How to analyze the consolidated statement and the parent company statement in financial statements?

1, because listed companies usually package the high-quality assets of enterprises (group companies), listed companies are generally subsidiaries of this enterprise (group company). Consolidated accounting statements are prepared by the parent company, so listed companies can only provide a single statement. The statements of subsidiaries disclosed by listed companies are neither parent company statements nor consolidated statements. 2. Relationship between its consolidated statement and the parent company's statement: the parent company's statement is the parent company's external statement, which reflects all the economic and business conditions of the parent company as a separate company, and all the investments are reflected in the statement, while the subsidiary is only a part of the parent company's long-term investment (if the parent company has other investments). The consolidated statement reflects the parent-subsidiary company as a whole, that is, from the perspective of the boss of the parent company, the parent-subsidiary company is his company, and what their actual business is should be reflected in the consolidated statement, that is, all internal businesses should be offset. Because the parent company sells goods to its subsidiaries, or the subsidiaries sell goods to the parent company, from the perspective of the boss (investor), it is only the transfer from one warehouse to another. Therefore, businesses like this should be offset, only reflecting the actual business content, and so should assets. The parent company's statements reflect that assets include investments in subsidiaries, and the share capital of subsidiaries is invested by the parent company. These are also repeated. These duplicate contents should be removed, and then consolidated statements should be made. 3. There are consolidated statements and parent company statements in financial statements, both of which should be analyzed concretely.