Results-oriented business analysis looks at a company's strength and challenges (weakness). This is much more than what a company does; the when (pipeline), the how (team management), and how much (profit). Leave that to the CPAs and auditors.
Results-oriented analysis begins with where are you strong and where are you not.
"Strong" can be "stronger than before." You are trending upward and that is good.
"Strong" can be "not as strong as before." You are trending downward - not so good.