This document discusses key financial statements - the profit and loss statement (P/L), balance sheet (B/S), and cash flow statement (C/F) - and various financial ratios used to analyze companies. It provides examples of how to calculate ratios like return on assets (ROA), return on equity (ROE), and inventory turnover from information in the financial statements. Formulas are presented for calculating profits, revenues, expenses, assets, liabilities, and other line items from the P/L, B/S and C/F.