Which financial statement contains assets, liabilities, and net worth?

The balance sheet is the financial statement that provides a snapshot of a company's financial position at a specific point in time by listing its assets, liabilities, and net worth (or equity). Assets are what a company owns, which can include cash, inventory, property, and equipment. Liabilities represent what the company owes to creditors, including loans and accounts payable. The difference between assets and liabilities gives the net worth or equity, indicating the value of the owners' stake in the business.

In contrast, the income statement focuses on a company's revenues and expenses over a period, reflecting its profitability but not its financial position at a certain moment. The cash flow statement tracks the flow of cash in and out of the business but does not directly present assets and liabilities. Lastly, the statement of shareholder equity details changes in equity from investments or distributions but does not encapsulate the complete view of assets and liabilities as the balance sheet does. Thus, the balance sheet is the most comprehensive choice for analyzing a company's financial health regarding assets, liabilities, and net worth.