This type of analysis is called trend analysis. The firm is under no obligation to declare dividends. Wealth and Profit Wealth and Profit Wealth and Profit are subjective terms. Wealth is not just the money value of your assets.
Profit is the increase in wealth in a period.
Monetary measures of wealth and profit are incomplete measures. This means that the asset will lead to a future net cash inflow. Control Control is different to ownership. Non-current assets are all other assets. 2 Present obligations of the firm.