Falls is a 3rd person present and plural noun for a word "FALL."
1. Move from a higher to a lower level, typically rapidly and without control.
2. A decrease in number, amount, intensity, or quality.
3. An act of falling or collapsing.
4. A decrease in size, number, rate, or level.
1. He falls into the pit.
2. Profit of the company falls by 2 percent.