vertical analysis

Vertical analysis

Dividing each expense item in the income statement of a given year by net sales to identify expense items that rise more quickly or more slowly than a change in sales.
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Vertical Analysis

On a balance sheet, a means of calculating assets, liabilities, and equities in which each intake or outlay is represented as a percentage of each group. For example, suppose a company has three liabilities: a debt to the bank, a bond issue, and salaries to employees. Vertical analysis would record each of these on a balance sheet as a percentage of the total amount the company carries in liabilities.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

vertical analysis

The comparison of an item on a financial statement with a different item on the same statement. For example, an analyst may study a firm's balance sheet to compare the level of current assets with the level of current liabilities in order to measure liquidity. Analysts often study a firm's income statement to compare net income with total sales. Compare horizontal analysis.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Given the characteristics of the market, we have triangulated the outcome of different types and vertical analysis based on technology trends in display controllers.
The file also consists of the following vertical analysis such as banking financial services, rapid moving patron goods (FMCG), healthcare, media and enjoyment, and telecommunication IT among others.
In the vertical analysis, we compared each company to itself over time by looking at all the metrics for one company at a time.
Lateral Cephalometric Measurements Cephalometric Measurement Mean Initial VERTICAL ANALYSIS SN-GoGn 32[degrees][+ or -] 38.1[degrees] 8[degrees] Saddle angle 123[degrees][+ or -] 137.6[degrees] 5[degrees] Articular angle 143[degrees][+ or -] 144.2[degrees] 6[degrees] Gonial angle 130[degrees][+ or -] 112.5[degrees] 7[degrees] Sum of interior angles 396[degrees][+ or -] 394.3[degrees] 3[degrees] Jarabak (SGo-NMe) 59%-63% 63.5% ANS-Me/N-Me 55% 58.4% Max.
Comparing the values of vertical analysis with international studies on Caucasian population we found higher values of all the skeletal linear measurements.
Therefore the multigrid 3D-Var just compromises horizontal and vertical analysis accuracy to fit observations.
Two kinds of analysis were performed: a horizontal analysis, where the performance of each PV string was compared with other strings and with the target, over one year of observation, and a vertical analysis, where the performance of each string is compared with itself over four years of observation.
One key way to get a handle on such irregularities in the first place is through horizontal and vertical analysis of financial statements that help spot trends, she said.
It is divided into two parts: first quadri-analysis of government budget in terms of reviewing the effectiveness of government programs and review efficiency, economy and fairness review and the second is the financial analysis of governmental budget in terms of horizontal, vertical analysis and ratio analysis.
Vertical analysis is the assessment of whether changes in the DV for one series following IV manipulation (e.g.