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In this pilot episode of the Financial Statement Analysis series by Financial Shock Classes, Shalesh introduces the purpose of the tutorial series. He highlights that while many students learn the theoretical aspects of financial statements—like the balance sheet, income statement, and cash flow statement—they often struggle with practical application in real-world scenarios. Graduates and certification candidates face difficulties when attempting to analyze actual listed Indian companies, primarily because their training involved pre-structured data, lacking the hands-on experience necessary for real-life financial analysis. The series aims to bridge this gap by providing practical insights and tools for effective financial analysis.