The subject of the book is the process and technique of financial analysis of organizations based on the data produced and provided by the current accounting system, concerning the utilization of invested financial resources. This analysis aims to identify undervalued investment opportunities in the broader economy. The financial statements also contribute to other secondary goals-decisions such as profit distribution and taxation, which can be considered investment or disinvestment decisions and fall under the financial analysis of searching for undervalued investment opportunities or the rational allocation of a society's investment resources.