The subject of the book is the process and technique of financial analysis of organizations based on the data produced and available in the current accounting system regarding the utilization of invested financial resources, and this analysis aims to identify undervalued investment opportunities in the broader economy. Of course, financial statements also contribute to other secondary goals/decisions such as profit distribution, tax imposition, and other allocations, although these, except for taxes, may be considered investment or disinvestment decisions and may be subsumed under the basic financial analysis of searching for undervalued investment opportunities or rational distribution of investment resources in a society according to another perspective of the same goal.