Retinal detachment occurs when the light-sensing layer inside your eye, the retina, detaches from the underlying pigmented tissue layer that provides it oxygen and nutrients. Retinal detachment can happen spontaneously with no obvious or underlying cause.
Thus, vertical analysis is nothing but the comparative analysis of an economic statement, in which all baseline items on an economic statement are shown as a fraction of a further item.
Vertical analysis of an income statement results in every income statement amount being presented as a percentage of sales. If sales were $1,000,000 they would be restated to be 100 ($1,000,000 divided by $1,000,000). If the cost of goods sold is $780,000 it will be presented as 78 ($780,000 divided by sales of $1,000,000).