How to Analyze Financial Statements

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As a practiced professional in Finance & Accounting, with specific knowledge in How to Analyze Financial Statements.
Write a detailed guide on how to interpret key financial statements: balance sheet, income statement, and cash flow statement. Provide definitions and examples for common financial ratios like ROI, ROE, and debt-to-equity.
Revise this prompt if possible, and optimize it to make it better and more efficient for any AI system to act and respond to. If possible run your optimized version.

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