Cash and bank
The money the company actually holds at the balance sheet date.
This is the most liquid part of current assets: cash in hand and bank balances. Unlike profit, it is not a figure accounting choices can shape — the money is either there or it is not.
One date a year is still one date, though. A seasonal business's cash balance on 31 December may be its highest or its lowest of the year, and says nothing about what happened in between.
Where this figure comes from
Read from the “Cash” line of the balance sheet in the annual report.
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