IMPORTANT

FINANCIAL STATEMENT REVIEW CONCEPT!

BALANCE SHEET
ASSETS
Current Assets
Cash & Equivalents
INCOME STATEMENT CASH FLOW
Short-term Investments
Accounts Receivable Cash Flow from Operations
Revenue / Sales
Inventory Net Income
Cost of Goods Sold
Prepaid Expenses +/- NonCash Items:
Gross Profit Depreciation
Long-Term Assets
Operating Expenses
Long-Term Investments Amortization
Depreciation
Property, Plant and Equipment Gain/Loss on Sale of Assets
Amortization Accumulated Depreciation Change in Working Capital
Operating Income (EBIT) Goodwill Total Cash Flow from Operations
Interest Income Intangibles
Interest Expense Deferred Tax Assets Cash Flow from Investing
TOTAL ASSETS Capital Expenditures
Equity Earnings
LIABILITIES Asset Sale Proceeds
Gain/Loss on Sale of Assets
Current Liabilities Contingent Payments/Earnouts
Pre-Tax Income Accounts Payable Non-Cash Minority Interest
Income Taxes Accrued Expenses (Increase)/Decrease in Investments
Minority Interest Revolver Total Cash Flow from Investing
Net Income from Cont. Ops Short-Term Debt
Discontinued Ops, net of taxes Deferred (Unearned) Revenue Cash Flow from Financing
Extraordinary Items Deferred Tax Liability
Common Dividends
Accounting Changes Long-Term Liabilities
Non-Cash Preferred Dividends
Preferred Dividends Long-Term Debt
Other Long-Term Liabilities Debt Financing/Repayment
Net Income to Common
Equity Issuance/Repurchase
TOTAL LIABILITIES Proceeds from Excercise of Warrants
Earnings Per Share (EPS)
MINORITY INTEREST Total Cash Flow from Financing
Fully Diluted EPS
PREFERRED STOCK
CHANGE IN CASH
EBITDA (EBIT + D&A) SHAREHOLDER'S EQUITY
Common Stock
Additional Paid-in Capital
Treasury Stock
Retained Earnings
TOTAL SHAREHOLDER'S EQUITY
TOTAL LIABILITIES & SHAREHOLDER'S EQUITY

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