Analyzing Profitability Focus of Profitability Analysis Profitability analysis is a key part of financial statement analysis All financial statements are pertinent to profitability analysis Emphasis of profitability analysis is on the income statementAnalyzing Profitability Focus of Profitability Analysis ➢ Profitability analysis is a key part of financial statement analysis ➢ All financial statements are pertinent to profitability analysis ➢ Emphasis of profitability analysis is on the income statement