A Balance Sheet is a financial statement that provides a snapshot of a company’s assets, liabilities, and shareholders’ equity at a specific point in time. It’s one of the three core financial statements, along with the income statement and cash flow statement. The balance sheet follows the equation: Assets = Liabilities + Equity. For investors and analysts using tools like Orion AI, the balance sheet is key for assessing a company’s financial stability, liquidity, and leverage. AI-powered analysis can identify trends in asset growth, debt levels, and working capital changes over time. Accurate balance sheets are crucial for decision-making, as they reveal whether a company has the resources to grow, meet obligations, and return value to shareholders.
