The percentage analysis of the relationship of each component in a financial statement to a total within the statement. Use debt to increase the return on an investment. A percentage analysis of increases and decreases in related items on comparative financial statements. Measures the risk that interest payments will not be made if earnings decrease. A company's ability to make interest payments and repay debt at maturity. Useful for comparing one company to another or to industry averages. An analysis of a company's ability to pay its current liabilities. Focuses on a company's ability to generate net income.