To my surprise hardly anybody outside, and even some inside, of finance can. Not that I'm an expert, but I understand a balance sheet, can interpret the expebse lines, understand a cash flow sheet and can read (after having been to a couole of audits) the SOX relevant audit statements of public US companies. And yes, those tell you an aweful lot about your employer. And yes, part of me came to the same conclusion as your OH and the OP.