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Your company’s financial statement/report is like a company CV, it represents the management of the company as well as it’s standing.
Gross profit percentage is the loss you making out of your sales after deducting your fixed cost for that certain sale.
Net profit is the percentage after your operations deductions and always less that the gross profit
Old stock can not sick in your new balance sheet.
Debt to equity ratio tells you how much of your business you finance from your sales to your pockets.