The document discusses financial information from the statements of Contact Energy and Genesis Energy as of June 30, 2021. It includes: - Tables comparing the market value, number of shares outstanding, and book value of total equity for each company. Contact had higher values for each. - An analysis of why market value of equity is usually higher than book value, citing increased profits and future growth prospects. - Details from the balance sheets of each company, showing Contact had higher total equity and lower total liabilities. - An explanation that Genesis likely has higher borrowing due to larger short-term and long-term debt balances. - Descriptions of how revenue is recognized for different streams at each company.