off-balance sheet items are not transparent. Under the equity method, the investment is recorded at cost and is subsequently adjusted to reflect the share of net profit or loss and dividends received.

Investors often focus myopically on earnings, but a company's balance sheet — its financial strength, is also key.

Auto component maker Samvardhana Motherson International reported a consolidated net profit of Rs 879 crore for Q3 ending ...

Borouge achieved a 24% year-on-year increase in net profit to $1.24 billion, driven by record production and sales volumes.