Interim financial statements
Accounts for part of a year — a quarter or a half-year. Prepared under reduced requirements and usually not fully audited.
How to read the number
Buys freshness at the cost of rigour: some estimates in it are provisional and get refined in the annual accounts.
When the metric lies
Interim figures are revised after the fact more often than annual ones. A conclusion built on a single quarter may not survive the full-year report.
Also known as: quarterly report