Discover the synergy between income statements, balance sheets, and cash flow statements for a full analysis of a company's financial health and performance.

Discover how to calculate and understand key income statement ratios to evaluate company performance, including gross margin, ...

The cash flow statement is a clear illustration of the physical cash generated and spent by a company during a specific period of time. The statement provides a clear perspective of the cash a company ...

Operating cash flow, or OCF, refers to the amount of cash a company generates from normal business operations over a specific period of time. It’s widely used to evaluate a company’s performance and ...

The Financial Accounting Standards Board's Summary of Statement No. 95 requires a company to report a statement of cash flows as part of its full set of financial statements. Net cash flow from ...

A written report of the financial condition of a firm. Financial statements include the balance sheet, income statement, statement of changes in net worth and statement of cash flow. The first step in ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...