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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Financial Statement Under Companies Act 2013: Balance Sheet, Profit & Loss, Cash Flow, and Equity Changes Explained</h1> A financial statement, as defined by the Companies Act, 2013, includes a balance sheet, a profit and loss account or an income and expenditure account for non-profit activities, a cash flow statement, a statement of changes in equity if applicable, and any explanatory notes. For One Person Companies, small companies, and dormant companies, the cash flow statement may be excluded.

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