A procedure in fundamental analysis in which an analyst compares ratios or line items in a company's financial statements over a certain period of time. The analyst will use his or her discretion when choosing a particular timeline; however, the decision is often based on the investing time horizon under consideration. 

Investopedia explains 'Horizontal Analysis'

For example, when you hear someone saying that revenues increased by 10% this past quarter, that person is using horizontal analysis. Horizontal analysis can be used on any item in a company's financials (from revenues to earnings per share), and is useful when comparing the performance of various companies. 

Five Chart Patterns you need to know… 

Related Definitions1. Net Income - NI 2. Revenue 3. Cash Flow Statement

4. Condensed Financials 5. Balance Sheet 6. Earnings Per Share - EPS 7. Income Statement 8. Fundamental Analysis 9. StockCharts Technical Rank (SCTR) 10.Net Present Value - NPV

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