Example of report on financial statements summary

Coca-Cola Company

3 months financial statement
The financial statement for a period of 3 months ending on 28th September 2012, the Net operating revenues was $12, 340 million, 1% more than one recorded in 30th September 2011. The cost of goods sold was $4, 853 hence resulting to a gross profit of $7, 487 million. The operating income was $2, 793 million after deducting the selling, general and administrative expenses ($4, 630 million) plus other operating charges ($64 million). The income before income taxes for the period ended 28th September, 2012 was $3, 084 million. The consolidated net income was $2, 329 million after deduction of $755 million income taxes. The Net income attributable to the given shareowners of the company was $2, 311 million after deduction of the net income that was attributable to the given non -controlling interests ($18 million). The net income per share for that ending period was $0. 50. The average shares outstanding as per 28th September, 2012 was $4, 587 million (The Coca Cola Company, 2012).
9 months financial statement
The financial statement for a period of 9 months ending on 28th September, 2012, the gross profit was $22, 137 million after deduction of the cost of goods sold ($14, 425 million) from the net operating revenues ($36, 562 million). The operating income was $8, 596 after deduction of selling, general and administrative expenses ($13, 308 million) and other operating charges ($233 million) from the gross profit. The income before income taxes for the period ending 28th September, 2012 was hence $9, 432 million. The consolidated net income after deduction of income taxes was $7, 196 million. After deduction of the net income attributable to the given non-controlling interests ($43 million) from the consolidated net income, the net income attributable to the given shareowners remained as $7, 153 million. At net income per share at the closing date were $1. 56 and the average shares outstanding came to $4, 593 million (The Coca Cola Company, 2012).

Balance sheet

In the period ending 28th September 2012, the total cash, short term investments and cash equivalents were $ 14, 935 million. The total currents assets were $29, 712. The total assets were $ 86, 654 million. Total current liabilities were $27, 008 million. The equity attributable to the given shareowners of the company was $33, 320 million. The total equity was $33, 590 million. The total equity plus liabilities were $86, 654 million (The Coca Cola Company, 2012).

Cash flows

The cash flows for the 9 months period that ended on 2th September, 2012, the net cash for operating activities were $7, 840 million. The net cash used in investing activities was ($10, 399million). The net cash used for financial activities were ($399 million). The closing balance was hence $9, 615 million (The Coca Cola Company, 2012).

Reference

The Coca Cola Company. (2012). The Coca-Cola company reports. Retrieved from
http://assets. cocacolacompany. com/de/d2/009b8281456b911bef2648b0d6cd/ko_earnings20121016. pdf