What is Financial Analysis?

I would be grateful if someone could help me with this question. It is an important topic for the exam.
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"Financial analysis is an evaluation of both a firm’s past financial performance and its prospects for the future. Typically, it involves an analysis of the firm’s financial statements and its cash flows."
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Financial analysis (also called statement investigation as well as accountancy evaluation or even Investigation regarding fund) refers to an assessment on the possibility, balance and also profitableness of any business, subwoofer-stage business or even labor.
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