Wisconsin Code § 190.13

Report to stockholders
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Every railroad corporation shall make an annual report to its stockholders of its operations for the preceding calendar year, or for its fiscal year, as the
case may be, which report shall contain a balance sheet showing
its assets and liabilities, its capital stock, and funded debt, and an
income account showing its operating revenues, operating expenses, gross and net income, as the result of its traffic or business operations, and such other information in respect of its affairs as the board of directors shall deem advisable. A copy of
each such report shall be kept on file in its principal office in this
state, shall be mailed to each stockholder whose post-office address is known and shall be filed with the office of the commissioner of railroads.

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