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.