käibearuannete

Käibearuannete refers to financial reports that provide a snapshot of a company's financial performance over a specific period, typically a quarter or a year. These reports are crucial for stakeholders, including investors, creditors, and management, to assess the company's financial health and make informed decisions. The most common käibearuannete include the income statement, balance sheet, and cash flow statement.

The income statement, also known as the profit and loss statement, details a company's revenues, expenses, gains, and losses over a period, ultimately showing its net income or loss. The balance sheet presents a company's assets, liabilities, and equity at a specific point in time, illustrating what the company owns, what it owes, and the owners' stake. The cash flow statement tracks the movement of cash into and out of a company, categorizing it into operating, investing, and financing activities.

These financial statements are prepared according to accounting principles and standards to ensure consistency and comparability. Companies are often legally required to publish their käibearuannete, especially publicly traded ones, to maintain transparency. Analyzing these reports allows for the evaluation of profitability, liquidity, solvency, and overall financial efficiency. Changes in käibearuannete over time can indicate trends and potential future performance.