The core financial statements used to evaluate a business are:
Balance sheet: This statement shows the company’s assets, liabilities, and equity at a specific point in time.
Income statement (also known as profit and loss statement): This statement shows the company’s revenue, expenses, gains, and losses over a specific period of time.
Cash flow statement: This statement shows the inflows and outflows of cash for the company over a specific period of time.
Auditor’s report: This report is issued by an independent auditor who has reviewed the financial statements and provides an opinion on whether they are accurate and comply with accounting standards.
These financial statements provide important information about a company’s financial health and performance that can be used to make informed investment or business decisions.
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