All Balance Sheet items and real examples with B3

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In this class we will try to see all the items that are possible in a balance sheet and also teach you how to find real balance sheets to help you better investigate different companies

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We have already learned a lot about balance sheets; let's move on to the real world and test our knowledge. Today, companies are required to disclose their data to the Brazilian stock exchange; in cases of fraud, they are prosecuted. It is also standard practice for them to hire renowned consulting firms to ensure that the disclosed numbers are not false.

The more proper the governance, the better it will attract investments. A good investor should investigate the companies where they want to allocate their money. To look for good companies, we should first visit the website of the most famous stock exchange in Brazil: the B3 websitelink outside website.

How to Access Information on the Stock Exchange Website

First, I would like to make it clear that the Stock Exchange website is not a "God," nor is it even as stable as Facebook or Google. It frequently does not work. Or even worse, it changes the structure of the website or even its domain (and name; B3 is relatively new). So the tutorial here may have a short useful life.

Go to the "Listed Companies" tab:

Image content of the Website

Type the name of the company you want; let's use "Vale do Rio Doce". Only one result should appear:

Image content of the Website

Click on the company Vale, which will be used as an example. On Vale's page, you will see various pieces of information. For example, the company's basic structure:

Balance Sheet - Consolidated12/31/202212/31/2021
Property, Plant and Equipment, Investments, and Intangible Assets297.274.000294.053.000
Total Assets453.387.000499.128.000
Shareholders' Equity194.894.000197.058.000
Shareholders' Equity Attributable to the Controlling Company187.112.000192.403.000
Income Statement - Consolidated01/01/2022 to 12/31/202201/01/2021 to 12/31/2021
Sales Revenue226.508.000293.524.000
Gross Profit102.313.000176.257.000
Equity Method Result1.616.000(6.947.000)
Financial Result11.378.00017.812.000
Net Income from Continuing Operations86.519.000133.827.000
Profit (Loss) for the Period96.337.000121.343.000
Profit (Loss) for the Period Attributable to the Controlling Company95.924.000121.228.000
Cash Flow Statement - Consolidated01/01/2022 to 12/31/202201/01/2021 to 12/31/2021
Operating Activities58.201.000136.766.000
Investing Activities(24.176.000)(35.288.000)
Financing Activities(71.005.000)(109.226.000)
Exchange Variation on Cash and Cash Equivalents(3.718.000)3.071.000
Increase (Decrease) in Cash and Cash Equivalents(40.698.000)(4.677.000)

Click at the top, on "About the Company".

Image content of the Website

Choose "Structured Reports". If you want to go directly, click herelink outside website.

Choose the year and click on a report of your choice. For example, I chose 2022 and selected the first report.

Going Directly to the Company's Investor Relations Website

Another way to get information about a company is by going directly to its investor relations websites. For example, Vale do Rio Doce discloses its information on the website Vale.com/investorslink outside website. There, you can download company reports that are more complete than those disclosed by B3.

We can view Vale's report for the 4th quarter of 2022 through this link herelink outside website.

Let's take a look at Vale's assets and liabilities:

Assets
Assets
Current liabilities
Current liabilities
Non-current liabilities and Shareholders' equity
Non-current liabilities and Shareholders' equity

Exercises

Choose a company and review the information it provides. Produce financial, liquidity, and other indicators, and conclude whether the company is in a good financial situation or not. Should we invest in it?

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