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From:
Liberated Stock Trader
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Balance Sheet Mastery: Smart Investor's Cheat Sheet
https://www.liberatedstocktrader.com/the-balance-sheet-how-to-read-it/
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To read a balance sheet effectively, start by focusing on three main sections: assets, liabilities, and equity. Assets represent what the company owns, liabilities show what the company owes, and equity reflects its net worth.