The financial analysis emphasizes on the preparation of financial statement, so that the venture idea can be evaluated in terms of commercial profitability and the magnitude of financing required. It requires the assembly of the market and the technical cost estimates into various proforma statements. If more information on which to base an investment decision is needed, a sensitivity analysis or, possibly, a risk analysis can be conducted. The depth of analysis would depend, to a certain extent, on the venture idea and the overall objectives of the feasibility analysis.