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SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10Q [X]QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December
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Condensed consolidated statements are financial reports that present the combined financial position and performance of a parent company and its subsidiaries in a summary format, typically used for interim reporting.
Public companies and certain private companies that have subsidiaries, as well as entities under applicable financial reporting standards, are required to file condensed consolidated statements, usually on a quarterly basis.
To fill out condensed consolidated statements, gather financial data from the parent company and all subsidiaries, eliminate intercompany transactions, present consolidated revenues, expenses, and net income, and follow the relevant accounting standards for formatting.
The purpose of condensed consolidated statements is to provide a clear and concise overview of a company's financial health, allowing stakeholders to assess the financial performance and position of the entire corporate group quickly.
Condensed consolidated statements must report condensed income statement figures, condensed balance sheet data, and notes to the financial statements that explain significant accounting policies, estimates, and any contingencies.
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