The thesis explores the essential components and significance of financial statements, focusing on their utility within high-tech industries, where companies like Samsung heavily rely on intangible assets and substantial R&D investments. It discusses how financial statements, including the balance sheet, income statement, cash flow statement, equity changes, and notes, together provide a comprehensive view of a company’s financial health. Using Samsung as a case study, the thesis applies various financial analysis techniques, such as ratio, trend, and horizontal analyses, to assess the company’s performance and stability. The research emphasizes that these statements not only support internal management but also serve as crucial tools for external stakeholders. Ultimately, the thesis highlights the importance of transparency in financial reporting, particularly under IFRS standards, to foster investor confidence and facilitate informed decision-making.