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The Income Statement, Line by Line
The income statement records performance over a period. It runs from revenue at the top to net income at the bottom, and each subtraction along the way answers a different question.
Foundations6 min read
Fundamentals
The Balance Sheet, Line by Line
A snapshot on one date of what a company owns, what it owes and what belongs to shareholders. It has to balance, which is a constraint that makes several things checkable.
Foundations5 min read
Fundamentals
From Revenue to Net Income
The walk down the income statement, and what each stage is capable of telling you about the business that the stage above it cannot.
Foundations4 min read
Fundamentals
Earnings Per Share
Profit divided by shares. Both halves move, and the denominator moving is what makes the diluted figure the one that matters.
Foundations4 min read