The Five Core Financial Statements
U.S. GAAP organizes a company's financial story into five main reports. Click on each statement to learn about its unique role.
Interactive Balance Sheet
Explore the components of the Balance Sheet. Click on any section to see a detailed breakdown based on the fundamental accounting equation: Assets = Liabilities + Equity.
Assets
Liabilities & Equity
Select an item
Click on an item to the left to see its definition and examples.
Income Statement & EPS
See how revenues and expenses become Net Income, and how that translates to the critical Earnings Per Share (EPS) metric.
Income Statement Builder
EPS Calculator
SEC Reporting Requirements
Public companies must regularly file reports with the Securities and Exchange Commission (SEC) to keep investors informed.