Financial statements are crucial documents that provide valuable insights into the financial performance and position of public companies. These statements are used by investors, analysts, and other stakeholders to assess the company’s profitability, solvency, and overall financial health. In this article, we will present comprehensive examples of financial statements typically published by public companies.
1. Income Statement
An income statement, also known as a profit and loss statement, provides a summary of a company’s revenues, expenses, and profits over a specific period. Below is a simplified example of an income statement for a public company:
| Income Statement (Example) | Amount |
| Revenue | $1,000,000 |
| Cost of Goods Sold (COGS) | $400,000 |
| Gross Profit | $600,000 |
| Operating Expenses | $300,000 |
| Net Income Before Taxes | $300,000 |
| Income Taxes | $100,000 |
| Net Income | $200,000 |
2. Balance Sheet
A balance sheet provides a snapshot of a company’s assets, liabilities, and shareholder equity at a specific point in time. Below is a simplified example of a balance sheet for a public company:
| Balance Sheet (Example) | Amount |
| Assets | |
| Cash and Cash Equivalents | $500,000 |
| Accounts Receivable | $300,000 |
| Inventory | $200,000 |
| Total Assets | $1,000,000 |
| Liabilities | |
| Accounts Payable | $150,000 |
| Short-Term Debt | $100,000 |
| Long-Term Debt | $200,000 |
| Total Liabilities | $450,000 |
| Shareholder Equity | |
| Common Stock | $300,000 |
| Retained Earnings | $250,000 |
| Total Shareholder Equity | $550,000 |
| Total Liabilities and Shareholder Equity | $1,000,000 |
3. Cash Flow Statement
A cash flow statement provides details of a company’s cash inflows and outflows from operating, investing, and financing activities over a specific period. Below is a simplified example of a cash flow statement for a public company:
| Cash Flow Statement (Example) | Amount |
| Operating Activities | |
| Net Income | $200,000 |
| Depreciation and Amortization | $50,000 |
| Changes in Working Capital | $30,000 |
| Net Cash Provided by Operating Activities | $280,000 |
| Investing Activities | |
| Purchase of Property, Plant, Equipment | ($150,000) |
| Sale of Investments | $50,000 |
| Net Cash Used in Investment Activities | ($100,000) |
| Financing Activities | |
| Issuance of Common Stock | $100,000 |
| Repayment of Long-Term Debt | ($50,000) |
| Net Cash Provided by Financing Activities | $50,000 |
| Net Increase in Cash | $230,000 |
| Cash at Beginning of Period | $270,000 |
| Cash at End of Period | $500,000 |
These comprehensive examples of financial statements for public companies illustrate the types of information disclosed and the format in which it is presented. Understanding and analyzing these financial statements are essential for investors and stakeholders to make informed decisions about the company’s financial performance and prospects.
