Build an analysis-ready statement set

Before comparing, define period, perimeter, currency and scale, then close the position and equity bridges. A share issue is not revenue, and cash dividend timing need not equal equity recognition. Read notes before adjusting profit or comparatives; an analytical adjustment stays beside the reported measure. The source sheet keeps original values, formulas and unit checks and treats missing inputs as unavailable rather than zero.

Read the whole first subject without an account: its lessons, summary and review questions.