STATEMENT LAB
Inside the financial statements
Change the line items of a fictional company’s statements and see which division each metric comes from. Amounts are in billions of won.
Assets ₩80B = Liabilities ₩40B + Equity ₩40B
Assets always equal liabilities plus equity. Equity is what remains after subtracting liabilities from assets, so the two columns are the same height.
Metrics calculated from these numbersCalculated metrics
- Debt-to-equity ratioLiabilities ₩40B ÷ Equity ₩40B100.0%
- Current ratioCurrent assets ₩30B ÷ Current liabilities ₩20B150.0%
- ROENet income ₩5B ÷ Equity ₩40B12.5%
- Operating marginOperating income ₩8B ÷ Revenue ₩100B8.0%
- Interest coverageOperating income ₩8B ÷ Interest expense ₩2B4.0x
Fill with a fictional example
Balance sheet
Income statement
On the learning path
This is a fictional company, not a real stock. The tool is for understanding how financial statement items are turned into metrics. It does not forecast prices or suggest trades. Metrics that one year of statements cannot produce on its own, such as revenue growth and dividends, are left out. For information only. Not investment advice.