The company income statements, in addition to basic information about the company and an evaluation about credit risk given by CRIF score and recommendation, offer further quantitative information to give a wider framework for an accurate evaluation about prospects and customers. 
The information you find in the International Business Report are collected from the balance sheet, the income statement, the cash flow statement and other financial statements, which highlights the following:

- Key Financial Highlights (Revenue, Gross profit, Net profit)
- Assets and Facilities 
- Financial Appraisal  
- Key Ratios Summary 
- Solvency 
- Efficiency 
- Growth Trends 
- Liquidity 
- Leverage 
- Profitability 
- Efficiency Position 
- Solvency Position 


The financial statements are records (or reports) of the financial situation of a company, person or any other entities operating in a business. Analyzing these documents a business analyst, a manager or even a competitor could extract informations about a corporate’s financial health.

If a company is part of a group of firms, than they will have consolidated financial statements, which report incomes, expenses and cash flows of the parent company and his subsidiaries as a single entity.

The principal financial statements are:

Income statement
Balance sheet;
Cash flow statement.


The income statement, also known as profit and loss statement, is one of the three principal financial statements used to evaluate the financial performance of a company during a specific accounting period, together with the balance sheet and the cash flow statement. In particular, it reports the holding’s revenues and expenses in a specific period.

Although its format may vary according to local regulatory requirements, business and company’s activities, the income statement is basically structured depending on revenues and gains, expenses and losses. The result of these data is the Net Income, which provides the net earnings (profit) of the company.

The income statement usually is useful to the corporate’s management in getting detailed insights into the company and to verify the effectiveness of different operations throughout a specific period. It can be used by business analysts to compare company’s performance year upon year, as well as by competitors to gain insights on the corporate’s strong points and strategies.



The balance sheet is a business financial statement that provides a corporate's assets, liabilities and shareholders' equity at a precise point in time. It could be considered as a statement of financial position or net worth of a company.

It classifies assets in current (accounts receivable, cash, inventories etc.) and non-current (intangible assets, properties, investments etc.), which are reported in the first part of the balance sheet; the liabilities and shareholders’ equity are contained in the second part of it.

The balance sheet analysis can give an idea of the trends influencing a company during a long period, but only if it is compared with those of previous periods. Investors and business analysts use it to calculate financial ratios, such as debt-to-equity and acid-test, to find out how healthy a corporate is.



The cash flow statement, in a company’s balance sheet, summarizes the amount of cash entering and leaving a holding. It indicates how well a company generates cash to pay debts and to cover its operative expenses. It is a complement to the balance sheet and income statement.

It is composed by three categories of activities:

Cash from operating activities (how much cash is generated from a product or service)
Cash from investing activities (changes in assets related to investments);
Cash from financing activities (sources of cash from banks or investors and cash paid to shareholders, dividends).

The cash flow statement is used by investors to evaluate the company’s cash management and to define its financial solidity. As well, it can be used by creditors to determine the liquidity of a corporate and its proficiency in paying debts.

If you want to know more, visit our Debt Collection webpage.