The term "vertical analysis" means that we view financial statement data from up to down (or down to up) across more than one period.

Name: The term "vertical analysis" means that we view financial statement data from up to down (or down to up) across more than one period.
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Vertical analysis refers to the method of financial statement analysis where each item is expressed as a percentage of a base figure within the same period, not across multiple periods.

The Term "Vertical Analysis" Means That We View Financial Statement