What are the characteristics of comprehensive analysis of financial ratios?

It connects two related factors that affect the financial situation, and reflects the relationship between them by calculating the ratio, so as to evaluate the financial situation and operating conditions of the enterprise. It can analyze the operating conditions of the enterprise from the perspective of different stakeholders, but it also has its limitations: the change of the ratio may only be explained as the change between the two related factors; It is difficult to fully reflect the relationship between the ratio and the accounting statements for calculating the ratio;