1, the annual report of listed companies disclosed in the company profile,
2, accounting data and business data summary,
3. introduction of shareholders,
4. Introduction to the shareholders' meeting,
5. Report of the Board of Directors,
6, the board of supervisors report,
7, important matters,
8. Financial accounting report
Second, pay attention to the following financial indicators:
1, price-earnings ratio (price per share/earnings per share)
2. P/B ratio (price per share/net assets per share)
3. Net interest rate of equity (after-tax net profit/net assets)
4. Dividend guarantee multiple (net cash flow per share/cash dividend per share)
5. Quick ratio (current liabilities/quick assets) and so on.
The profit and loss of the company can be judged through the income statement, and the future trend of the company can be analyzed through the cash flow of investment activities in the cash flow statement combined with the notes of relevant accounting statements. Financial statements mainly include: balance sheet, income statement, cash flow statement and profit distribution statement and other schedules.
Extended data:
Accounting statements shall be submitted to the owners, creditors, interested parties, local tax authorities, bank accounts and competent departments on schedule. The accounting statements of a limited liability company shall be divided into investment units in pounds sterling.
The accounting statements of a joint stock limited company shall also be kept in the company office 20 days before the shareholders' meeting for shareholders' reference. A company that publicly issues shares shall announce the relevant report documents in accordance with the relevant provisions of the Ministry of Finance, and the monthly report shall be submitted within six days after the end of the month. The annual accounting statements shall be submitted within four months after the end of the year.
The annual accounting statements submitted by an enterprise shall be compiled by the enterprise's administrative leaders and financial statements according to the completely registered and checked account books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the reports are submitted in time. Financial statements are usually audited by certified public accountants.
Disclosure time of statements: the monthly interim financial accounting report shall be provided to the public within 6 days after the end of each month (postponed on holidays, the same below); The interim financial accounting report shall be provided to the outside within 15 days after the end of the quarter;
The semi-annual interim financial accounting report shall be provided to the public within 60 days after the end of the interim year (equivalent to two consecutive months); The annual financial accounting report shall be provided to the society within 4 months after the end of the year.
Baidu Encyclopedia-Financial Statements