What term describes the process of examining the financial performance of a company over time?

The term that describes the process of examining the financial performance of a company over time is trend analysis. This approach involves looking at historical financial data to identify patterns or trends that can inform decision-making and future expectations. By analyzing financial statements over multiple periods, analysts can determine whether a company's performance is improving, declining, or remaining stable. Trend analysis often focuses on specific metrics like revenue growth, profit margins, and expenses, allowing stakeholders to recognize long-term movements in financial health.

In this context, comparative analysis refers to assessing a company's performance against another company or industry benchmarks, which is not specifically focused on the company's own historical performance. Financial forecasting involves predicting future financial outcomes based on historical data and assumptions, rather than just examining past performance. Breach analysis typically concerns itself with violations, such as security breaches or compliance issues, and is not related to financial performance analysis. Therefore, trend analysis accurately captures the essence of evaluating a company's financial performance over time.