Financial statement analysis is everybodys business. Its importance cut across many disciplines in both academia and industry. Showing a good understanding and interpreting financial statement has therefore become relevant in the study of Business Finance. Your task under this section is to analyze the financial statements of two selected firms and write a report on the performance of the firms to be presented to potential investors using the guidelines below. 1. Download the file Financial statement.xls as attached to the additional files on the UPSA Virtual Platform. Alternatively, follow the link provided below to assess financial statement of two firms: Armcor PLC and Sealed Air PLC listed on the S&P 500. The financial statements comprise of separate Balance Sheet and Income Statement for the two companies.