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Presentation of Financial Statements (IAS 1)

Last updated: 14 November 2023

IAS 1 serves as the main standard that outlines the general requirements for presenting financial statements. It is applicable to ‘general purpose financial statements’, which are designed to meet the informational needs of users who cannot demand customised reports from an entity. Documents like management commentary or sustainability reports, which are often included in annual reports, fall outside the scope of IFRS, as indicated in IAS 1.13-14. Similarly, financial statements submitted to a court registry are not considered general purpose financial statements (see IAS 1.BC11-13).

The standard primarily focuses on annual financial statements, but its guidelines in IAS 1.15-35 also extend to interim financial reports (IAS 1.4). These guidelines address key elements such as fair presentation, compliance with IFRS, the going concern principle, the accrual basis of accounting, offsetting, materiality, and aggregation. For comprehensive guidance on interim reporting, please refer to IAS 34 .

Note that IAS 1 will be superseded by the upcoming IFRS 18 Presentation and Disclosure in Financial Statements .

Now, let’s explore the general requirements for presenting financial statements in greater detail.

Financial statements

Components of a complete set of financial statements.

Paragraph IAS 1.10 outlines the elements that make up a complete set of financial statements. Companies have the flexibility to use different titles for these documents, but each statement must be presented with equal prominence (IAS 1.11). The terminology used in IAS 1 is tailored for profit-oriented entities. However, not-for-profit organisations or entities without equity (as defined in IAS 32), may use alternative terminology for specific items in their financial statements (IAS 1.5-6).

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Compliance with IFRS

Financial statements must include an explicit and unreserved statement of compliance with IFRS in the accompanying notes. This statement is only valid if the entity adheres to all the requirements of every IFRS standard (IAS 1.16). In many jurisdictions, such as the European Union, laws mandate compliance with a locally adopted version of IFRS.

IAS 1 does consider extremely rare situations where an entity might diverge from a specific IFRS requirement. Such a departure is permissible only if it prevents the presentation of misleading information that would conflict with the objectives of general-purpose financial reporting (IAS 1.20-22). Alternatively, entities can disclose the impact of such a departure in the notes, explaining how the statements would appear if the exception were made (IAS 1.23).

Identification of financial statements

The guidelines for identifying financial statements outlined in IAS 1.49-53 are straightforward and rarely cause issues in practice.

Going concern

The ‘going concern’ principle is a cornerstone of IFRS and other major GAAP. It assumes that an entity will continue to operate for the foreseeable future (at least 12 months). IAS 1 mandates management to assess whether the entity is a ‘going concern’. Should there be any material uncertainties regarding the entity’s future, these must be disclosed (IAS 1.25-26). IFRSs do not provide specific accounting principles for entities that are not going concerns, other than requiring disclosure of the accounting policies used. One of the possible approaches is to measure all assets and liabilities using their liquidation value.

See also this educational material at IFRS.org.

Materiality and aggregation

IAS 1.29-31 emphasise the importance of materiality in preparing user-friendly financial statements. While IFRS mandates numerous disclosures, entities should only include information that is material. This concept should be at the forefront when preparing financial statements, as reminders about materiality are seldom provided in other IFRS standards or publications.

Generally, entities should not offset assets against liabilities or income against expenses unless a specific IFRS standard allows or requires it. IAS 1.32-35 offer guidance on what can and cannot be offset. Offsetting of financial instruments is discussed further in IAS 32 .

Frequency of reporting

Entities are required to present a complete set of financial statements at least annually (IAS 1.36). However, some Public Interest Entities (PIEs) may be obliged to release financial statements more frequently, depending on local regulations. However, these are typically interim financial statements compiled under IAS 34 .

IAS 1 also allows for a 52-week reporting period instead of a calendar year (IAS 1.37). This excerpt from Tesco’s annual report serves to demonstrate this point, showing that the group uses 52-week periods for their financial year, even when some subsidiaries operate on a calendar-year basis:

If an entity changes its reporting period, it must clearly disclose this modification and provide the rationale for the change (IAS 1.36). It is advisable to include an explanatory note with comparative data that aligns with the new reporting period for clarity.

Comparative information

As a general guideline, entities should present comparative data for the prior period alongside all amounts reported for the current period, even when specific guidelines in a given IFRS do not require it. However, there’s no obligation to include narrative or descriptive information about the preceding period if it isn’t pertinent for understanding the current period (IAS 1.38).

If an entity opts to provide comparative data for more than the immediately preceding period, this additional information can be included in selected primary financial statements only. However, these additional comparative periods should also be detailed in the relevant accompanying notes (IAS 1.38C-38D).

IAS 1.40A-46 outlines how to present the statement of financial position when there are changes in accounting policies, retrospective restatements, or reclassifications. This entails producing a ‘third balance sheet’ at the start of the preceding period (which may differ from the earliest comparative period, if more than one is presented). Key points to note are:

• The third balance sheet is required only if there’s a material impact on the opening balance of the preceding period (IAS 1.40A(b)).
• If a third balance sheet is included, there’s no requirement to add a corresponding third column in the notes, although this could be useful where numbers have been altered by the change (IAS 1.40C).
• Interim financial statements do not require a third balance sheet (IAS 1.BC33).

IAS 8 also requires comprehensive disclosures concerning changes in accounting policies and corrections of errors .

Statement of financial position

IAS 1.54 enumerates the line items that must, at a minimum, appear in the statement of financial position. Entities should note that separate lines are not required for immaterial items (IAS 1.31). Additional line items can be added for entity-specific or industry-specific matters. IAS 1 permits the inclusion of subtotals, provided the criteria set out in IAS 1.55A are met.

Additional disclosure requirements are set out in IAS 1.77-80A. Of particular interest are the requirements pertaining to equity (IAS 1.79), which begin with the number of shares and extend to include details such as ‘rights, preferences, and restrictions relating to share capital, including restrictions on the distribution of dividends and the repayment of capital.’ While these kinds of limitations are common across various legal jurisdictions (for example, not all retained earnings can be distributed as dividends), many companies neglect to disclose such limitations in their financial statements.

For guidance on classifying assets and liabilities as either current or non-current, please refer to the separate page dedicated to this topic.

Statement of profit or loss and other comprehensive income

IAS 1 provides two methods for presenting profit or loss (P/L) and other comprehensive income (OCI). Entities can either combine both P/L and OCI into a single statement or present them in separate statements (IAS 1.81A-B). Additionally, the P/L and total comprehensive income for a given period should be allocated between the owners of the parent company and non-controlling interests (IAS 1.81B).

Minimum contents in P/L and OCI

IAS 1.82-82A specifies the minimum items that must appear in the P/L and OCI statements. These items are required only if they materially impact the financial statements (IAS 1.31).

Entities are permitted to add subtotals to the P/L statement if they meet the criteria specified in IAS 1.85A. Operating income is often the most commonly used subtotal in P/L. This practice may be attributed to the 1997 version of IAS 1, which mandated the inclusion of this subtotal—although this is no longer the case. IAS 1.BC56 clarifies that an operating profit subtotal should not exclude items commonly considered operational, such as inventory write-downs, restructuring costs, or depreciation/amortisation expenses.

Profit or loss (P/L)

All items of income and expense must be recognised in P/L (or OCI). This means that no income or expenses should be recognised directly in the statement of changes in equity, unless another IFRS specifically mandates it (IAS 1.88). Direct recognition in equity may also result from intra-group transactions . IAS 1.97-98 require separate disclosure of material items of income and expense, either directly in the income statement or in the notes.

Expenses in P/L can be presented in one of two ways (IAS 1.99-105):

• By their nature (e.g., depreciation, employee benefits); or
• By their function within the entity (e.g., cost of sales, distribution costs, administrative expenses).

When opting for the latter, entities must provide additional details on the nature of the expenses in the accompanying notes (IAS 1.104).

Other comprehensive income (OCI)

OCI encompasses income and expenses that other IFRS specifically exclude from P/L. There is no conceptual basis for deciding which items should appear in OCI rather than in P/L. Most companies present P/L and OCI as separate statements, partly because OCI is generally overlooked by investors and those outside of accounting and financial reporting circles. The concern is that combining the two could reduce net profit to merely a subtotal within total comprehensive income.

All elements that constitute OCI are specifically outlined in IAS 1.7, as part of its definitions.

Reclassification adjustments

A reclassification adjustment refers to the amount reclassified to P/L in the current period that was recognised in OCI in the current or previous periods (IAS 1.7). All items in OCI must be grouped into one of two categories: those that will or will not be subsequently reclassified to P/L (IAS 1.82A). Reclassification adjustments must be disclosed either within the OCI statement or in the accompanying notes (IAS 1.92-96).

To illustrate, foreign exchange differences arising on translation of foreign operations and gains or losses from certain cash flow hedges are examples of items that will be reclassified to P/L. In contrast, remeasurement gains and losses on defined benefit employee plans or revaluation gains on properties will not be reclassified to P/L.

The practice of transferring items from OCI to P/L, commonly known as ‘recycling’, lacks a concrete conceptual basis and the criteria for allowing such transfers in IFRS are often considered arbitrary.

Tax effects

OCI items can be presented either net of tax effects or before tax, with the overall tax impact disclosed separately. In either case, entities must specify the tax amount related to each item in OCI, including any reclassification adjustments (IAS 1.90-91). Interestingly, there is no such requirement to disclose tax effects for individual items in the income statement.

Statement of changes in equity

IAS 1.106 outlines the minimum line items that must be included in the statement of changes in equity. Subsequent paragraphs specify the disclosure requirements, which can be addressed either within the statement itself or in the accompanying notes. It’s crucial to note that changes in equity during a reporting period can arise either from income and expense items or from transactions involving owners acting in their capacity as owners (IAS 1.109). This means that entities cannot adjust equity directly based on changes in assets or liabilities unless these adjustments result from transactions with owners, such as capital contributions or dividend payments, or are otherwise mandated by other IFRSs.

Statement of cash flows

The statement of cash flows is governed by IAS 7 .

• Explanatory notes

Structure of explanatory notes

The structure for explanatory notes is detailed in IAS 1.112-116. In practice, there are several commonly adopted approaches to organising these notes:

Approach #1:

• Primary financial statements (P/L, OCI, etc.)
• Statement of compliance and basis of preparation
• Accounting policies

Approach #1 is logically coherent, as understanding accounting policies is crucial before delving into the financial data. However, in reality, few people read the accounting policies in their entirety. Consequently, users often have to navigate past several pages of accounting policies to reach the explanatory notes.

Approach #2:

• Primary financial statements (P/L, OCI, etc)

In Approach #2, accounting policies are treated as an appendix and positioned at the end of the financial statements. The advantage here is that all numerical data is clustered together, uninterrupted by extensive descriptions of accounting policies.

Approach #3:

• Explanatory notes integrated with relevant accounting policies

Approach #3 pairs accounting policies directly with the associated explanatory notes. For example, accounting policies relating to inventory would appear alongside the explanatory note that breaks down inventory components.

Management of capital

IAS 1.134-136 outline the disclosures related to capital management. These provisions apply to all entities, whether or not they are subject to external capital requirements. An important note here is that entities are not obligated to disclose specific values or ratios concerning capital objectives or requirements.

IAS 1.137 mandates disclosure of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period. Furthermore, entities are required to disclose the amount of any cumulative preference dividends not recognised.

Disclosure of accounting policies

IAS 1 specifies the requirements for disclosing accounting policy information which are discussed here .

Disclosing judgements and sources of estimation uncertainty

IAS 1 mandates disclosing judgements and sources of estimation uncertainty .

Other disclosures

Additional miscellaneous disclosure requirements are detailed in paragraphs IAS 1.138.

IFRS 18 Presentation and Disclosure in Financial Statements

The upcoming IFRS 18 Presentation and Disclosure in Financial Statements , which will supersede IAS 1, aims to enhance the comparability and transparency of financial reporting, focusing on the statement of profit or loss. Key changes include:

• The introduction of two new subtotals in the P/L statement: ‘operating profit’ and ‘profit before financing and income taxes’.
• A requirement for the reconciliation of management-defined performance measures (also known as ‘non-GAAP’ measures) with those specified by IFRS.
• Refined guidelines for the aggregation and disaggregation of information within the primary financial statements.
• Limited changes to the statement of cash flows, establishing operating profit as a starting point for the indirect method and eliminating options for the classification of interest and dividend cash flows.

Learn more in this BDO’s publication .

The release of IFRS 18 is expected in Q2 2024. This new IFRS will be effective from 1 January 2027 with early application permitted.

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Module 5: Accounting for Cash

Introduction to financial statement presentation, what you’ll learn to do: present cash and cash equivalents on the financial statements.

In most textbooks and examples on the web, you’ll see a simple trial balance listed as follows:

“Cash” is at the top of the list, right where it should be, but this is not a very good representation of what a real trial balance looks like.

In accounting, what we call cash  includes coins; currency; undeposited negotiable instruments such as checks, bank drafts, and money orders; amounts in checking and savings accounts; and demand certificates of deposit. A certificate of deposit (CD) is an interest-bearing deposit that can be withdrawn from a bank at will (demand CD) or at a fixed maturity date (time CD). Only demand CDs that may be withdrawn at any time without prior notice or penalty are included in cash. Cash does not include postage stamps, IOUs, time CDs, or notes receivable.

In addition, the correct terminology is “cash and cash equivalents” because actual currency and coin is usually a tiny, tiny portion of what we call cash.

For instance, in most businesses, every account that can be reconciled has its own GL account. For example, here is a portion of an adjusted trial balance for My Company that only shows the cash accounts:

Notice there’s really only $100 in what we think of normally as cash. Generally Accepted Accounting Principles (GAAP) prescribes what we consider to be cash and cash equivalents on the financial statements. It also gives us guidance on how to report those amounts, including disclosures we are required to include. That’s what we’ll cover in this section as we finish up accounting for cash.

• Introduction to Financial Statement Presentation. Authored by : Joseph Cooke. Provided by : Lumen Learning. License : CC BY: Attribution
• Located at : https://investor.fb.com/financials/sec-filings-details/default.aspx?FilingId=13872030 . License : All Rights Reserved

• IFRS and Corporate Reporting

IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements

• Required categories and sub-totals in the statement of profit or loss: items of income and expense will be classified into operating, financing, investing, income tax or discontinued operations categories. This classification will depend on a combination of an assessment of the entity’s main business activities and certain accounting policy choices.
• Required sub-totals in the statement of profit or loss: based on an entity’s application of the classification requirements as described in #1, certain sub-totals will be required to be presented in financial statements, such as operating profit. The operating profit sub-total is now defined in IFRS 18.
• Labelling, aggregation and disaggregation: expanded requirements for labelling, aggregation and disaggregation of information in financial statements.
• Narrow scope changes to the statement of cash flows: revised requirements for how the statement of cash flow will be presented, including the classification of interest and dividend cash flows.
• Management-defined performance measures: the requirement for certain entities to include ‘management-defined performance measures’ (i.e. alternative performance measures, ‘non-GAAP measures’, etc.) in their financial statement notes, with reconciliations to the nearest IFRS-compliant sub-total. For example, ‘adjusted profit or loss’ reconciled to profit or loss.

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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB). 

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IAS 1 Presentation of Financial Statements

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IAS 1 sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. It requires an entity to present a complete set of financial statements at least annually, with comparative amounts for the preceding year (including comparative amounts in the notes). A complete set of financial statements comprises:

• a statement of financial position as at the end of the period;
• a statement of profit and loss and other comprehensive income for the period.  Other comprehensive income is those items of income and expense that are not recognised in profit or loss in accordance with IFRS Standards.  IAS 1 allows an entity to present a single combined statement of profit and loss and other comprehensive income or two separate statements;
• a statement of changes in equity for the period;
• a statement of cash flows for the period;
• notes, comprising a summary of significant accounting policies and other explanatory information; and
• a statement of financial position as at the beginning of the preceding comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

An entity whose financial statements comply with IFRS Standards must make an explicit and unreserved statement of such compliance in the notes. An entity must not describe financial statements as complying with IFRS Standards unless they comply with all the requirements of the Standards. The application of IFRS Standards, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation. IAS 1 also deals with going concern issues, offsetting and changes in presentation or classification.

Standard history

In April 2001 the International Accounting Standards Board (IASB) adopted IAS 1 Presentation of Financial Statements , which had originally been issued by the International Accounting Standards Committee in September 1997. IAS 1 Presentation of Financial Statements replaced IAS 1 Disclosure of Accounting Policies (issued in 1975), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (approved in 1979).

In December 2003 the IASB issued a revised IAS 1 as part of its initial agenda of technical projects. The IASB issued an amended IAS 1 in September 2007, which included an amendment to the presentation of owner changes in equity and comprehensive income and a change in terminology in the titles of financial statements. In June 2011 the IASB amended IAS 1 to improve how items of other income comprehensive income should be presented.

In December 2014 IAS 1 was amended by Disclosure Initiative (Amendments to IAS 1), which addressed concerns expressed about some of the existing presentation and disclosure requirements in IAS 1 and ensured that entities are able to use judgement when applying those requirements. In addition, the amendments clarified the requirements in paragraph 82A of IAS 1.

In October 2018 the IASB issued Definition of Material (Amendments to IAS 1 and IAS 8). This amendment clarified the definition of material and how it should be applied by (a) including in the definition guidance that until now has featured elsewhere in IFRS Standards; (b) improving the explanations accompanying the definition; and (c) ensuring that the definition of material is consistent across all IFRS Standards.

In February 2021 the IASB issued Disclosure of Accounting Policies which amended IAS 1 and IFRS Practice Statement 2 Making Materiality Judgements . The amendment amended IAS 1 to replace the requirement for entities to disclose their significant accounting policies with the requirement to disclose their material accounting policy information.

In October 2022, the IASB issued  Non-current Liabilities with Covenants . The amendments improved the information an entity provides when its right to defer settlement of a liability for at least twelve months is subject to compliance with covenants. The amendments also responded to stakeholders’ concerns about the classification of such a liability as current or non-current.

Other Standards have made minor consequential amendments to IAS 1. They include Improvement to IFRSs (issued April 2009), Improvement to IFRSs (issued May 2010), IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 12 Disclosures of Interests in Other Entities (issued May 2011), IFRS 13 Fair Value Measurement (issued May 2011), IAS 19 Employee Benefits (issued June 2011), Annual Improvements to IFRSs 2009–2011 Cycle (issued May 2012), IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (issued November 2013), IFRS 15 Revenue from Contracts with Customers (issued May 2014), Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) (issued June 2014), IFRS 9 Financial Instruments (issued July 2014), IFRS 16 Leases (issued January 2016), Disclosure Initiative (Amendments to IAS 7) (issued January 2016), IFRS 17 Insurance Contracts (issued May 2017), Amendments to References to the Conceptual Framework in IFRS Standards (issued March 2018) and Amendments to IFRS 17 (issued June 2020).

Related active projects

IFRS Accounting Taxonomy Update—Primary Financial Statements

Related completed projects

Clarification of the Requirements for Comparative Information (Amendments to IAS 1)

Classification of Liabilities as Current or Non-current (Amendments to IAS 1)

Definition of Accounting Estimates (Amendments to IAS 8)

Disclosure Initiative (Amendments to IAS 1)

Disclosure Initiative (Amendments to IAS 7)

Disclosure Initiative—Accounting Policies

Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8)

Disclosure Initiative—Principles of Disclosure

Disclosure Initiative—Targeted Standards-level Review of Disclosures

IFRS Accounting Taxonomy Update—Amendments to IAS 1, IAS 8 and IFRS Practice Statement 2

IFRS Accounting Taxonomy Update—Amendments to IFRS 16 and IAS 1

Joint Financial Statement Presentation (Replacement of IAS 1)

Non-current Liabilities with Covenants (Amendments to IAS 1)

Presentation of Items of Other Comprehensive Income (Amendments to IAS 1)

Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1)

Presentation of interest revenue for particular financial instruments (IFRS 9 and IAS 1)

Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1)

Revised IAS 1 Presentation of Financial Statements: Phase A

Supply Chain Financing Arrangements—Reverse Factoring

Related IFRS Standards

Related ifric interpretations.

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

Unconsolidated amendments

Implementation support, your privacy.

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Financial Presentation Template

Use this Financial Statement Presentation Template to create a complete overview of your organization's current financial status and future objectives.

Trusted by 65M+ users and leading companies

About the Financial Presentation Template

This Financial Presentation Template provides effective formatting, structure, and organization for a corporate financial presentation. Use it to show your company’s current financial status and its progress toward future financial objectives. 

What is a financial presentation?

Every organization needs to keep a stringent record of its financial accounts over time. A financial statement presentation informs relevant team members of a company’s economic situation and updates them on the status of reaching fiscal targets.

Companies that hold monthly, seasonal, and annual financial presentations will have a much better grasp of their financial health. This helps with financial decision-making and ensures that funds flow in the direction they are needed most.

For example, an organization may be spending a large amount of money on advertising, while other areas like customer support suffer due to a lack of funds. 

A financial presentation sheds light on irregularities. It also ensures that cash flow is being distributed effectively.

What should a financial presentation include?

A financial presentation should include a multi-tier analysis of a company’s financial situation. It should clarify fiscal goals, solutions, and objectives for the upcoming year or other stipulated length of time. 

The more thorough and meticulous a financial presentation is, the more efficiently a company can use its access to funds. Using a Financial Presentation Template can help bring necessary structure and formality to the presentation, ensuring that no information gets overlooked. 

In order to give a successful financial presentation, there are several key elements that must be included. Some of them are: 

Salary, benefits, and tax costs

Long and short-term liabilities

Revenue and comprehensive income

Financial statements, such as the profit and loss and cash flow statements

Equity and assets

Future financial goals and objectives

A financial statement presentation aims to take a hard look at a company’s spending and earning patterns on every level. Based on these business insights, the team can assess whether these patterns are cohesive and sustainable. 

There are almost always some fiscal areas that need an improved approach, which is why these presentations are so important. Once a company is aware of its financial inconsistencies, it can start to take conscious steps toward a more economically sustainable system. 

Poor cash flow management is one of the most common causes of failure in the corporate world. Whether your company is a start-up or an international franchise, having a grasp of your company’s financials is the key to leading a successful business in the long term.

Tips for a successful financial presentation

Just like with any presentation, there are certain guidelines you can follow to make it more stimulating for your audience. 

Here are some helpful tips for giving a financial presentation: 

Come prepared – The financial information you present to your audience needs to be accurate, thorough, and comprehensive. It should cover a wide variety of financial elements and communicate a strong understanding of fiscal patterns.

Be concise – Not everyone understands financial jargon, so try to use accessible language in your financial reporting. Be as straightforward and concise as possible, and use illustrative examples to avoid confusing your audience.

Listen as much as you talk – In any presentation, there needs to be some level of give and take. Your audience is bound to have questions or concerns, so make sure you allow some time for feedback before the presentation concludes.

Use visuals – Not everyone is an auditory learner, nor does everyone know how to interpret raw data. Using visuals in tandem with factoids can dramatically improve how much your audience understands what you are talking about. 

Financial data and presentations tend to have a reputation for being boring and hard to grasp. But with visually-stimulating charts, your audience will hang on your every word — and number.

How to use the Financial Presentation Template

The Financial Presentation Template by Miro is designed to be straightforward, and easy to use. Teams from any business sector can utilize Miro’s templates for a direct and effective approach to giving presentations. 

Complete with helpful slides, formatting, and customizable elements, Miro’s Financial Presentation Template makes it simple to get started. Create a thorough and professional financial presentation for any audience, from marketing to economics. Here’s how to use it:

1) Fill in your template  

The Financial Presentation Template contains blank slides that can be filled in with information relevant to your company. The structure is there — all you need to do is gather relevant data around your company’s financials and insert them into the template. 

2) Edit and customize your template 

Miro’s templates are fully customizable, so you can curate your presentation exactly as you like. With the features that come alongside this template, feel free to add, remove, or change slides at will. 

3) Use presentation mode

Presentation mode helps you present your finances without a glitch. This feature allows you to set up the frames in a more accessible way while presenting your slides in full-screen mode. Once you’ve started your presentation, navigate between the slides using arrow icons or keys.

4) Share with your team

Collaborate with other team members by easily giving the relevant people access to your financial presentation. To share your presentation, invite collaborators from your dashboard, or invite team members via a private link. It’s also simple to keep your financial presentation confidential by setting up access rights .

How long should a financial presentation be?

The average financial presentation can go on for anywhere between 20 minutes and 1 hour. While keeping things brief and to the point, your team should take however long it needs to deliver information accurately.

How do you make a financial presentation interesting?

Like any other business presentation, you can use ice-breakers, analogies, and visual charts to enhance the audience’s learning experience. The more stimulating and energized your presentation is, the more effective its message will be.

How do you present financials to employees?

To present your company’s financials to employees, use accessible language and visual aids and be open to plenty of questions and feedback. Not everyone is built with an innate understanding of economics, so enter the discussion with patience and an open mind.

Get started with this template right now.

IASB issues IFRS 18 Presentation and Disclosure in Financial Statements

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This publication summarises the key requirements of IFRS 18 Presentation and Disclosure in Financial Statements (IFRS 18).

IFRS 18 was issued on 9 April 2024 and becomes effective for reporting periods beginning on or after 1 January 2027. IFRS 18 introduces new requirements on presentation within the statement of profit or loss, including specified totals and subtotals. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified ‘roles’ of the primary financial statements and the notes. In addition, there are consequential amendments to other accounting standards.

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Home Blog PowerPoint Tutorials How To Create a PowerPoint Presentation of Financial Statements

How To Create a PowerPoint Presentation of Financial Statements

At SlideModel.com we receive several help requests from our users regarding Financial Analysis PowerPoint Presentations, mainly the presentation of Financial Statements data. We have previously wrote about this topic in our post  Financial Statement Templates For PowerPoint Presentations  with the objective to help users summarize relevant data and communicate the important conclusion extracted from the statements. The feedback was positive, but we are still requested to provide some guidelines on detailed statements. For this reason we will walk through our   Financial Statements PowerPoint Template  which provides comprehensive tables that provide higher level of detail. In order to have a higher visual impact and allow the message to engage the audience, the template also provides charts and ratios dashboards that will appeal to executive audiences.

• Financial data is complex
• Concepts are not intuitive
• The understanding and frame of references varies depending the audience.

This facts will drive your consolidated financial statements presentation plan.

The following sections will walk through financial statement presentation examples and will provide insights on how to tackle them.

Balance Sheet

The balance sheet by definition is a financial statement that summarizes an organization assets, liabilities and equity at a specific point of time (a snapshot). This three concepts provide information on what the organization owns, owes and how much was invested (capital).  Applying the facts we described before, Balance Sheet data is complex, so you will try to summarize the data in each section as much as possible, presenting the relevant accounting lines (generally, those associated with Liquidity , Debt and Net Worth ). The Concepts ( Assets , Liabilities and Equity ) are not simple, and when you dive into “liquidity of them”, it starts getting harder. The audience will drive your level of detail, so present a table where the major concepts are clearly highlighted (background colors), with totalizers (use bold for this lines and make sure you point them strongly). Move quickly to the Ratios section if understood, otherwise navigate to a second level of detail, if the audience requests to drill down.

As shown by the orange arrows in the image, the important concepts are highlighted. Again, what will remain in the audience mind is that “you can explain detail if requested”, “you can show the consolidated numbers” and that “you can move to the important topics derived in the relationships of Financial Statements”, the Ratios .

Income Statement

The Income Statement, also known as  “Statement of Incomes” , “Profit & Loss” or just “P&L”, is a financial statement that presents financial performance of an organization over a time period. How does it measures performance ? , summarizing how revenues occur and how expenses were incurred for all the organization activities (operational and non-operational). Also , shows the Net Profit (positive or negative) over the period.

This statement if divided into two sections, operational and non-operational. Operational items are directly related with the organizations core activities in Sales and Cost of Sale. Non Operational Items are expenses the company incurs for administrative , managerial or assets exchange activities.

Differently from the Balance Sheet, the Income Statement represents a period of time and not a snapshot.

When creating an Income Statement Presentation, take into account that what the audience is looking for is How the organization is performing?.  Generally, to show performance, you will need to compare against other period or a benchmark, for that reason each column is a “challenger” for the actual period column. Even though the absolute numbers are important you will need to communicate  the Trend concluded against the original and challengers statements. Highlight the Revenues and the Cost of Sales . Present them in an individual Slide as the “ Operational ” Section of the statement.

The second section of the Income Statement , is the Non-Operational Items, generally called “expenses”. This section shows how the organization management is using money for non operational activities. This section is important when the analysis is centered in improving efficiency. The amount of non-operational items can be huge, so its important you can consolidate into categories. Take your time to exercise this suggestion, otherwise the list will be too long, and will dis-encourage the audience. As a suggestion, keep in mind that this line items are industry dependent. Analyze some examples in your industry to come up with meaningful consolidated categories.

Statement Of Cash Flows

The Statement Of Cash Flows, by definition, is the financial statement that presents all the cash inflows and outflows derived of the operating, financing and investing activities of the organization in a period of time. This financial statement is created by 2 widely used methods, the direct and indirect methods. The main difference is that the direct method uses cashflow records to create the operational items while the indirect method uses  accrual accounting information to present the cash flows from the operations section, deriving them from the net income .Considering that the indirect method is the most popular, we included its table in the template.

This statement must communicate the cash flows through the organization activities and their accounting recognitions. The analysis generally will focus on the sustainability of the operational section, and how much investment and financing is required at the period to keep the business going. If contracts are being recognized as revenue in a period but money is not really reaching the organization, the statement of cashflows will spot this problem and will help managers to take actions over it. With the same reasoning, if net income allows higher cash flow bandwidth in operations, the organization could use fund for repaying debt and diminish the cost of financing.

The Statement of Cash Flows is divided in the three sections mentioned, Operational , Financing and Investing activities. In this template we created one slide for Operations and Finance, a second slide for Investing and a third slide with the subtotals of each activity, showing the total cash flows.

Presenting Trends

As we mentioned before, the important message that need to be presented with the financial statement  is the organizations performance. The best tools for communicating trends, are the charts. In this case the Financial Statements PowerPoint Template Provides three editable examples. We will show how the presenter can edit the charts and present meaningful information derived from the statements.

Income and Expenses Barchart

When reviewing the Income Statement , we explained the importance of the Operational Data versus Non-Operational . The Income and Expenses Chart visually communicate the relationship between this activities and allows the audience to review the trend or evolution, period versus period. This is ideal for spoting efficiency opportunities. The chart has two veritcal axis. The left (or main) axis represents the Operational Income and Net Income. The right axis (or secondary Axis) represents the Sales, Cost of Sales and Expenses. Remember the simple algebra that relates this value:

• Operational Income = Sales – Cost of Sales
• Net Income = Sales – Cost of Sales – Expenses

This example shows that the Net Income increases with time at a higher rate than the operational income. This can be interpreted as that sales improved, and expenses were kept almost similar. This kind of information is the message the presenter need to communicate, and the use of chart will boost the audience retention of the idea.

The chart is created as a PowerPoint chart, so the user will be able to edit it though the “ Edit Data ” Option of the “ Chart Tools > Design ” menu.

Income and Expenses Pie Chart

The other Chart Tool included in the Financial Statement PowerPoint Template is the Discrimination in Revenues and Expenses. This Charts help to transmit the message of revenues streams and expenses items. Ideal to communicate which are the business lines that bring higher revenues to the organization and which are the items were most of the money is being spent. Again, this chart will allow to spot efficiency problems, prioritize business units or cut costs.

Operating Income & Margin

One of the most extensively used key performance indicators in financial statement is the Operating Margin. This indicator derived from the operating revenues and operating costs allows to compare efficiency on the performance of the value proposition delivery. The trends over the operating margin can show problems in costs or problems on value proposition delivery that derive in a lower return. Again, in the sake of providing comparable features, the chart presented uses two vertical axis (primary and secondary). The primary axis (left) represents the Operating Income. The secondary axis (right) represents the Operating Margin. The chart is Data Driven, and editable through Excel.

Financial Statement Ratios

In this section we will show the most popular ratios used in conjunction with the Financial Statements. Following the initial note idea, the aim of the financial statements presentation should not be to repeat numbers and lists, but to communicate conclusions of the information hidden behind them . With this objective in mind is that executives decided to move into ratio analysis instead of financial statements analysis, basically because a summarized indicator ( KPI ) that relates specific data, provides enough information for decision making process, without the need of extensive analysis.

Liquidity Ratios

The liquidity ratios,by definition, are key performance indicators of the organization  to determine  it’s ability to pay off its short-terms debts obligations. They are created with information derived from the Balance Sheet (so they represent a snapshot). In the Financial Statement PowerPoint Template we created gauges indicators with categories from Best to Worse. The presentar can edit and manipulate this shapes as the are 100% fully editable . The indicators selected are:

• Current Ratio : also known as Working Capital Position.
• Quick Ratio : also known as Acid Test Ratio
• Net Working Capital Ratio

Profitability Ratios

Organizations Financial Performance can be interpreted from different angles, some times, growth is more importante than being “more” profitable, but almost all the times executives need to compare profitability between periods, to understand the impact of strategic decisions over the amount of money left for the organization and stakeholders.

For this ratios we prepared an alternative Gauge design,  modern and without classification over the values.

The ratios presented are:

• Return on Assets (ROA)
• Return on Equity (ROE)
• Profit Margin

Capital Structure Ratios

The Capital Structure  is how an organization finances its overall operations and growth by using different sources of funds. The Ratios on this sections allows the presenter to communicate this relationships. In this case instead of gauge like indicators, we used Editable Donut Charts.

• Assets Turnover Ratio
• Accounts Receivable Turnover Ratio
• Inventories Turnover Ratio

Debt Equity Ratios

The debt equity ratios show how the organization uses debt and equity to finace assets and operations.

• Debt to Equity Ratio
• Interest Coverage Ratio

Creating Consolidated Financial Statements PowerPoint Presentations can be a tough job. The presenter needs to evaluate the complexity of the data, the depth to be shown and the audience that will assist the presentation. Tools like charts and dashboard will help the presenter to summarize relevant information and communicate quicker, the important facts. The use of Financial Ratios is fundamental for a successful message.

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What Are Financial Statements?

• Their Purpose

Balance Sheet

Income statement, cash flow statement, statement of changes in shareholder equity, statement of comprehensive income, nonprofit financial statements.

• Limitations

The Bottom Line

• Corporate Finance
• Financial statements: Balance, income, cash flow, and equity

Financial Statements: List of Types and How to Read Them

Financial statements are written records that convey the financial activities of a company. Financial statements are often audited by government agencies and accountants to ensure accuracy and for tax, financing, or investing purposes. For-profit primary financial statements include the balance sheet, income statement, statement of cash flow, and statement of changes in equity. Nonprofit entities use a similar but different set of financial statements.

Key Takeaways

• Financial statements provide interested parties with a company's overall financial condition and profitability.
• Statements required by Generally Accepted Accounting Principles are the balance sheet, the income statement, and the statement of cash flows, but you'll likely see more in reports.
• The balance sheet provides an overview of assets, liabilities, and shareholders' equity as a snapshot in time.
• The income statement primarily focuses on a company's revenues and expenses during a particular period. Once expenses are subtracted from revenues, the statement produces a company's profit figure called net income.
• The cash flow statement (CFS) tracks how a company uses its cash to pay its debt obligations and fund its operating expenses and investments.

Investopedia / Julie Bang

Understanding Financial Statements

Investors and financial analysts rely on financial data to analyze a company's performance and make predictions about the future direction of its stock price. One of the most important resources of reliable and audited financial data is the annual report , which contains the firm's financial statements.

The financial statements are used by investors, market analysts, and creditors to evaluate a company's financial health and earnings potential. The three major financial statement reports are the balance sheet, income statement, and statement of cash flows.

Not all financial statements are created equally. The rules used by U.S. companies are called Generally Accepted Accounting Principles, while the rules often used by international companies are International Financial Reporting Standards (IFRS). In addition, U.S. government agencies use a different set of financial reporting rules.

The balance sheet provides an overview of a company's assets, liabilities, and shareholders' equity at a specific time and date. The date at the top of the balance sheet tells you when this snapshot was taken; this is generally the end of its annual reporting period. Below is a breakdown of the items in a balance sheet.

• Cash and cash equivalents  are liquid assets, which may include Treasury bills and certificates of deposit.
• Accounts receivable  are the amount of money owed to the company by its customers for the sale of its products and services.
• Inventory is the goods a company has on hand, intended to be sold as a course of business. Inventory may include finished goods, work in progress that is not yet finished, or raw materials on hand that have yet to be worked.
• Prepaid expenses are costs paid in advance of when they are due. These expenses are recorded as an asset because their value has not yet been recognized; should the benefit not be recognized, the company would theoretically be due a refund.
• Property, plant, and equipment are capital assets owned by a company for its long-term benefit. This includes buildings used for manufacturing or heavy machinery used for processing raw materials.
• Investments are assets held for speculative future growth. These aren't used in operations; they are simply held for capital appreciation.
• Trademarks, patents, goodwill, and other intangible assets can't physically be touched but have future economic (and often long-term benefits) for the company.

Liabilities

• Accounts payable are the bills due as part of a business's operations. This includes utility bills, rent invoices, and obligations to buy raw materials.
• Wages payable are payments due to staff for time worked.
• Notes payable are recorded debt instruments that record official debt agreements, including the payment schedule and amount.
• Dividends  payable are dividends that have been declared to be awarded to shareholders but have not yet been paid.
• Long-term debt can include a variety of obligations, including sinking bond funds, mortgages, or other loans that are due in their entirety in more than one year. Note that the short-term portion of this debt is recorded as a current liability.

Shareholders' Equity

• Shareholders' equity is a company's total assets minus its total liabilities.  Shareholders' equity (also known as stockholders' equity ) represents the amount of money that would be returned to shareholders if all of the assets were liquidated and all debts paid off.
• Retained earnings  are part of shareholders' equity and are the amount of net earnings that were not paid to shareholders as dividends.

Example of a Balance Sheet 

Below is a portion of ExxonMobil Corporation's  (XOM)  balance sheet for fiscal year 2021, reported as of Dec. 31, 2021.

• Total assets were $338.9 billion.
• Total liabilities were $163.2 billion.
• Total equity was $175.7 billion.
• Total liabilities and equity were $338.9 billion, which equals the total assets for the period.

Unlike the balance sheet, the income statement covers a range of time, which is a year for annual financial statements and a quarter for quarterly financial statements. The income statement provides an overview of revenues, expenses, net income, and earnings per share.

Operating revenue is the revenue earned by selling a company's products or services. The  operating revenue for an auto manufacturer would be realized through the production and sale of autos. Operating revenue is generated from the core business activities of a company.

Non-operating revenue is the income earned from non-core business activities. These revenues fall outside the primary function of the business. Some non-operating revenue examples include:

• Interest earned on cash in the bank
• Rental income from a property
• Income from strategic partnerships like royalty payment receipts
• Income from an advertisement display located on the company's property

Other income is the revenue earned from other activities. Other income could include gains from the sale of long-term assets such as land, vehicles, or a subsidiary.

Primary expenses are incurred during the process of earning revenue from the primary activity of the business. Expenses include the cost of goods sold (COGS), selling, general and administrative expenses (SG&A), depreciation or amortization, and research and development (R&D).

Typical expenses include employee wages, sales commissions, and utilities such as electricity and transportation.

Expenses that are linked to secondary activities include interest paid on loans or debt. Losses from the sale of an asset are also recorded as expenses.

The main purpose of the income statement is to convey details of profitability and the financial results of business activities; however, it can be very effective in showing whether sales or revenue is increasing when compared over multiple periods.

Investors can also see how well a company's management is controlling expenses to determine whether a company's efforts in reducing the cost of sales might boost profits over time.

Example of an Income Statement

Below is a portion of ExxonMobil Corporation's income statement for fiscal year 2021, reported as of Dec. 31, 2021.

• Total revenue was $276.7 billion.
• Total costs were $254.4 billion.
• Net income or profit was $23 billion.

The cash flow statement (CFS) shows how cash flows throughout a company. The cash flow statement complements the balance sheet and  income statement .

The CFS allows investors to understand how a company's operations are running, where its money is coming from, and how money is being spent. The CFS also provides insight as to whether a company is on a solid financial footing.

The cash flow statement contains three sections that report on the various activities for which a company uses its cash. Those three components of the CFS are listed below.

Operating Activities 

The operating activities on the CFS include any sources and uses of cash from running the business and selling its products or services. Cash from operations includes any changes made in cash accounts receivable, depreciation, inventory, and  accounts payable . These transactions also include wages, income tax payments, interest payments, rent, and cash receipts from the sale of a product or service.

Investing Activities

Investing activities include any sources and uses of cash from a company's investments in its long-term future. A purchase or sale of an asset, loans made to vendors or received from customers, or any payments related to a merger or acquisition are included in this category.

Also, purchases of fixed assets such as property, plant, and equipment (PPE) are included in this section. In short, changes in equipment, assets, or investments relate to cash from investing.

Financing Activities

Cash from financing activities includes the cash from investors or banks and the cash paid to shareholders. Financing activities include debt issuance, equity issuance, stock repurchases, loans, dividends paid, and debt repayments.

The cash flow statement reconciles the income statement with the balance sheet in three major business activities.

Example of a Cash Flow Statement

Below is a portion of ExxonMobil Corporation's cash flow statement for fiscal year 2021, reported as of Dec. 31, 2021. We can see the three areas of the cash flow statement and their results.

• Operating activities generated a positive cash flow of $48 billion.
• Investing activities generated cash outflows of -$10.2 billion for the period. Additions to property, plant, and equipment made up the majority of cash outflows, which means the company invested in new fixed assets.
• Financing activities generated cash outflows of -$35.4 billion for the period. Reductions in short-term debt and dividends paid out comprised most of the cash outflows.

The statement of changes in equity tracks total equity over time. This information ties back to a balance sheet for the same period; the ending balance on the change of equity statement equals the total equity reported on the balance sheet.

The formula for changes to shareholder equity will vary from company to company; in general, there are a couple of components:

• Beginning equity : This is the equity at the end of the last period that simply rolls to the start of the next period.
• (+) Net income : This is the amount of income the company earned in a given period. The proceeds from operations are automatically recognized as equity in the company, and this income is rolled into retained earnings at year-end.
• (-) Dividends : This is the amount of money that is paid out to shareholders from profits. Instead of keeping all of a company's profits, the company may choose to give some profits away to investors.
• (+/-) Other comprehensive income : This is the period-over-period change in other comprehensive income. Depending on transactions, this figure may be an addition or subtraction from equity.

In ExxonMobil's statement of changes in equity, the company also records activity for acquisitions, dispositions, amortization of stock-based awards, and other financial activities. This information is useful for analyzing how much money is being retained by the company for future growth as opposed to being distributed externally.

An often less utilized financial statement, the statement of comprehensive income summarizes standard net income while also incorporating changes in other comprehensive income (OCI). Other comprehensive income includes all unrealized gains and losses that are not reported on the income statement. This financial statement shows a company's total change in income, even gains and losses that have yet to be recorded in accordance with accounting rules.

Examples of transactions that are reported on the statement of comprehensive income include:

• Net income (from the statement of income)
• Unrealized gains or losses from debt securities
• Unrealized gains or losses from derivative instruments
• Unrealized translation adjustments due to foreign currency
• Unrealized gains or losses from retirement programs

In the example below, ExxonMobil has over $2 billion of net unrecognized income. Instead of reporting just $23.5 billion of net income, ExxonMobil reports nearly $26 billion of total income when considering other comprehensive income.

Nonprofit organizations record financial transactions across a similar set of financial statements. However, due to the differences between a for-profit entity and a purely philanthropic entity, there are differences in the financial statements used. The standard set of financial statements used for a nonprofit entity includes:

• Statement of Financial Position: This is the equivalent of a for-profit entity's balance sheet. The largest difference is nonprofit entities do not have equity positions; any residual balances after all assets have been liquidated and liabilities have been satisfied are called "net assets."
• Statement of Activities: This is the equivalent of a for-profit entity's statement of income. This report tracks the changes in operation over time, including the reporting of donations, grants, event revenue, and expenses to make everything happen.
• Statement of Functional Expenses: This is specific to nonprofit entities. The statement of functional expenses reports expenses by entity function (often broken into administrative, program, or fundraising expenses). This information is distributed to the public to explain what proportion of company-wide expenditures are related directly to the mission.
• Statement of Cash Flow: This is the equivalent of a for-profit entity's statement of cash flow. Though the accounts listed may vary due to the different nature of a nonprofit organization, the statement is still divided into operating, investing, and financing activities.

The purpose of an external auditor is to assess whether an entity's financial statements have been prepared following prevailing accounting rules and whether any material misstatements are impacting the validity of results.

Limitations of Financial Statements

Although financial statements provide a wealth of information on a company, they do have limitations. The statements are often interpreted differently, so investors often draw divergent conclusions about a company's financial performance.

For example, some investors might want stock repurchases , while others might prefer to see that money invested in long-term assets. A company's debt level might be fine for one investor, while another might have concerns about the level of debt for the company.

When analyzing financial statements , it's important to compare multiple periods to determine any trends and compare the company's results to its peers in the same industry.

Lastly, financial statements are only as reliable as the information fed into the reports. Too often, it's been documented that fraudulent financial activity or poor control oversight have led to misstated financial statements intended to mislead users. Even when analyzing audited financial statements, there is a level of trust that users must place in the validity of the report and the figures being shown.

What Are the Main Types of Financial Statements?

The three main types of financial statements are the balance sheet, the income statement, and the cash flow statement. These three statements together show the assets and liabilities of a business, its revenues, and costs, as well as its cash flows from operating, investing, and financing activities.

What Are the Benefits of Financial Statements?

Financial statements show how a business operates. It provides insight into how much and how a business generates revenues, what the cost of doing business is, how efficiently it manages its cash, and what its assets and liabilities are. Financial statements provide all the details on how well or poorly a company manages itself.

How Do You Read Financial Statements?

Financial statements are read in several different ways. First, financial statements can be compared to prior periods to understand changes over time better. Financial statements are also read by comparing the results to competitors or other industry participants. By comparing financial statements to other companies, analysts can get a better sense of which companies are performing the best and which are lagging behind the rest of the industry.

What Is GAAP?

Generally Accepted Accounting Principles (GAAP) are the rules by which publicly-owned United States companies must prepare their financial statements. It is the guideline that explains how to record transactions, when to recognize revenue, and when expenses must be recognized. International companies may use a similar but different set of rules called International Financial Reporting Standards (IFRS).

Financial statements are the ticket to the external evaluation of a company's financial performance. The balance sheet reports a company's financial health through its liquidity and solvency, while the income statement reports its profitability. A statement of cash flow ties these two together by tracking sources and uses of cash. Together, these financial statements attempt to provide a more clear picture of a business's financial standing.

U.S. Securities and Exchange Commission. " Exxon Mobile Corporation Form 10-K for the Fiscal Year Ended Dec. 31, 2021 ."

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• What Is Valuation? 2 of 37
• Valuation Analysis: Meaning, Examples and Use Cases 3 of 37
• Financial Statements: List of Types and How to Read Them 4 of 37
• Balance Sheet: Explanation, Components, and Examples 5 of 37
• Cash Flow Statement: How to Read and Understand It 6 of 37
• 6 Basic Financial Ratios and What They Reveal 7 of 37
• 5 Must-Have Metrics for Value Investors 8 of 37
• Earnings Per Share (EPS): What It Means and How to Calculate It 9 of 37
• P/E Ratio Definition: Price-to-Earnings Ratio Formula and Examples 10 of 37
• Price-to-Book (PB) Ratio: Meaning, Formula, and Example 11 of 37
• Price/Earnings-to-Growth (PEG) Ratio: What It Is and the Formula 12 of 37
• Fundamental Analysis: Principles, Types, and How to Use It 13 of 37
• Absolute Value: Definition, Calculation Methods, Example 14 of 37
• Relative Valuation Model: Definition, Steps, and Types of Models 15 of 37
• Intrinsic Value of a Stock: What It Is and Formulas to Calculate It 16 of 37
• Intrinsic Value vs. Current Market Value: What's the Difference? 17 of 37
• The Comparables Approach to Equity Valuation 18 of 37
• The 4 Basic Elements of Stock Value 19 of 37
• How to Become Your Own Stock Analyst 20 of 37
• Due Diligence in 10 Easy Steps 21 of 37
• Determining the Value of a Preferred Stock 22 of 37
• Qualitative Analysis 23 of 37
• How to Choose the Best Stock Valuation Method 24 of 37
• Bottom-Up Investing: Definition, Example, Vs. Top-Down 25 of 37
• Financial Ratio Analysis: Definition, Types, Examples, and How to Use 26 of 37
• What Book Value Means to Investors 27 of 37
• Liquidation Value: Definition, What's Excluded, and Example 28 of 37
• Market Capitalization: What It Means for Investors 29 of 37
• Discounted Cash Flow (DCF) Explained With Formula and Examples 30 of 37
• Enterprise Value (EV) Formula and What It Means 31 of 37
• How to Use Enterprise Value to Compare Companies 32 of 37
• How to Analyze Corporate Profit Margins 33 of 37
• Return on Equity (ROE) Calculation and What It Means 34 of 37
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• How to Value Private Companies 36 of 37
• Valuing Startup Ventures 37 of 37

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