Financial elements in the report

Information

Profit and Loss Statement

· Sales data

· COGS data

· Operating Expenses

· Break up of SG and A expenses

· Depriciation and Amortization claimed

· OCI income

· Taxes obligation

· Taxed paid

· Final Net Income

The P&L or the income statement provides information about the sales data of the company from where the turnover in the company of cost of the goods sold is deducted to reach at the operating profit.

The statement also details about the Other sources of income that the company has (OCI) and the Tax obligations of the company finally reaching gat the Net Income for the reporting period

Statement of Cash flows

Cash flows reported by the company from

· Operating Activities

· Investing Activities

· Financing Activities

· Cash flows from other sources

· Net increase in the cash balances

· End of year cash in hand

The cash flows show the actual amount of cash In and Out of the company .

The company may have revenues on accrual basis but the financial health Is only affirmed if the cash flows of the company are healthy for the reporting period.

Operating cash flows details about the cash in and out for the sales and other day to day operating activities .

Investing cash flows details about the cash investment in long term capital invest and other portfolio investment so the company

Financing cash flows show she cash flows in financing of debt adnd other business operation’s both short term and long term

Balance Sheet

Asset Side

· Fixed Assets

· Current assets

· Account Receivables

· Prepaid expenses of the company

· PPE investments

· Inventories held

· Cash and cash equivalents held

· Intangible assets of the firm

Liabilities

· Short term debt

· Long term debt

· Account s payable

· Current Liabilities

Owners Equity

The balance sheet shows the static snapshot of the financial position of the company as on a date,

As the assets held and the liabilities profile of the company are displayed in the proper reporting format in the balance sheet

The external stakeholder can also estimate the amount of leverage undertaken by the company by projecting the leverage ratios from the balance sheet items