Which of the following items is not a tool of financial statement analysis?

The tools of financial statement analysis are analytical techniques applied to evaluate financial statements.\begin{itemize}\item \textbf{Trend Analysis}, \textbf{Cash Flow Statement}, and \textbf{Comparative Statements} are distinct diagnostic tools used to study performance trends, liquidity shifts, and cross-period movements.\item \textbf{Statement of Profit and Loss} is a fundamental component of the core financial statements themselves (the raw input under analysis) rather than a tool used to perform the analysis.\end{itemize}