Financial highlights

Financial highlights summarize the key monetary results of an organization. These highlights are usually set forth in a separate section of the financial report of a publicly-held company to its shareholders. The types of information that may be found in a financial highlights section include:

  • Acquisition summaries
  • Dividends
  • Earnings per share
  • Liquidity statistics
  • Net cash flows
  • New product performance
  • Performance statistics
  • Profitability
  • Revenues

The summary is commonly presented in a multi-year comparison format and may include percentage change information.

Related Courses

Public Company Accounting and Finance 
The Interpretation of Financial Statements