Corporate Finance PowerPoint presentation. In this presentation, we will give an introduction to ratio analysis. Get ready, it’s time to take your chance with corporate finance, Introduction to ratio analysis. So once we have the financial statements, then we want to think about how best to use those financial statements for decision making purposes. So remember, then the two primary financial statements being the balance sheet and the income statement, we can think of them answering primary questions that a user of the financial statements may have, such as an investor or someone who’s thinking about investing into the company may want to know where the company stands as of a point in time, that once again, is the balance sheet.