This document provides an overview of a study on financial statements. It begins with an introduction that outlines the objectives and research methodology. It then reviews relevant literature on financial statements and reporting. Financial statements are the primary tools for evaluating a company's financial health and include the balance sheet, income statement, and statement of cash flows. The document discusses how financial statements are used and interpreted by investors and analysts and notes some limitations. It provides background on key concepts like primary and secondary data sources. The research methodology section indicates that both primary data from questionnaires and secondary data from publications were used for the study.