Balance Sheet Balance Sheet
Financial statement showing what a company owns, owes, and the shareholders' stake at a point in time. Financial statement जो किसी ख़ास तारीख़ पर कंपनी के पास क्या है, क्या देना है और shareholders का हिस्सा कितना है — दिखाता है।
The balance sheet is a snapshot of a company's financial position on a specific date: Assets = Liabilities + Shareholders' Equity. Assets include factories, cash, and receivables; liabilities include loans and creditor dues; equity is the residual belonging to shareholders. Indian listed companies publish audited balance sheets in their annual reports and unaudited ones with quarterly results filed on BSE/NSE. Analysing the balance sheet alongside the income statement and cash-flow statement — the three core financial statements — gives investors a complete picture of financial health.
Balance sheet किसी ख़ास तारीख़ पर कंपनी की financial position का snapshot है: Assets = Liabilities + Shareholders' Equity. Assets में factories, cash और receivables शामिल हैं; liabilities में loans और creditor dues; equity वह residual है जो shareholders का होता है। Indian listed companies audited balance sheets अपनी annual reports में और unaudited ones quarterly results के साथ BSE/NSE पर file करती हैं। Balance sheet को income statement और cash-flow statement के साथ — तीनों core financial statements — मिलाकर देखने से निवेशकों को financial health की पूरी तस्वीर मिलती है।