On 20 February 2019, Ma Man Kei and Lo Pak Sam College invited Prof. Lewis Hon Keung Tam, Associate Professor from Faculty of Business Administration at the University of Macau to give a lunch seminar entitled “Investment Analysis and Financial Statements”. Prof Tam began his talk by introducing the two famous investors, Warren Buffett and Benjamin Graham. Prof Tam invited students to think “What is the goal of investing?” and explained the difference between “Price” and “Value”. He stated that price is easy to observe while value is unobservable and is hard to estimate. Then Prof. Tam conclude the talk by explaining how investors can use the financial statements of a company to estimate its value.