Siemens AG is a German global operating technology company and was founded 1847 in Berlin. The four principal divisions of the company are energy, healthcare, industry and infrastructure and cities.
In this fundamental analysis I will first outline the major financial key figures for creditors and liability claimholders. In terms of the SWOT analysis I will analyze the industry and global environment Siemens is operating in.
The final point will be a link between the major financial key figures and the SWOT. Based on the outcome, I will give a further outlook and advices for the creditors as focused stakeholders in this report. I want to start with the current Profitability and Risk situation of Siemens. This represents the most important information’s for the creditors and liability claimholders.

Financial Key-Figures:
Profitability analysis
Profitability measure the company's ability to generate profitable sales from its resources (assets). Over the last 5 years the revenue of Siemens stagnated and from the year 2010 to 2014 the company increased its revenues from 67,8 billion euro to 71,9 billion euro, which is an increase of only 6%. Whereby over the last 2 years the revenue decreased about 7% from 77,3 billion euro to 71,9 billion euro. Siemens gross profit margin deteriorated from 2012 to 2013 but increased from 2013 to 2014 by 5,5%, which indicates that the cost of goods sold decreased more than the revenue.
From the year 2010 to 2014 the company was able to increase its EBIT from 5,8 billion euro to 7,4 billion euro, which is a growth of 27%. Although over the last 2 years the EBIT didn´t change a lot, which totally reflects the operating margin. This one stays almost stable over the last 4 years. Nevertheless the margin increased last year by 34,3%. Because of the fact that investments and R&D are not decreased is that a really good sign for