Financial statement analysis is foundational to
evaluate business performance and the income statement provides key insights
into the profitability of an enterprise.
While income statement data are readily available as part of a company’s
annual 10-K filing, their tabular format can make it challenging to fully
understand the nuances associated with company performance. To address this
shortcoming, the SankeyArt platform was used to develop Sankey diagrams for 3
pharmaceutical companies that provide an alternate intuitive visual
representation of company profitability. The level of income statement granularity
can be modulated in the Sankey diagrams, directing focus to the areas of interest. The approach described in this
study is generic and applicable across industries.
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