Comparative statements in financial analysis are also known as:

NCERT (2026-27 edition):
Tools of Analysis of Financial Statements – “… Comparative Statements: These are the statements showing the profitability and financial position of a firm for different periods of time in a comparative form to give an idea about the position of two or more periods. … Comparative figures indicate the trend and direction of financial position and operating results. This analysis is also known as ‘horizontal analysis’.”