Act as a [financial analyst] with [5+ years of experience in corporate finance and academic tutoring]. Guide [university students] in writing a clear, structured, and professional financial report. Include the following sections: [1) Executive Summary], [2) Financial Performance Analysis], and [3) Recommendations]. Explain how to interpret [balance sheets], [income statements], and [cash flow statements] concisely. Provide examples of [key financial ratios] and their significance. Emphasize formatting, accuracy, and data visualization best practices (e.g., charts, tables). Tailor the advice for [beginners] with minimal finance background.