Finance Section: Business Definition

Found in the Business Information and Comprehensive Insight Plus Reports, this section includes balance sheets, financial income statements and management estimates or projections when available. If provided, up to three years of comparative summaries may be displayed here. This data can help you to assess:

• A company's ability to meet current debt by comparing all liquid assets to current debt, or all liquid assets plus inventory to current debt.
• The amount of capital provided by creditors compared to capital invested by the owners.
• The amount of sales compared to total assets of the company.

Commentary on absence of financial information may also appear in this section, for example, "A financial statement was declined by management." An explanation of the financial information may also be provided and my include a narrative indicating the source of the data (i.e., "Submitted by ..."), as well as an explanation of certain financial statement items. The company may also add other comments in this section, such as "Current cash is low because a recent expansion was financed with cash rather than loans."