This module, which is part of a set of modules devoted to commodity chain analysis, provides a method of financial analysis. Of interest here to profitability of the chain is Chapter 5 which provides for the financial profitability of activities within a chain. The module can be used as a guide for on-the-job tasks or as an academic course. It explains how to determine the value added and how to set up individual accounts and consolidated accounts throughout the chain. Based on this, financial analysis is conducted to assess the financial profitability along the chain, the overall efficiency of the chain and the distribution of income among chain actors.