May 2025
Case
HBS Case Collection

Initial Financial Statements at Blank Corporation: Bridging Content and Commerce

By: Jung Koo Kang, Panje Jayden Kim and David Allen

Format:Print
| Language:English
| Pages:7

Abstract

This accounting case is intended to teach students how to compile an income statement, a balance sheet, and a cash flow statement. It focuses on Blank Corporation, an innovative South Korean company that bridged content and commerce by selling products directly through social media posts featuring video content that was designed to go viral. As Blank grows in 2016 and 2017, CEO Nam Dae-Kwang puts the company on a firmer footing, and begins to communicate with investors, by creating standard financial results.

Keywords

Accounting; Financial Statements; Business Startups; Social Media; Advertising; Digital Marketing; Consumer Products Industry; South Korea

Citation

Kang, Jung Koo, Panje Jayden Kim, and David Allen. "Initial Financial Statements at Blank Corporation: Bridging Content and Commerce ." Harvard Business School Case 125-021, May 2025.