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Balance sheet

The balance sheet is the financial statement showing a company’s assets, liabilities and equity at a specific date. The balance sheet (statement of financial position) is a snapshot of what the company owns (assets), what it owes (liabilities) and the net value left to shareholders (equity) at quarter end.
Contents
  1. 1.Key points
  2. 2.Formula / calculation
  3. 3.Interpretation
  4. 4.Pitfalls
  5. 5.Frequently asked questions

Key points

  • Listed companies publish it on KAP every quarter.
  • The balance sheet informs on liquidity (current ratio), leverage (debt, net debt) and asset quality.
  • it is a point-in-time picture and can be "dressed" with quarter-end transactions.

Formula / calculation

Assets = Liabilities + Equity. Assets split into current (cash, receivables, inventory) and non-current (plant, subsidiaries); liabilities into short and long term. Yatırımcı.AI shows total asset, liability and equity series on stock financial pages.

Interpretation

The balance sheet informs on liquidity (current ratio), leverage (debt, net debt) and asset quality. Steady equity growth shows profit accumulating in the company; debt rising faster than equity is a risk signal.

Pitfalls

it is a point-in-time picture and can be "dressed" with quarter-end transactions. Historical cost and inflation accounting effects distort real values. Read it with the income statement and cash flow statement.

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Frequently asked questions

The balance sheet is the financial statement showing a company’s assets, liabilities and equity at a specific date.

Assets = Liabilities + Equity. Assets split into current (cash, receivables, inventory) and non-current (plant, subsidiaries); liabilities into short and long term. Yatırımcı.AI shows total asset, liability and equity series on stock financial pages.

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