Section 2 – Financial Analysis Report The second step is creating an understanding of the financial strengths and weaknesses, a section most valuable to a prudent business owner: 1. Financial analysis helps in assessing Your Company’s financial performance over time. Past sales and earnings, while not a guarantee of future performance, can provide an indication of future growth potential and can put Your Company’s current performance into a historical context. For example, a company with steadily rising sales and earnings is worth more than one with little or no growth.