Questions tagged [balance-sheet]
The balance-sheet tag has no usage guidance.
107
questions
1
vote
1
answer
127
views
How to add a custom CSS for a predefined report in GnuCash?
I'd like to add a CSS stylesheet to the default "Balance Sheet" report.
I made the CSS changes as the documentation says, but I found no way to actually use my CSS during report generation.
...
- 11
0
votes
0
answers
33
views
Question on ratio of median renumeration in balance sheet/Question on median salary of a company/ratio of median renumeration in annual report
Consider below Annual report of an company for the year 2021-22 https://on.tcs.com/Annual-Report-2022
In this report on page 89 we have data on "Ratio to median remuneration for all board members&...
- 101
0
votes
2
answers
113
views
How can a company be losing money from year to year but have the same/increased cash and cash equivalents?
I am looking at a company (Uber) which to my knowlgede has no new investors. So how is it’s cash and cash equivalents slightly higher yoy.
When it’s been losing money (yoy?
- 161
1
vote
1
answer
50
views
What are Insurance Reserves on The Balance Sheet
Are insurance reserves JUST the amount the company expects (the max) amount it may have to pay in the future for claims.
Or (B) is it the cash or cash equivalent the company set aside for possible ...
- 161
0
votes
1
answer
95
views
What does a negative price to book ratio or equity mean?
I was looking at Oracle's stock price today here and see this:
Their liabilities are greater than their assets by $3B. So is Oracle officially a bankrupt company or are these numbers wrong? Can ...
- 949
1
vote
1
answer
146
views
High Yield Funds - How do they remain solvent when the balance sheet seems quite poor?
How do funds like PFL and PFN pay ~12% dividend yield and remain solvent?
The balance sheets seem to show huge swings on profitability and I don’t believe these funds have assets they can deprecate ...
- 113
0
votes
1
answer
101
views
Long Term Debt Due
I would like to see the Long Term Debt Due, but it seems it is not displayed. The image above shows the current and long-term liabilities of META. Is this expense included in one of the categories in ...
- 41
5
votes
1
answer
4k
views
Can I see how a company is using its debt?
How can I understand the way that way a company is using its borrowed funds?
From the balance sheet I can see how much debt the company issued, and how much is paid back. But how can I see if the debt ...
- 75
1
vote
3
answers
82
views
The cost of capital Equity versus Debt
Trying to understand something basic about cost of capital that I can't seem to wrap my head around.
When we talking about issuing debt to raise funds for a project, the cost of capital is the ...
- 113
0
votes
1
answer
46
views
Understanding Days Sales Outstanding (DSO) Ratio
The definition of DSO is:
Days Sales Outstanding (DSO) = Accounts Receivable (AR)/Total Credit Sales * (# of days)
If you look at any finance website such as Investopedia, they will say the following:
...
- 133
1
vote
1
answer
335
views
What happens to the Equity::Opening Balances account over time?
I took the advice of others here and the docs when I started my GNC instance a few years ago. For the first year of operation, I chucked everything I discovered I hadn't yet tracked into Equity::...
- 223
0
votes
1
answer
582
views
Gnucash: Balance Sheet Shows Imbalance Amount
I've been running this GNC file for over two years now. I close the books each year so that I can get YTD totals out of expense & income accounts. (see here). I have one prior year closing for ...
- 223
0
votes
1
answer
126
views
What is Preferred Securities Outside Stock Equity?
When reading a company balance sheet, there is a section on Preferred Securities Outside Stock Equity under the Non Current Liabilities section.
What is Preferred Securities Outside Stock Equity?
- 103
0
votes
1
answer
62
views
What does "existing balance sheet cash" mean for a company, as compared to actual cash and cash equivalents?
I read that Li-Cycle (LICY), a Li-ion battery recycling company, is increasing the size of a large recycling plant. To do this:
The Company estimates that the Hub will require a total capital ...
1
vote
1
answer
69
views
How does a balance sheet look when almost all income is immediately drawn?
I have a small business and I am being asked to produce a balance sheet. I have a very simple business model: I do hourly work and get paid on a 1099 basis. It is an LLC but I treat it kind of ...
- 133
1
vote
1
answer
87
views
How should I classify a loan with less than 12 months left when constructing personal financial statements?
If I have a loan that I will finish repaying over the next 5 months (original tenure is 5 years so I've paid 55 monthly repayments already), if I'm constructing a financial statement today, does this ...
- 13
-1
votes
1
answer
53
views
Does a public company's tax comes from financial reports? [duplicate]
I'm studying financial reports. There is a section on Yahoo Finance that contains gross profit, net income, total revenue, etc..
How does a company know how much tax it should pay? Is it based only ...
- 445
-3
votes
2
answers
170
views
How do banks balance the books after a borrower defaults on loan repayment? [closed]
Buyer gets a 10k loan to buy a tractor from Seller.
In the banks' books:
Buyer
Assets
Liabilities
10k deposit
10k repayment later
Bank
Assets
Liabilities
10k repayment later
10k deposit for Buyer
...
- 137
1
vote
0
answers
30
views
Need of Equity share capital if one has sufficient reserves and surplus?
New to stock market correct me if i'm wrong.
Reliance Industries balance sheet According to my understanding reserves and surplus keep account for profit that a company makes and this money is ...
- 11
2
votes
2
answers
143
views
Can long-term assets ruin the balance in the balance-sheet?
I'm coming from non-accounting and non-finance backgrounds. I need help in form of understanding through a question. I want to ask about something related to the balance of a balance-sheet. ...
-2
votes
1
answer
114
views
Why did this company's net income significantly increase in 3rd quarter in 2020?
This is quarterly income statement for this company:
I want to know why this company's 3rd quarterly income increased from -4 to 896.
and how do I find out about the answer?
Thank you in advance.
1
vote
1
answer
149
views
Assets != Equity + Liabilities
could anyone explain to me, in this balance sheet, which items are assets, which items are liability, and which items are equity?
Are funding debt and Notes issued liability?
Is redeemable convertible ...
- 341
-1
votes
1
answer
46
views
How common stock equity related to number of share outstanding?
Recently, I check Facebook information about shares as below:
Facebook balance sheet
According to the definition, the common stock equation is represented as :
Number of Outstanding Shares = Number of ...
0
votes
0
answers
21
views
How is the percentage change 63% when Non-GAAP EPS in Q1 is 0.77 and the same in Q2 is 1.08 and the same in Q2 2019 is 0.66?
I was just reading the earnings call transcript of ebay.
2020 Q1 earnings call says Non-GAAP eps is 0.77.
2020 Q2 earnings call says Non-GAAP eps is 1.08. and it says that it is up by 63 %.
I was ...
0
votes
1
answer
117
views
Is it possible to have positive retained earnings despite having lost money since inception?
I'm looking at the balance sheet for a private company that has lost money every quarter since being founded several years ago. It shows +$228k in retained earnings. Management claims that their ...
- 171
1
vote
1
answer
274
views
Calculating Dividends paid out and Div ratio from finance sheets
So I was trying to calculate the dividends a company paid out from the balance / income sheet and the retained earnings (the delta between this and last period). I thought the dividends paid could be ...
- 11
0
votes
2
answers
187
views
How is minority interest accounted for when calculating net income
Reading around, I found that minority interest is defined as interest in a company controlled by a company other than the parent company.
Does that mean that anytime a company A becomes a shareholder ...
- 225
1
vote
0
answers
33
views
Is there public information indicating that a company is multinational?
I’m in transfer pricing and I’m wondering if there are any filings that indicate that a company is multinational? If so, is there any information on the number of subsidiaries the multinational ...
- 13
0
votes
1
answer
99
views
What is the meaning of writing off loss as goodwill by an impairment charges?
AMC has released on June 3rd a preliminary report of their Q1 for 2020. In that report they outline:
Net Loss for the first quarter of 2020 to be between $2,117.3 million and $2,417.3 million, based ...
- 734
0
votes
1
answer
112
views
stockholders equity is higher than total liabilities but the stockholders equity has "()" indicating it is negative. why is that?
Right column of balance sheet
full view of balance sheet.
- 11
0
votes
1
answer
49
views
Does HSBC publish a balance sheet for each of its branch in US, UK and HK?
So HSBC is listed on the New York Stock Exchange, London Stock Exchange and the Stock Exchange of Hong Kong Limited.
I can only find one report/balance sheet for every fiscal period (quarterly and ...
- 194
0
votes
0
answers
60
views
What is period end basic number of $0.50 ordinary shares outstanding?
I was checking HSBC 2020 Q1 earnings release's balance sheet, and under share count, the first line says "period end basic number of $0.50 ordinary shares outstanding." I believe that the first line ...
- 194
1
vote
1
answer
58
views
Debt-equity Ratio & Current Ratio Relationship
I’m not understanding the current ratio and debt to equity ratio.
I thought the current ratio is assets/liabilities
And debt to equity is well, debt/equity.
What doesn’t make sense is how can a ...
- 135
0
votes
2
answers
134
views
How to find total equity from balance sheet of a company?
I was looking for balance sheet of a company to know about it's total assets, liabilities and equity price. I tried apply basic formula to get equity, which is 'Assets = Liabilities + Equity'.
But, ...
- 1
-1
votes
1
answer
74
views
How will craftily increasing Goodwill (by decreasing Assets) make your Income Statement look better?
I try read Balance Sheets for investing, and I thought of this trick.
What company directors can do is: they can say, you know, we need to write these assets
down. We need to mark them down actually. ...
user40269
0
votes
1
answer
536
views
How do you find the earnings deficit? Is it on the balance sheet?
When evaluating a security using Graham's Defensive Investing Criteria he says that a company shouldn't have any earnings deficit for the last 10 years (reference, revenue deficit definition). That is ...
1
vote
1
answer
814
views
Why does Apple issue new common stock every year (even though it has enough cash)?
Apple has so much cash. It really doesn’t have to raise additional capital yet every single year it issues new common stock. Why is that?
- 19
3
votes
1
answer
672
views
Is my HOA's balance sheet healthy?
I'm purchasing a condo and trying to evaluate if the association is financially healthy. Are there any red flags in this balance sheet or income statement? There are 200 units and utilities are ...
- 130
0
votes
1
answer
73
views
How to know when did company made its quarterly balance sheet public?
I want to analyze historical P/E ratio of companies.
I can get balance sheets from sites like moneycontrol, but from which date should I use the data from a particular balance sheet?
Like if Sept'19 ...
- 1
1
vote
2
answers
98
views
Video/Article of someone going through a company's balance sheet? [closed]
I'm basically looking for a (rough) financial analysis of a company. I'd prefer a bank, but if it's an insurance company or a corporate it's fine, too.
I know I can read up on the different ...
- 113
3
votes
1
answer
219
views
Depreciation question from Benjamin Graham book
I am reading The Interpretation of Financial Statements by Benjamin Graham. Ch. VI, Depreciation and Depletion contains the following wording:
When property is retired its gross value is deducted ...
- 31
1
vote
1
answer
131
views
Should Balance Sheet short term notes payable include interest
Super simple example:
You take a loan out in January of $50,000.
$10,000 principal + $1,000 interest of the loan will be due back over the course of the 12 months ending the year
If you were making ...
- 161
1
vote
1
answer
51
views
Where on the balance sheet do I find these items? [closed]
I am preparing for an interview for a banking role (on the tech side, but with exposure to business aspects), and have found out some questions I might be asked, wrt to where on the balance sheet the ...
- 111
1
vote
1
answer
375
views
Accounting Question - Combining Vertical Analysis with Horizontal Analysis of financial statements?
Firstly I understand the concept of vertical analysis (representing line items as percentage of either total asset or revenue), and horizontal analysis (calculating the year-on-year changes or %...
- 11
2
votes
2
answers
235
views
Pass through entity’s year start balance
I am the owner of a single-member LLC and am taxed as a pass through entity. At the beginning of the year is a pass through entity’s cash balance always considered $0 with respect to a balance sheet? ...
- 23
0
votes
2
answers
179
views
Is a stock considered a "liquid asset"?
Is stock on the NYSE or NASDAQ normally considered a "liquid asset" on a balance sheet?
- 9,755
3
votes
1
answer
174
views
What motivates Revlon's negative sharedholder's equity?
I am looking at Revlon's 10K and see stockholder's equity is negative.What motivates Revlon's negative stockholder equity? Why does it make sense for them to operate like this?
- 53
1
vote
3
answers
836
views
Why do the balance sheets of some large firms not balance?
I'm working my way through some accounting textbook and struggling to understand why some balance sheets on Yahoo Finance don't balance, as in:
total assets - total liabilities != total shareholders ...
- 121
1
vote
1
answer
74
views
What does it mean on a 10-K balance sheet when a field is blank for a single year?
I am looking at a corporate balance sheet in a 10-K for Chipotle and the line for Long term investments is $125b for 2016, but blank for 2017.
What does it mean when a company doesn't list this info ...
- 209
1
vote
1
answer
78
views
Is there any resource that provides a list of the most used/common components of the different statements (e.g. balance sheet) of an annual report? [closed]
I am looking for a resource that provides a list of a "perfect":
statement of financial position (balance sheet)
statement of earnings
statement of cash flow
containing components (e.g. for the ...
- 11