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Topic
Balance sheet
23 guides in Finabase Learn
- Accounts payable Money a company owes its suppliers for goods and services it has received but not yet paid for; a current liability.
- Accounts receivable Money customers owe a company for sales already made on credit; a current asset on the balance sheet.
- Asset Anything a company or person owns that has economic value and is expected to provide a future benefit, from cash to factories.
- Balance sheet A snapshot of what a company owns, owes and the owners' stake at one date: assets equal liabilities plus shareholders' equity.
- Balance sheet: assets, liabilities and equity explained with Apple Read a balance sheet line by line with Apple’s September 27, 2025 figures: the accounting equation, current versus non-current items, odd lines and book value.
- Current Assets Assets expected to be turned into cash or used up within one year, such as cash, receivables and inventory.
- Current Liabilities Obligations due within one year, such as accounts payable, short-term debt and accrued expenses.
- Current Ratio Current assets divided by current liabilities; a basic test of whether a company can cover its short-term obligations.
- Debt-to-Equity Ratio Total debt (or total liabilities) divided by shareholders' equity; a measure of how much a company relies on borrowing.
- Debt-to-equity ratio: formula, versions and when it misleads How to calculate the debt-to-equity ratio, why versions differ, and why Apple’s 1.34 D/E hides a net cash position, with net debt, debt/EBITDA and its note maturities.
- Equity Ownership in a company: shares of stock, or on the balance sheet the assets left after subtracting liabilities.
- Goodwill An intangible asset recorded when a company buys another for more than the fair value of its net identifiable assets.
- How the three financial statements link, checked on Apple Trace how net income, cash and equity connect across the income statement, balance sheet and cash flow statement, verified on Apple’s fiscal 2025 numbers.
- How to read the Finabase financials tab A walkthrough of a company’s financials tab in Finabase: the annual and quarterly views, the three statement cards, the revenue flow diagram and calendar-quarter labels.
- Intangible asset A non-physical asset such as a patent, brand, software or goodwill that has value but no physical form.
- Inventory Goods a company holds for sale, plus raw materials and work in progress; a current asset on the balance sheet.
- Liabilities What a company owes to others, such as loans, bonds, payables and deferred revenue, shown on the balance sheet.
- Quantitative easing and tightening: the Fed’s balance sheet How QE and QT work, every round from 2008 to 2025 with dates and amounts, the Fed’s $0.9 trillion to $9 trillion balance sheet, and what it means for markets.
- Quick ratio Cash, marketable securities and receivables divided by current liabilities: a strict test of short-term liquidity that leaves out inventory.
- Retained earnings The running total of a company’s profits kept in the business rather than paid out as dividends, shown in shareholders’ equity.
- Shareholders' equity What a company would have left for its owners after paying every liability: total assets minus total liabilities, as shown on the balance sheet.
- Working capital Current assets minus current liabilities: the short-term cushion a company has to pay its bills over the next year from assets it can turn into cash.
- Working capital and the cash conversion cycle, with Apple’s numbers What working capital is, how DSO, DIO, DPO and the cash conversion cycle work, why Apple’s negative working capital is a strength, and where its changes appear.
Educational content, not investment advice. Finabase Learn explains how markets and tools work. It does not recommend any security or strategy, and examples are for illustration only. Investing involves risk, including the loss of principal. Rules and figures are for the United States unless stated and can change — check the cited source before you act.