what is vertical analysis 
vertical analysis is a method of financial statement analysis in which each line item is listed as a percentage of a base figure within the statement thus line items on an income statement can be stated as a percentage of gross sales while line items on a balance sheet can be stated as a percentage of total assets or total liabilities and vertical analysis of a cash flow statement shows each cash inflow or outflow as a percentage of the total cash inflows investopedia michela buttignol