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On this site, also see the article on Stock Valuation.

 



     There are a number of tutorials available online that explain some or all of the three main financial statements. Try IBM's Guide to Financials, The Motley Fool's How to Read a Balance Sheet, Investopedia's Intro to Fundamental Analysis, or the SEC's Beginners' Guide to Financial Statements.

 

Also see the Recommended Books page.

     If you're interested in a book, Bernstein's Analysis of Financial Statements is in-depth but very readable.

Barron's Keys to Reading an Annual Report is clear, concise, and inexpensive.

For a more "big picture" approach try books aimed at MBA types rather than accountants. One possibility: The Ten Day MBA.

 

     FreeEDGAR is the convenient source for real annual and quarterly reports (called 10-Ks and 10-Qs in EDGAR-speak). You can get there via the box on the left; click "View Filings" on the screen that comes up. (You may prefer the SEC's original EDGAR, which is a little less user-friendly but doesn't require registration.)

Yahoo! Finance has summaries of annual and quarterly reports, plus key ratios and much more.

 

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Article Contents
Introduction / Diagram
Income Statement
Cash Flow Statement
Balance Sheet
Books & Links