Tilinpäätösluvut

Tilinpäätösluvut, known in English as financial statement figures or accounting figures, refer to the numerical data presented in a company's financial statements. These statements, typically including the balance sheet, income statement, and cash flow statement, provide a snapshot of a company's financial health and performance over a specific period. Tilinpäätösluvut are crucial for a wide range of stakeholders, including investors, creditors, management, and regulatory bodies.

The balance sheet presents tilinpäätösluvut related to a company's assets, liabilities, and equity at a particular point in time. Assets represent what the company owns, liabilities what it owes, and equity the owners' stake. The income statement, on the other hand, details tilinpäätösluvut concerning revenues, expenses, and profits or losses over a period. This statement illustrates a company's profitability. The cash flow statement tracks the movement of cash into and out of the company from its operating, investing, and financing activities.

Analyzing these tilinpäätösluvut allows for the assessment of a company's liquidity, solvency, profitability, and operational efficiency. Ratios derived from these figures, such as the current ratio or debt-to-equity ratio, offer deeper insights into specific financial aspects. Companies are required by law in most jurisdictions to prepare and publish their tilinpäätösluvut, often subjected to an audit by independent accountants to ensure accuracy and compliance with accounting standards. This transparency is fundamental for maintaining trust in financial markets.