A balance sheet includes information about the assets, equity and liabilities of a company as of a certain date.

Assets include: fixed assets such as equipment and machinery; intangible fixed assets such as patents; and current assets such as unpaid customer invoices and bank balances.

Equity include: share capital, profits and losses from previous and current financial years.

Liabilities include: long terms liabilities such as loans; and short term liabilities such as unpaid taxes and unpaid invoices from suppliers.

A balance sheet should not be seen as an estimate of the value of a company. One of the reasons is that assets need to meet certain criteria to qualify as an asset in the balance sheet. For instance, employees and brand does not qualify although they can be highly valuable.

If you want to look into the balance sheets of companies on the platform, you can download the annual report in the Deal Room for the company.