102-15 – Company Accounts

All registered public companies must file their accounts at least on a yearly basis with the authorities.  The publicly available important accounts are typically:

  • The Income Statement or Profit and Loss Account: this shows the revenue and the cost of revenue
  • The Balance Sheet: this shows the balance of the asset versus the liability plus the shareholder equity
  • The Cash Flow Statement: shows the amount of cash and cash equivalents flowing through the company.

First, we will explore the income statement.


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