Which of the following is NOT one of the four main financial statements?

The budget report is not considered one of the four main financial statements, which include the income statement, balance sheet, cash flow statement, and statement of changes in equity.

The income statement provides details on a company’s revenues, expenses, and profit or loss over a specific period. The balance sheet offers a snapshot of a company's assets, liabilities, and equity at a particular point in time, helping stakeholders assess its financial position. The cash flow statement outlines cash inflows and outflows from operations, investing, and financing activities, providing vital information on liquidity and cash management.

In contrast, a budget report serves as a financial plan for a future period, detailing expected revenues and expenses. While it is a useful tool for internal management and financial planning, it does not fulfill the primary function of presenting the historical financial performance and position which the main financial statements are designed for.