Its important to note theres a difference between cash flow and profit. /Parent 2 0 R Companies spread the cost of these assets over the periods they are used. (3dd4258a2cf84b08bf9ae9235cb2c7f4_43) [21 0 R /XYZ null 753 null] /Contents 81 0 R Fixed costs are expenses that are charged at the same price each month. endobj 2.2 Basis of consolidation a) The consolidated financial statements include the financial . @QIe@*bPKl0!Lw Access your courses and engage with your peers. XT[ASZt52/HPj`M-sh$D`O ]_;ry*cUjvGLM~+'U```````@b @NEKCw52g}@, vaA,61"456 Please review the Program Policies page for more details on refunds and deferrals. /Annots [77 0 R] /Annots [128 0 R] >> Often, the decisions and recommendations addressed by financial analysts pertain to providing capital to companiesspecifically, whether to invest in . >> These distributions are called dividends. Required fields are marked *. The fourth financial statement, called a statement of shareholders equity, shows changes in the interests of the companys shareholders over time. :)C9 +0\Zeh^Qe2u`kt{ynF ,$_:e]yt~YI8CU` I9 10 0 obj ` >>>/Metadata 71 0 R/Names 164 0 R/Outlines 130 0 R/Pages 138 0 R/Type/Catalog/ViewerPreferences<>>> endobj 145 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/Rotate 0/Tabs/W/Thumb 58 0 R/TrimBox[0.0 0.0 612.0 792.0]/Type/Page>> endobj 146 0 obj <>>>>>/Subtype/Form/Type/XObject>>stream /Annots [74 0 R] Related: Financial Terminology: 20 Financial Terms to Know. /Resources 64 0 R Our platform features short, highly produced videos of HBS faculty and guest business experts, interactive graphs and exercises, cold calls to keep you engaged, and opportunities to contribute to a vibrant online community. /MediaBox [0.0 0.0 612.0 792.0] 0000004208 00000 n It becomes difficult to assess the performance of another company. The information is presented without change from the "as filed" financial reports submitted by each registrant. In addition to an annual report, the US Securities and Exchange Commission (SEC) requires public companies to produce a longer, more detailed 10-K report, which informs investors of a businesss financial status before they buy or sell shares. /Type /Page The state of Wisconsin follows the format set out in the Individual Financial Statement Template. Item 1. 4041 37 0000003906 00000 n /Parent 2 0 R 0000002817 00000 n %PDF-1.4 12 0 obj /Parent 2 0 R We confirm enrollment eligibility within one week of your application. o Yes o No Explanation: Anticipated increase in business income . This tells you how much the company actually earned or lost during the accounting period. After enrolling in a program, you may request a withdrawal with refund (minus a $100 nonrefundable enrollment fee) up until 24 hours after the start of your program. They show you the money. They show you where a companys money came from, where it went, and where it is now. /Resources 136 0 R 0000006779 00000 n And so on. (3dd4258a2cf84b08bf9ae9235cb2c7f4_37) [19 0 R /XYZ null 753 null] The financial statements in English language have been translated from the Thai language financial statements. >> Step 1. 4. <>/Filter/FlateDecode/Index[189 3852]/Length 89/Size 4041/Type/XRef/W[1 1 1]>>stream Financial statements are broken down into three main items: a current balance sheet, a profit and loss (P&L) statement, and a cash flow statement. The chronologically recorded facts about events expressed in monetary terms for a defined period of time are the basis for the preparation of periodical financial statements which reveal the financial position on a date and the financial results obtained during a period. /Type /Page endobj /Annots [119 0 R] 0000003630 00000 n While an income statement can tell you whether a company made a profit, a cash flow statement can tell you whether the company generated cash. Revenue recognition policies are an important part of accrual basis accounting. << A balance sheet shows a snapshot of a companys assets, liabilities and shareholders equity at the end of the reporting period. It provides you with income statement formats. A financial statement helps in revealing the true financial position of a company. Shareholders equity is the amount owners invested in the companys stock plus or minus the companys earnings or losses since inception. 6LinkedIn 8 Email Updates. The interest income and expense are then added or subtracted from the operating profits to arrive at operating profit before income tax. It will be difficult to forecast as the statement is prepared based on historical data. /Annots [134 0 R] Investors: For Investors who have invested or those planning to invest, a financial statement is necessary. 0000003443 00000 n This calculation tells you how much money shareholders would receive for each share of stock they own if the company distributed all of its net income for the period. A great perk of using a finance template is that you will be able to factor in one-time purchases better than ever before. List /Parent 2 0 R However, having positive cash flow doesnt necessarily mean a company is profitable, which is why you also need to analyze balance sheets and income statements. 0000002376 00000 n >> >> At each step, you make a deduction for certain costs or other operating expenses associated with earning the revenue. Economics 4041 0 obj This statement would include all your assets as well as liabilities. 0000010041 00000 n /Contents 126 0 R /MediaBox [0.0 0.0 612.0 792.0] Many of these purchases can actually be scaled up or down depending on the state of your business, using your monthly profit. DISCLAIMER: The Financial Statement Data Sets contain information derived from structured data filed with the Commission by individual registrants as well as Commission-generated filing identifiers. If a company has an inventory turnover ratio of 2 to 1, it means that the companys inventory turned over twice in the reporting period. Stock Market (3dd4258a2cf84b08bf9ae9235cb2c7f4_19) [13 0 R /XYZ null 752 null] /MediaBox [0.0 0.0 612.0 792.0] There are four main financial statements. English The accompanying notes are an integral part of these consolidated financial statements. The financial statements generally include two statements: a balance sheet and a statement of profit and loss which are required for external reporting and also for internal needs of the management like planning, decision-making, and control. 4077 0 obj 1. Typical sources of cash flow include cash raised by selling stocks and bonds or borrowing from banks. 9 0 obj Operating expenses are different from costs of sales, which were deducted above, because operating expenses cannot be linked directly to the production of the products or services being sold. This article will teach you more about how to read an annual report. 16 0 obj endobj First, there are the fixed assets , which include the long-term assets of the firm, such as plant, equipment, land and buildings. /Type /Page /Contents 120 0 R % (3dd4258a2cf84b08bf9ae9235cb2c7f4_7) [8 0 R /XYZ null 754 null] endobj So, if your business does better than you forecasted, you can use the extra funds to increase variable spending enabling you to grow faster. Page 5 of 10. An income statement also shows the costs and expenses associated with earning that revenue. Statement Templates 11+ Business Financial Statement Templates in PDF | DOC. We also allow you to split your payment across 2 separate credit card transactions or send a payment link email to another person on your behalf. 1. 473 0 obj <> endobj With a cash flow statement, you can see the types of activities that generate cash and use that information to make financial decisions. endobj It helps in tracking your cover data and creates weekly and monthly reports for your company. Company Annual Financial Statement in PDF, 13. It checks and indicates whether the specific organization has made financial benefits during the reported period of time. Simple Company Financial Statement Template, 11. 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R] It uses and reorders the information from a companys balance sheet and income statement. Some income statements show interest income and interest expense separately. This would be useful for you when you apply for financial assistance from the banks. All Puranas At the bottom of the stairs, after deducting all of the expenses, you learn how much the company actually earned or lost during the accounting period. /Resources 73 0 R endobj The assumption is known as realisation postulate. The companys stock is selling at 10 times its earnings. Competitive Exam It also makes information available to external users or stakeholders who do not have direct access to the information. The . /Parent 2 0 R Master real-world business skills with our immersive platform and engaged community. The changes in assets and liabilities that you see on the balance sheet are also reflected in the revenues and expenses that you see on the income statement, which result in the companys gains or losses. /Parent 2 0 R This calculation tells you how much money shareholders would receive if the company decided to distribute all of the net earnings for the period. 25 0 obj The accompanying consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). /Parent 2 0 R Understanding Financial statements (11th edition) PDF Request . /F 2 Are you interested in gaining a toolkit for making smarter financial decisions and communicating decisions to key stakeholders? Explain the meaning of assets, liabilities, and stockholders' equity and state the basic accounting equation. cC#C@Cvq 6- 0 /Annots [137 0 R] The financial statement in which accountants summarize and report asset value is the balance sheet. To understand a companys financial positionboth on its own and within its industryyou need to review and analyze several financial statements: balance sheets, income statements, cash flow statements, and annual reports. 0000007677 00000 n << Exam Question Paper Since Microsoft Excel has all options, it is recommended to use it. A company with a June year-end would issue annual statements in July or August; where as, a company with a December year-end would issue statements in . /Parent 2 0 R If you check the. Operating margin is usually expressed as a percentage. And cash itself is an asset. Introduction. 4. >> This release is a summary of Fortum's January-December 2022 Financial Statements Bulletin. << Then you go down, one step at a time. Marketing expenses are another example. Other information regarding financial condition. Hence, the financial statement of a manufacturing unit would be different from that of a restaurant. /MediaBox [0.0 0.0 612.0 792.0] 0000070190 00000 n /Annots [89 0 R] /Contents 114 0 R They have to publish the same every year in this format alone. No, Harvard Business School Online offers business certificate programs. Political Science Learn how to formulate a successful business strategy. NCERT Solutions for Class 12 Accountancy Chapter 3 PDF Quick download linkis given at the bottom of this article. Government: A financial statement helps the government in determining GDP, national income, industrial growth, etc. Our easy online application is free, and no special documentation is required. /MediaBox [0.0 0.0 612.0 792.0] 9.3 Financial Statements It has been emphasised that various users have diverse informational requirements. /Type /Catalog /Parent 2 0 R Apart from these, there is also a need to know about movements of funds and changes in the financial position of the company. The banks and other financial institutions would require this information from you when you apply for financial assistance. }fkYq1wq^gV%`VCf6- /Title (VP Certification) The purpose of MD&A is to provide investors with information that the companys management believes to be necessary to an understanding of its financial condition, changes in financial condition and results of operations. /Parent 2 0 R fn 8 If neither period presented has a net loss, the statement may be titled "Consolidated Statement of Income." fn 9 Upon adoption of FASB ASU No. On the other hand, interest expense is the money companies paid in interest for money they borrow. /Parent 2 0 R 162 0 obj <>/Filter/FlateDecode/ID[<47180388EEE54B7090C55F1AE13D9A2C><0FDB7FF41F72E647951C754FEC397CB6>]/Index[143 53]/Info 142 0 R/Length 98/Prev 692297/Root 144 0 R/Size 196/Type/XRef/W[1 3 1]>>stream The notes to the financial statements provide background and added disclosures and are generally required by Generally Accepted Accounting Principles. >> /Type /Page 8 0 obj It provides businesses with sufficient data to analyze their financial health and performance of the business. The charge for using these assets during the period is a fraction of the original cost of the assets. 0 /MediaBox [0.0 0.0 612.0 792.0] A financial statement helps determine the prospects and viability of new investments. /Resources 100 0 R It contains information related to liquidity, profitability, financial viability, and solvency of an organization. /Contents 75 0 R If you can read a nutrition label or a baseball box score, you can learn to read basic financial statements. Here are some of the highlights: You can find a narrative explanation of a companys financial performance in a section of the quarterly or annual report entitled, Managements Discussion and Analysis of Financial Condition and Results of Operations. MD&A is managements opportunity to provide investors with its view of the financial performance and condition of the company. Copyright President & Fellows of Harvard College, Free E-Book: A Manager's Guide to Finance & Accounting, Leadership, Ethics, and Corporate Accountability, Financial Terminology: 20 Financial Terms to Know, You can apply for and enroll in programs here. /Parent 3 0 R It is intended to help investors to see the company through the eyes of management. (3dd4258a2cf84b08bf9ae9235cb2c7f4_10) [10 0 R /XYZ null 752 null] A financial statement helps in revealing the true financial position of a company. The statement of equity adjustments is also known as the statement of retained earnings in the United States. If you dont have a financial background, the good news is that there are steps you can take to learn about finance and jumpstart your career. 11 0 obj %%EOF State the meaning of financial statements? to prepare your financial statements in accordance with an accounting framework that is appropriate for your business. Finally, income tax is deducted and you arrive at the bottom line: net profit or net losses. Its called net because, if you can imagine a net, these revenues are left in the net after the deductions for returns and allowances have come out. /MediaBox [0.0 0.0 612.0 792.0] Armed with this knowledge, investors can better identify promising opportunities while avoiding undue risk, and professionals of all levels can make more strategic business decisions. /Type /Page endobj 29 0 obj << trailer /Resources 133 0 R 16 0 R 17 0 R 18 0 R 19 0 R 20 0 R 21 0 R 22 0 R 23 0 R 24 0 R 25 0 R Financial performance refers . /Resources 127 0 R Both an annual and 10-K report can help you understand the financial health, status, and goals of a company. Income statements show how much money a company made and spent over a period of time. /MediaBox [0.0 0.0 612.0 792.0] endstream endobj startxref << To calculate EPS, you take the total net income and divide it by the number of outstanding shares of the company. Cash flow statements show the exchange of money between a company and the outside world also over a period of time. /Resources 106 0 R endobj They provide information about the results of the business concern during a specified period of time in terms of assets and liabilities, which provide the basis for making decisions. 6. Financial statement analysis is a process of analyzing a company's financial statements and reports to assess its financial health, performance, and prospects. JJ's Lawn Care Service Balance Sheet May 28, 2003 Assets Liabilities and Owners' Equity Cash $ 3,425 Liabilities: Accounts Receivable 75 Notes Payable $ 13,000 Tools & Equipment 2,650 Accounts Payable 150 Truck 15,000 Total Liabilities 13,150 Owners' Equity: Capital Stock 8,000 Total $ 21,150 Total $ 21,150 McGraw-Hill/Irwin The McGraw-Hill Company Financial Statement Template ncert.nic.in Details File Format PDF Size: 109 KB Download One can use this to easily calculate the profits, sales and costs of the company. /MediaBox [0.0 0.0 612.0 792.0] Stotram /Contents 38 0 R We all remember Cuba Gooding Jr.s immortal line from the movie Jerry Maguire, Show me the money! Well, thats what financial statements do. All applicants must be at least 18 years of age, proficient in English, and committed to learning and engaging with fellow participants throughout the program. Each part reviews the cash flow from one of three types of activities: (1)operating activities; (2)investing activities; and (3)financing activities. endobj While cash flow refers to the cash that's flowing into and out of a company, profit refers to what remains after all of a companys expenses have been deducted from its revenues. 15 0 obj << /MediaBox [0.0 0.0 612.0 792.0] It allows you to see what resources it has available and how they were financed as of a specific date. /Annots [95 0 R] Financial analysis is the process of examining a company's performance in the context of its industry and economic environment in order to arrive at a decision or recommendation. /Title (Cover Page) Financial statements are written records that convey the business activities and the financial performance of a company. /C [0.0 0.0 0.0] >> >> The presentation is sub-divided into four cooperative sizes and types to make the information more useful. The third part of a cash flow statement shows the cash flow from all financing activities. << +RF_fQTmVoB{s} h2*@D,p*o*JVA o,K@ LfN6OlL1{VBu~rY}SKMTotc06.2uUwyz"5v\9V B*GQSrDLUY}=Y(d*K7h*-. 0000006441 00000 n (3dd4258a2cf84b08bf9ae9235cb2c7f4_16) [12 0 R /XYZ null 752 null] << This template helps to create annual profit projection for up to four physical products or services. This statement would include the details of each asset and liability and help you in financial statement analysis. The financial statement templates can help you to make a financial plan for your product or service oriented business, calculate expenses, tax, and impact of inflation, create balance sheet and cash flow projection. endobj Annual Statements. /Contents 108 0 R Financial statements are the basic sources of information for the shareholders and other external parties for understanding the profitability and financial position of any business concern. endobj %PDF-1.7 % Time Period: A balance sheet represents a company's financial position at a single moment, while a financial statement covers a period of time, typically a fiscal quarter or year. Financial statements show the financial performance and strength of a company. 5. /Annots [65 0 R] Financial Statements (Unaudited) 4 Consolidated Balance Sheets 4 Consolidated Statements of Operations 5 Consolidated Statements of Comprehensive Income 6 Consolidated Statements of Redeemable Noncontrolling Interests and Equity 7 Consolidated Statements of Cash Flows 9 Notes to Consolidated Financial Statements 10 Item 2. 18+ Company Financial Statement Templates in PDF, 1. Depreciation is also deducted from gross profit. A financial statement is helpful in evaluating the earning capacity of a firm. Printable Company Financial Statement in PDF, 14. /Contents 63 0 R Your email address will not be published. Although these lines can be reported in various orders, the next line after net revenues typically shows the costs of the sales. /Contents 72 0 R >> << /Parent 2 0 R However, the law stipulates that they have to prepare the interim statements on a quarterly basis as well. Lf[ (3dd4258a2cf84b08bf9ae9235cb2c7f4_49) [21 0 R /XYZ null 360 null] Ratio analysis and trends will be discussed. /MediaBox [0.0 0.0 612.0 792.0] >> /Resources 91 0 R Sometimes companies distribute earnings, instead of retaining them. 4. endobj Although this brochure discusses each financial statement separately, keep in mind that they are all related. 19 0 obj 28 0 obj Its the money that would be left if a company sold all of its assets and paid off all of its liabilities. The bottom line of the cash flow statement shows the net increase or decrease in cash for the period. Financial statements provide the necessary information about the performance of the management to these parties interested in the organization and help in taking appropriate economic decisions. Open Microsoft excel on the top, give it a heading "Person financial statement" and keep blank fields for the date. 0000009066 00000 n (3dd4258a2cf84b08bf9ae9235cb2c7f4_31) [15 0 R /XYZ null 490 null] 0 Income statements typically include the following information: Accountants, investors, and other business professionals regularly review income statements: This article will teach you more about how to read an income statement. Market Law to publish their financial statements to the public. Generally, these statements are issued at the end of a company's fiscal year instead of a calendar year. Its managements opportunity to tell investors what the financial statements show and do not show, as well as important trends and risks that have shaped the past or are reasonably likely to shape the companys future. First, there are the fixed assets , which include the long-term assets of the firm, such as plant, equipment, land and buildings. You can download this highly customizable file in PDF and edit it easily without requiring any special program. /Type /Page 18051 0 obj <>/Filter/FlateDecode/ID[<45BDFD383FE8844F950143C63DC70223>]/Index[18045 16 18062 1]/Info 18044 0 R/Length 57/Prev 963204/Root 18046 0 R/Size 18063/Type/XRef/W[1 2 1]>>stream If you do not receive this email, please check your junk email folders and double-check your account to make sure the application was successfully submitted. /Count 10 /MediaBox [0.0 0.0 612.0 792.0] 4. 23 0 obj /Contents 40 0 R endobj /MediaBox [0.0 0.0 612.0 792.0] /Annots [68 0 R] Format: A balance sheet is presented in a standardized format, with assets listed first, followed by liabilities, and then equity. (3dd4258a2cf84b08bf9ae9235cb2c7f4_34) [18 0 R /XYZ null 267 null] The Insurance statement templates would be the format to follow. Premchand 4076 0 obj So are investments a company makes. This article will teach you more about how to read a balance sheet. >> 7. /Type /Page o Yes o No Bankruptcies . The data is presented in a flattened format to help users analyze and compare corporate disclosure information over time and across registrants. Beyond the editorial, an annual report summarizes financial data and includes a company's income statement, balance sheet, and cash flow statement. 2 0 obj /Version /1.4 This money belongs to the shareholders, who may be private owners or public investors. << On the left side of the balance sheet, companies list their assets. It does not show the flows into and out of the accounts during the period. Template And Sample Letters Basis of measurement These consolidated financial statements have been prepared on a going concern and historical cost basis except for employee retirement benefits liabilities and cash, which are measured at fair value. It includes every aspect of corporate activities. >> Noncurrent assets include fixed assets. /Resources 115 0 R Financial Statements 2021' ('Example Financial Statements'). But combined, they provide very powerful information for investors. One can use this to easily calculate the profits, sales and costs of the company. /Parent 2 0 R If a company buys a piece of machinery, the cash flow statement would reflect this activity as a cash outflow from investing activities because it used cash. Shareholders equity is sometimes called capital or net worth. 0000004261 00000 n L{db)Ey6_0yK$y"\?8acq70J. This top line is often referred to as gross revenues or sales. /Names 4 0 R 0000009240 00000 n /Last 36 0 R /Count 29 [z?v"(3[z[PV%c]:1 [|%N+{izSfw0~! << << >> /Type /Pages 2015-16 A cash flow statement shows changes over time rather than absolute dollar amounts at a point in time. endobj /Type /Page << This tells you how much the company earned or lost over the period. /Resources 41 0 R /Names [(3dd4258a2cf84b08bf9ae9235cb2c7f4) [6 0 R /XYZ null 752 null] /Contents 117 0 R This data is extracted from exhibits to corporate financial reports filed with the Commission using eXtensible Business Reporting Language (XBRL). They are: (1)balance sheets; (2)income statements; (3)cash flow statements; and (4)statements of shareholders equity. If you can follow a recipe or apply for a loan, you can learn basic accounting. /Contents 129 0 R Cash flows provide more information about cash assets listed on a balance sheet and are related, but not equivalent, to net income shown on the income statement. endobj endstream endobj startxref Manage your account, applications, and payments. /Resources 130 0 R 1. /Annots [80 0 R] /Type /Page Financial statements seem to be as a confusing group of numbers but the investor can analyze and understand these numbers to get to important results concerning the company's current performance. << 483 0 obj <>/Encrypt 474 0 R/Filter/FlateDecode/ID[<67ADF776B07180498D6E62136EC7A16F>]/Index[473 30]/Info 472 0 R/Length 66/Prev 448677/Root 475 0 R/Size 503/Type/XRef/W[1 2 1]>>stream /Resources 88 0 R >> There are four main financial statements. /Parent 2 0 R /Type /Page 17 0 obj The corporate companies have to follow a fixed format for reporting their financial statements. 20 0 obj /Annots [104 0 R] Next companies must account for interest income and interest expense. While, preparing statement of profit and loss the revenue is included in the sales of the year in which the sale was undertaken even though the sale price may be received over a number of years. It fails to highlight the current price of items as per the market and also inflated prices due to rising inflation in the market. Balance sheets show what a company owns and what it owes at a fixed point in time. /Resources 85 0 R endobj . /Type /Page Shankaracharya /Contents 111 0 R 38 0 obj Integrate HBS Online courses into your curriculum to support programs and create unique Updates to your application and enrollment status will be shown on your Dashboard. (3dd4258a2cf84b08bf9ae9235cb2c7f4_67) [27 0 R /XYZ null 326 null] document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Accountancy 6 0 obj (3dd4258a2cf84b08bf9ae9235cb2c7f4_73) [33 0 R /XYZ null 561 null] We accept payments via credit card, wire transfer, Western Union, and (when available) bank loan. endobj Your profit each month will be determined by the earnings youre left with after paying all your costs. (3dd4258a2cf84b08bf9ae9235cb2c7f4_58) [23 0 R /XYZ null 367 null] (3dd4258a2cf84b08bf9ae9235cb2c7f4_4) [7 0 R /XYZ null 753 null] A financial statement, on the other . Start with your sales figures first and then go further by adding other income sources you use to run your business. Interest income is the money companies make from keeping their cash in interest-bearing savings accounts, money market funds and the like. It is also intended to provide context for the financial statements and information about the companys earnings and cash flows. A balance sheet provides detailed information about a companys assets, liabilities and shareholders equity. Swami Vivekanand A financial statement is helpful in evaluating the earning capacity of a firm. >> At the top of the income statement is the total amount of money brought in from sales of products or services. The 2009-2018 data sets were refreshed to remove character restraints and other processing fixes that had yet to be processed retroactively. Cash flow statements report a companys inflows and outflows of cash. Some income statements combine the two numbers. << /C [0.0 0.0 0.0] Aside from the size and nature, all businesses and companies can use this financial statement template to create spotless financial statements in order to make the financial reporting procedure most effective. Income statements show how much money a company made and spent over a period of time. Financing activities detail cash flow from both debt and equity financing. Moving down the stairs from the net revenue line, there are several lines that represent various kinds of operating expenses. Investing activity is cash flow from purchasing or selling assetsusually in the form of physical property, such as real estate or vehicles, and non-physical property, like patentsusing free cash, not debt. << endstream endobj 147 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream The footnotes to financial statements are packed with information. Liabilities are amounts of money that a company owes to others. Owners equity refers to the net worth of a company. State Liquor Price Lists 2. >> The Company BNSF Railway is a wholly-owned subsidiary of Burlington Northern Santa Fe, LLC (BNSF). /Next 138 0 R 0000010547 00000 n This guide is designed to be useful for both beginners and advanced finance professionals, with the main topics covering: (1) the income statement, (2) the balance sheet, (3) the cash flow statement, and (4) rates of return. Hence data and information are historical in nature. h 044miCCC. 0000070365 00000 n All in all, the quarterly financial statements help the investor to estimate the .