

Equity calculate the weight on the total assets (as a %) : Equity ratio is the amount increasing or decreasing between the 2 last fiscal years ? Is the ratio increasing or decreasing ? to get the explanation for it , read the document “variation in shareholders equity” consider retained earnings, treasury shares , comment
Borrowings consider financial debts: long term and short term (current portion of long term debts) . What do they include : bank loans, lease obligations, bonds ? Is the amount increasing or decreasing between the 2 last
fiscal years ? calculate the debt to equity ratio Is the ratio increasing or
decreasing ? comment
Trade payables calculate the payable days comment
Build the Excel table as described
Activity : comment sales
Gross Profit and Gross Profit Margin : comment Operating Profit and Operating Profit : comment
comment the impact of the expenses Net Profit and Net Profit Margin : comment
comment the impact of financial expenses/income
and taxes
Calculate the ratios for 2 fiscal years
Mention what each means or points out
Highlight the evolution : increase or decrease and say If
it is good , bad , better, worse When possible you provide a short explanation
Benchmark
Calculate the ROA and comment
make the link with turnover ratios
Calculate the ROE and comment
make the link with the equity ratio
Calculate the Current Ratio and comment + benchmark
Calculate the Quick Ratio and comment + benchmark
Comment the 3 steps of the cash flow statement,
– is each step providing or using cash ?
– thanks to ? Or because of ?
– Globally is the cash position increasing or decreasing ?
– is it positive or negative ?
Highlight the EPS (income statement) and its evolution
Highlight the DPS (read notes) , its evolution
compare it to EPS
Find the graph of the stock price evolution (2 years)
compare with S&P 500 index evolution
Highlight the values : at the end of each fiscal year you
studied , plus on May 25th 2022
Calculate the Dividend Yield (2 ratios) :
DPS of the fiscal year / share price at the end of each
fiscal year you studied
Calculate the 3 PER, comment evolution and
compare with other companies
-at the end of each fiscal year