howie10,
Financial reports are not for everyone. Most 'normal' people prefer golf, knitting, watching telly or simply doing nothing to reading company reports.
If you are interested though, but there are plenty of 'primers' around for anyone who wants to know more.
This one from Merrill Lynch is a start. It's US based but will cover most of the aspects of an Aus report.
http://www.ml.com/media/14069.pdf
There's some information on Wikipedia:
http://en.wikipedia.org/wiki/Financial_statements
(..and more at the bottom of the article in the "External Links" section)
Believe it or not, IBM has a brief guide on their web site. Again, this is US based:
http://www.ibm.com/investor/help/guide/statement-basics.wss#net
... and of course there are numerous other resources available by Googling "financial statements" or similar.
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