(English: Financial Analysis) is a process that aims to evaluate ways to invest and invest money in companies, and to study the efficiency and profits resulting from its operations, and depends on the use of a set of methods, such as analyzing financial ratios; In order to understand investment opportunities and problems, [1] financial analysis is defined as a study of the financial information of a specific facility or project; In order to understand cash flows, profits, and expenses. [2] Another definition of financial analysis is the evaluation of projects and businesses associated with financing; In order to determine the nature of its performance and suitability, financial analysis is often used to study the financial condition of the facility, in terms of being stable and profitable; In order to justify their cash investments.