by pay@crispino.us | Jan 21, 2026 | Financial Statements, Terminologies
Reports the inflows and outflows of cash from operating, investing, and financing activities. It explains why net income may differ from cash position. Vital for understanding liquidity and sustainability.
by pay@crispino.us | Jan 4, 2026 | Financial Statements, Terminologies
Shows changes in retained earnings during a period, including net income, dividends, and prior period adjustments. Links income statement and balance sheet. Useful for assessing profit reinvestment.
by pay@crispino.us | Jan 4, 2026 | Financial Statements, Terminologies
Shows changes in equity during a period, including investments, withdrawals, and retained earnings. It links the income statement and balance sheet. Useful in sole proprietorships and partnerships.
by pay@crispino.us | Dec 3, 2025 | Financial Statements, Terminologies
Also called the Profit and Loss Statement, it summarizes revenues, expenses, and net income over a period. It shows how profitable the business was during that time. Investors and managers use it to assess performance.
by pay@crispino.us | Nov 3, 2025 | Financial Statements, Terminologies
Measures how effectively a company generates profit from shareholders’ investments. Calculated as Net Income ÷ Shareholders’ Equity. A key metric for investors.
by pay@crispino.us | Sep 21, 2025 | Financial Statements, Terminologies
Financial reports of a parent company and its subsidiaries presented as one entity. Eliminates intercompany transactions to avoid double-counting. Required when control exists over subsidiaries.
