What information is generally NOT included in financial statements?

Financial statements typically provide a comprehensive overview of a company's financial performance and position, focusing on figures that reflect its operations. This includes essential components such as cash flow details, which outline the movement of cash in and out of the business, asset valuations that represent the value of what the company owns, and liability disclosures that highlight the obligations and debts the company has.

Market competitor analysis, on the other hand, is not a component of financial statements. It involves assessing the competitive landscape within which a company operates, analyzing other companies in the same industry, their strengths, weaknesses, market shares, and strategies. This type of analysis is usually found within market research reports or strategic planning documents rather than in the standardized financial statements like the balance sheet, income statement, or cash flow statement. Hence, the absence of market competitor analysis from financial statements makes it the correct answer to the question.