Which financial statement shows the financial position of a company at a specific date?

The Balance Sheet is the financial statement that presents a company's financial position at a specific date. It summarizes the company's assets, liabilities, and shareholders' equity, providing a snapshot of what the company owns and owes at that particular moment in time. This allows for an assessment of the company's financial health and stability.

In contrast, the Income Statement measures a company's financial performance over a period of time, showing revenues and expenses, which ultimately reflects profit or loss. The Cash Flow Statement outlines the inflows and outflows of cash within the business over a specific period, detailing how cash is generated and used. The Statement of Retained Earnings shows how retained earnings have changed over a period, linking the income statement and balance sheet but not reflecting the overall financial position on a specific date. Thus, among these options, the Balance Sheet specifically addresses the financial position at a single point in time, making it the correct choice.