The tables below present Essilor-Luxottica, Safilo Group, and Walmart's financial data for 2021 and 2022.

	Essilor-Luxottica	Safilo Group	Walmart	Industries Ratio
2021	2022	2021	2022	2021	2022	2022
Working capital	279,000	753,000	251,256	283,748	-2,578,000	-6,309,000
Current ratio	1.031	1.095	1.80	1.90	0.97	0.93	2.03
Debt ratio	0.013	0.003	0.20	0.020	0.25	0.23	0.57
Earnings per share	3.31	4.83	0.071	0.13	4.78	4.95
Price/earnings ratio	50.17	36.76	13.68	7.11	29.34	29.32
Total asset turnover ratio	0.34	0.40	1.033	1.12	2.21	2.34
Financial leverage	1.69	1.62	2.87	2.34	3.12	2.94
Net profit margin	0.074	0.09	0.021	0.050	0.024	0.025	5.2%
Return on assets	0.025	0.035	0.022	0.056	0.053	0.055	1.1%
Return on equity	0.041	0.06	0.065	0.13	0.16	0.16	2.6%

Introduction

Fiscal year comparisonIncluding Current ratio. Debt ratio, Earnings per share,Price/earnings ratio,Total asset turnover ratio, Financial leverage, Net profit margin, Return on assets, Return on equity.

Comparison analyses

Short time financing

Financial Options to Improve Business

The companies' Financial Health:

Companies Comparison

Financial strengths and weaknesses

Comparison Industry

Free cash flow

Degree of Competition in the Industry

Supply/Demand Dynamics for the Industry's Products

Industry Cost Structure

Degree of Government Regulation

Exposure to the Business Cycle

Relative Financial Norms and Standards: Compare the 3 companies to the average industrial.

Comparison analyses

Revenue

Solvency

Profitability

Liquidity

Working capital

Growth of stock

Beta

Are the companies considered growth or value

Which company is The best company's stock investment?

Recommendations

Limitation

Conclusion

An executive summary