The commonly used Techniques of financial Statements Analysis includes :(A) Common size statements(B) Ratio Analysis(C) Trend Analysis(D) Capital Budgeting StatementChoose the correct answer from the options given below :

Financial Statement Analysis tools and techniques primarily include Comparative Statements, Common Size Statements (A), Ratio Analysis (B), Trend Analysis (C), and Cash Flow Statements. Capital Budgeting (D) is a technique for evaluating long-term investment decisions, not for analyzing historical financial statements.