create an investment ( new shop in the town) using any parameters you want of the investment such as earnings, costs, taxes, etc, will be from your own. Make a scenario that could match a real situation. Then calculate the cash flows, for at least 5 years, and use an investment criterion such as Net Present value to see if the investment should be accepted or not.

2019 2 2020 Cm 44,974 (30.682) 14,292 3.814) (5.810) (660) (2.505) (1.685) 4.281 4,099 2011 On 46,571 (32.771) 13,800 (4,011) (5.116) (528) (59) 22 12 4 5 43,666 30,160) 13,506 (3.891) (5,410) (575) (908) (3,525) (148) (951) 07 433 (2.088) (2,613) (1.496) (4,109) (3,535) (7,644) 3 Revenue Cost of sales Gross profit Selling and distribution expenses Administrative expenses Net credit losses on financial assets Share of results of equity accounted associates and joint ventures Impairment loss Other income/(expense) Operating profit/(loss) Non operating expense Investment income Financing costs Profit/(loss) before taxation Income tax (expense)/credit (Loss)/profit for the financial year from continuing operations Loss for the financial year from discontinued operations (Loss)/profit for the financial year Attributable to - Owners of the parent - Non-controlling interests (Loss)/profit for the financial year (Loss)/earnings per share From continuing operations: - Basic - Diluted Total Group: -Basic - Diluted 5 248 (3.549) 795 (1 250) (455) 213 4.299 (32) 685 (1.074) 3,878 879 4,757 (1.969) 2.788 6 (455) (920) 465 (455) (8,020) 376 (7,644) 2.439 349 2,788 3.13) 3.13) (16.25) (16.25) 15.37 15.32c (3.13) (3.13) (29.05) (29.05) 8.780 8.760 10 10 Non-current assets Goodwill Other intangible assets Property, plant and equipment Investments in associates and joint ventures Other investments Deferred tax assets Post employment benefits Trade and other receivables 12 13 31.271 22.252 39.197 5,831 792 23,606 590 10378 133,917 23.353 17652 27.432 3.952 870 24.753 94 5.170 103,276 6 25 14 Current assets Inventory Taxation recoverable Trade and other receivables Other investments Cash and cash equivalents 14 13 19 585 275 11,411 7,089 13.284 32,644 1.607 168,168 714 264 12.190 13.012 13,637 39,817 (231) 142,862 Assets held for sale Total assets