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The U.S. Securities and Exchange Commission (SEC) requires that companies distribute annual reports to their shareholders. Annual Reports are also available freely to the public for most U.S. companies that offer stock.
All 10-Ks filed with the SEC are available to the public on the SECs EDGAR website. Most companies also post their 10-Ks on their own websites.
Company Financial Statements: U.S. Companies EDGAR--SEC Website. Companys Website. Public Registers Annual Reports. Yahoo Finance. Google Finance. Company Spotlight from Investopedia. Investor Relations Information Network (IRIN) The Annual Reports Service.
Steps to Prepare an Income Statement Choose Your Reporting Period. Your reporting period is the specific timeframe the income statement covers. Calculate Total Revenue. Calculate Cost of Goods Sold (COGS) Calculate Gross Profit. Calculate Operating Expenses. Calculate Income. Calculate Interest and Taxes. Calculate Net Income.
Among other things, the 10-K and 10-Q offer a detailed picture of a companys business, the risks it faces, and the operating and financial results for the fiscal year or quarter, as applicable. Company management also discusses its perspective on the business results and what is driving them.

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The 10K contains information like company history, organizational structure, equity and subsidiaries holdings, key financial indicators like earnings per share, and audited financial statements. Companies must file their 10K within 60 days of their fiscal year end.
Financial information can be found on the companys web page in Investor Relations where Securities and Exchange Commission (SEC) and other company reports are often kept. The SEC has financial filings electronically available beginning in 1993/1994 free on their website. See EDGAR: Company Filings.
In case of Public Limited company, the financials will be available online on the companys web page usually in Investor Relations section. For Private Limited companies such records are not publicly available but they can be downloaded from MCA website by paying a small fee of Rs. 100/- per year per company.

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