Ratio Analysis
Valuations
Charting Technique
- A balance sheet also termed as Statement of Financial Position
- Summarizes the financial position of an accounting entity at a particular point in time
- It denotes about the results of operations for a given period of time.
- it denotes the increase or decrease in earnings retained by the company over a given period of time
- It summarizes an enterprise’s operating, financing, and investing activities over a given period of time(during the period)
- It is considered as integral part of financial statements
- It provides additional information not included in financial statements
- We need to read prior to financial statement evaluation
- it the combination of company + Subsidiary's financials
- It is the sum of the assets,liabilities, revenues, and expenses of the affiliated companies
- It denotes of consolidated results as single entity
Financial Statements
Balance Sheet:
Income Statement (Profit and Loss Statement):
A statement of retained earnings
A statement of CASHFLOW
Notes:
Consolidated financial statements:
Relation between 3 Statements:
