- Stock values - they can be found in the balance sheet, where the value of assets and equity measured for a specific date
- Flow values - they can be found in the income statement and cash flow. They express the volume of (e.g.) sales which were achieved over a period of time
Analysis of extensive (absolute) ratios is performed by using absolute ratios:
Use of absolute ratios in practice: Absolute indicators are the starting point for many other indicators. They form the basis for financial analysis.