Balance Sheet
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time. It follows the accounting equation: Assets = Liabilities + Equity.
Related terms
Accounts Payable
Money a company owes its suppliers for goods and services already received but not yet paid for.
AmortizationThe gradual write-down of an intangible asset, or the schedule by which a loan's principal is repaid over time.
Book ValueThe accounting value of a company's assets minus its liabilities, sometimes expressed per share.
Cash Flow StatementA financial statement tracking cash moving through operating, investing, and financing activities during a period.
Earnings Per Share (EPS)A company's profit divided by the number of outstanding common shares. It is a key indicator of corporate profitability.
EBITDAEarnings before interest, taxes, depreciation, and amortisation a rough proxy for operating cash generation.