这部分着重于识别公司资产负债表中提到的估值差异。资产负债表、损益表的差异和必要的计算将有助于了解公司的财务状况。分析的重点是各种财务数字，似乎不寻常的平衡。
过程
公司的资产负债用红笔圈起来，便于识别资产负债的估值。
利润在公司提供的资产负债表中以红色标注，如下附件所示。
不寻常的查询出现在所有者的资本中，因为资产负债表显示所有者的资本，然后还显示所有者的提款。
资产负债表上所有的数字都用红色表示。
下表分析了数据中提到的资产负债表和财务数据，这些数据是由公司提供的，以便更好地理解。
This part focuses on identifying the discrepancies for the valuation as mentioned in the balance sheet of the company. Balance sheet, profit and loss issues discrepancies and required calculations that will help in understanding the company’s financials. The analysis focuses on the various financial numbers that seem unusual in the balance.
Procedure
Using the Red Pen, the assets and liabilities of the company are circled in red to easily identify the valuation in terms of assets and liabilities.
Profit is marked as red in the given balance sheet provided by the company, attached in the appendix below.
The unusual query is in the owner’s capital as the balance sheet indicates the owner capital and then also indicates the drawing by the owner.
All the numbers are mentioned in the balance sheet in red colour.
The below table analyses the balance sheet and the financials that mentioned in the data, which provided by the company to understand it better.