Which of the following are considered the three main financial statements used in business?

The three main financial statements used in business are the income statement, balance sheet, and cash flow statement.

The income statement provides a summary of a company's revenues and expenses over a specific period, indicating how much profit or loss the company has generated. This statement is crucial for understanding the operational performance of a business.

The balance sheet snapshots a company's financial position at a specific point in time. It lists assets, liabilities, and shareholders' equity, helping stakeholders evaluate the company's value and financial stability.

The cash flow statement tracks the flow of cash in and out of the business, categorized into operating, investing, and financing activities. It is essential for assessing the liquidity and overall cash management of the company.

In contrast, the other options contain terms or documents that do not represent the primary financial statements. Profit margin, return on equity, and earnings per share are performance metrics derived from financial statements but are not financial statements themselves. Asset registers, liabilities reports, and cash balance reports may provide useful data, yet they are not standardized primary financial statements. Similarly, income statements exist, but tax returns and general ledgers serve different functions within a business's financial reporting and accounting processes.