Financial statement analysis is the

Financial statement analysis is the process of obtaining information from a report that meets the purpose of the report's user analysis, understanding the characteristics of corporate activities, evaluating its performance, and identifying problems. Financial statements can comprehensively reflect a company's financial condition, performance, and cash flow, but the data in the financial statements do not directly or fully describe the company's financial condition, particularly the good or bad business conditions or performance. From a company-wide perspective, the basic content of financial statement analysis primarily includes analysis of a company's ability to pay, operational capacity, and this paper primarily analyzes and studies the capacity of the company.