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Analytical review is the verification of the behavior of significant values, using indexes, quotients, absolute quantities or other means, with a view to identifying atypical situations or trends. Analytical review, however, has much greater potential than a few generic observations. The starting point of an analytical review is the structuring of vertical and horizontal analysis. Horizontal Analysis (HA) assesses how the evolution of the most varied items of the financial statements occurred over time intervals. Vertical Analysis (VA) shows how important each account is in relation to the financial statement to which it belongs. The main advantage of combining Vertical Analysis and Vertical Analysis is the easy comparison of balance sheets, income statements and other financial reports of companies of various sizes. It is a tool also used to visualize relative annual changes within an organization. **Video of the results presentation call taken from the channel: / @resultadossa1586 Follow the channel for more studies on the financial market, stock exchange, book summaries and accounting. This channel is for recording studies and sharing knowledge! 👊🐰 Leave your Like! Subscribe to the Channel!