Supplementary information:
There are many methods of financial analysis, including horizontal analysis, vertical analysis, trend analysis, ratio analysis and factor analysis.
(A) horizontal analysis method
Horizontal analysis refers to a financial analysis method that compares the information that reflects the financial status of an enterprise in the reporting period (that is, the information in accounting statements) with the information that reflects the financial status of an enterprise in the early stage or in a certain historical period, and studies the development and changes of various business achievements or financial status of an enterprise.
(2) longitudinal analysis method
Longitudinal analysis is an analysis method, which can be used to analyze financial data. In financial statements, compare the data of each item in the table with the whole (or the total number of statements), and get the status, importance and changes of the item in the whole. Through vertical analysis, we can know whether the enterprise's operation has developed and progressed, and the degree and speed of development and progress. Therefore, to give full play to the positive role of financial analysis, we must combine horizontal analysis with vertical analysis.
(3) Trend analysis method
Trend analysis, also known as horizontal analysis, is a method to compare the same indicators in two or more consecutive financial reports to determine the direction, amount and range of increase or decrease, so as to explain the changing trend of enterprise financial situation and operating results.
(D) Ratio analysis method
Ratio analysis is an analytical method to reveal the financial situation and operating results of an enterprise by using the ratio of two related values in financial statements.
(5) Factor analysis method
Factor analysis, also known as factor substitution method and sequence substitution method, is an analysis method to determine the influence degree of several interrelated factors on the comprehensive financial indicators or economic indicators of the analysis object. The starting point of adopting this method is that when several factors affect the analysis object, assuming that all other factors have not changed, the influence of individual change of each factor is determined in turn.