Investor Relations
Download the H&M Group Annual Report 2025 here. Used in Session 2 for ratio analysis and benchmarking against Inditex.
hmgroup.com/investors
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Background Reading
WeWork files for bankruptcy (CNBC)
How a company once valued at $47 billion filed for Chapter 11 with $18.6 billion in debt. The numbers that should have raised questions were always public.
cnbc.com · November 2023
All investor relations documents are publicly available and free to access without subscription.
Session 2 · The Four Families
Click the card to see the formula and what it tells you.
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Is that number a problem?
Seven readings. The calculation is done for you, so the question is what it means.
Session 2 · Resources
Where the figures came from, and where yours will come from.
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Case Company
Inditex Investor Relations
Annual reports and results presentations. Every figure used in class comes from here, and it costs nothing to access.
inditex.com/en/investors
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Case Company
H&M Group Investor Relations
The other half of every comparison in this session. Worth seeing how differently two companies in the same industry lay out the same information.
hmgroup.com/investors
Your project company's annual report is provided in the course materials, so there is nothing for you to download or search for.