Reporting season for S&P/ASX 200 Index (ASX: XJO) shares is about to begin. There are a few results I'm particularly looking forward to.
I love August and February because of what we can learn from the reported numbers, both about the company's individual performance and about the wider economic picture.
The 2025 financial year has recently ended, so we'll see the annual results for most businesses. Also, while dividends aren't the most important thing to me, it will be interesting to see how comfortable the company boards are with the size of the upcoming payouts revealed in the reports.
Here's what I'm intrigued to see in these three ASX 200 shares.
Temple & Webster has been my best-performing ASX growth share in the last 12 months, rising by close to 150%. I'm interested to see what the financial numbers are for the business.
In a trading update released a couple of months ago, the business reported its sales had accelerated as 2025 progressed. It'll be interesting to see if that trend continues.
This ASX 200 share also seems to be effectively utilising AI to improve customer service and reduce costs. I'm curious to read about the statistics of the company's AI usage and the advantages it's delivering. This could also further help the company's margins.
The company has a lofty goal of $1 billion in annual sales in the medium term, so investors will get insights into whether that target is on track or even ahead of schedule.
Plus, it'll be interesting to get a read on whether households are spending more following RBA rate cuts and what the company's market share has grown to.
CBA is the largest ASX bank share, so I'd say its financials can give the clearest picture of the economic picture of Australians.
Has the bank's arrears improved after the two RBA rate cuts, or is the rising unemployment rate affecting CBA's loan book?
Credit/loans are a key driver of economic activity in the country, so I'm interested to see whether loan growth has picked up in the last few months.
The ASX 200 bank share has been making an effort to grow its market share of business loans in recent times, where competition is generally lower, and the bank could achieve good margins.
Speaking of margins, I'm very curious to see how the CBA net interest margin (NIM) has performed in the second half of the year. Rate cuts are theoretically meant to be a headwind for the NIM because the bank will earn lower margins on the transaction account balances it lends out.
Wesfarmers is the business behind several of Australia's leading retailers, including Bunnings, Kmart, and Officeworks. I think the performance of Kmart and Bunnings will give key insight into household demand and spending intentions. For example, will Bunnings show an increase in demand for construction and renovation products and materials?
I'm very curious to see whether the ASX 200 share has been able to increase its return on capital (ROC) for its key businesses and its overall return on equity (ROE). I think these financial measures are key support for the Wesfarmers share price and the higher price-earnings (P/E) ratio.
While it won't have a material impact, I'm particularly interested to see what information the ASX 200 share reveals about the efforts to sell Anko products in places like the Philippines and North America.
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