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Historical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.istorical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.
The profit and loss (P&L) statement, also referred to as the income statement, is one of the three financial statements companies regularly produce, which are reviewed by market analysts, investors and creditors to evaluate a company's financial condition and prospects for future growth.