Develop is related to Process. Development is a type of Process. 
Fiscal is related to Profit. Profit is related to Statement. Announcement is a type of Statement. Announcement is related to New. 
Develop <--RelatedTo--> Process <--IsA-- Development 
Fiscal <--RelatedTo--> Profit <--RelatedTo--> Statement <--IsA-- Announcement <--RelatedTo--> New 