APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

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Involves making comparisons between a particular item of financial data for a single business for two or more years. It involves the analyst reading across the page to compare figures on the same line and calculating – for example – the change (increase or decrease) in net assets or in profit for the year from one year to the next.

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