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The umbilical cord
Horizontal Analysis
A financial analysis technique that compares historical financial data over a series of reporting periods to identify trends and growth patterns.
Comparative Income Statements
Financial statements that present the revenues, expenses, and net income of a company over multiple periods for comparison.
Debt Management Ratios
Those ratios—debt to total assets, debt to stockholders’ equity, and times interest earned—which measure a company’s mix of debt and equity financing.
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