One of the most common ways of analyzing financial data is to calculate ratios from the data to compare against those of other companies or against the company's own historical performance. For example, return on assets is a common ratio used to determine how efficient a company is at using its assets and as a measure of profitability. This ratio could be calculated for several similar companies and compared as part of a larger analysis.
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Financial analysis is the conversion of financial data into useful information for decision making.
фінансовий аналіз; аналіз фінансової кон'юнктури