'It is a technique which involves regrouping of data by application of arithmetical relationships.' Identify the technique and state its two advantages.

Ratio Analysis Advantages of Ratio Analysis (Any two): 1. It helps to understand efficacy of decisions. 2. It simplifies complex accounting figures and establishes relationships. 3. It is helpful in comparative analysis. 4. It helps in identification of problem areas. 5. It enables SWOT analysis. 6. It helps comparisons with various benchmarks.