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Topic
Financial statements
15 guides in Finabase Learn
- Accrual accounting Recording revenue when it is earned and expenses when they are incurred, not when cash actually changes hands.
- Amortization Spreading the cost of an intangible asset, or the repayment of a loan, over a series of periods instead of all at once.
- Annual report A company's yearly report to shareholders summarizing results; in the US the detailed regulatory version is the Form 10-K.
- 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.
- Capital expenditure (capex) Cash a company spends on long-lived assets such as buildings, equipment and software, shown in investing cash flows.
- Cash flow statement The financial statement that reconciles net income to the actual change in cash through operating, investing and financing activities.
- Cash flow statement: operating, investing and financing explained Read a cash flow statement with Apple’s fiscal 2025 figures: the indirect method, why net income is not cash, securities churn, buybacks and free cash flow.
- Form 10-K The annual report US public companies file with the SEC, with audited financial statements, risk factors and management discussion.
- GAAP Generally Accepted Accounting Principles, the accounting standards US public companies must use in their financial statements.
- 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.
- Income statement The financial statement that reports revenue, expenses and profit over a period, ending in net income and EPS.
- Income statement: how to read one line by line, with Apple Read an income statement from net sales to diluted EPS, using Apple’s fiscal 2025 numbers: margins at every level, taxes, common-size analysis and three-year trends.
- What is fundamental analysis? A beginner’s guide with Apple How fundamental analysis works: the business, the statements, the ratios and the valuation, worked through Apple’s fiscal 2025 10-K with real numbers.
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.