We have the following companies within the same industry (Essilor - Luxottica)

Income Statement
Revenue	24,494m
Net Income	2,152m
EPS - Net Income - Diluted	4.83
Revenue per Share	55.41
Balance Sheet
Total Assets	60,561m
Total Liabilities	23,105m
Shareholders' Equity	37,455m
Total Assets per Share	135.99
Net Assets per Share	84.11
Cash Flows
Cash from Operations	4,783m
Cash from Investing	-2,619m
Cash from Financing	-3,580m
Cash Flow per Share	10.73

2- We have the following companies within the same industry (Safilo Group)

Income Statement
Revenue	970m
Net Income	21m
EPS - Net Income - Diluted	0.07
Revenue per Share	3.25
Balance Sheet
Total Assets	938m
Total Liabilities	611m
Shareholders' Equity	327m
Total Assets per Share	2.27
Net Assets per Share	0.79
Cash Flows
Cash from Operations	17m
Cash from Investing	-10m
Cash from Financing	2m
Cash Flow per Share	0.06

Questions

1- Calculate financial ratios using financial statements obtained from publicdata.Calculate accurate financial ratios to assess the business's current financial health. Specifically, calculate the following ratios:

a) Working capital, b) Current ratio, c) Debt ratio, d) Earnings per share, e) Price/earnings ratio, f) Total asset turnover ratio, g) Financial leverage, h) Net profit margin, i) Return on assets, j) Return on equity

2-Comparison Analysis:

1)Explain what the results of your calculations and comparison indicate about the business's current financial health.

2)Provide examples to support your explanation. You might consider the following questions:

a) Do the results indicate the business is financially healthy or financially unhealthy? Which results indicate this?

b) What might be the cause(s) of the business's financial success or failure?

c) Is more information needed to determine the business's financial health? If so, which pieces of information might still be needed?

3- Explain how potential short-term financing sources could help the business raise needed funds to improve its financial health. Base your response on the business's current financial information

4- Explain the rationale for the answers to financial ratiocalculations.

5-analyze the business's current financial position and help them make decisions about how to improve or maintain their financial health.

6-Pay particular attention to working capital management.

7- If liquidity is an issue, consider how the company will meet its short-term obligation.

8- Using Mergent Online, summarize the differences between the results from your most recent fiscal year and the results of the same financial calculations from the previous fiscal year of your chosen businesses.