If I have financial data for company for (2017 & 2016) , How can I calculate RISK and EFFICIENCY RATIO ANALYSIS

Consolidated Balance Sheets [millions of dollars ) As at December As at December 28, 2017 29, 2016 Assets Current assets Cash and cash equivalents $1,133.00 $1,065.00 Short term investments $57.00 $94.00 Security deposits $800.00 Accounts receivable $1,184.00 $1,218.00 Credit card receivables $3,624.00 $3,309.00 Inventories $5,076.00 $4,803.00 Prepaid expenses and other assets $131.00 $304.00 Assets held for sale $105.00 $44.00 Total current assets $11,310.00 $11,637.00 Fixed assets $5,490.00 $5,931.00 Right-of-use assets $7,362.00 Investment properties $172.00 $234.00 Intangible assets $7,322.00 $7,798.00 Goodwill $3,946.00 $3,942.00 Deferred income tax assets $169.00 $144.00 Franchise loans receivable $19.00 $78.00 Other assets $519.00 $389.00 Total assets $36,309.00 $30,153.00 Liabilities Current liabilities Bank indebtedness $18.00 $56.00 Trade payables and other liabilities $5,321.00 $5,302.00 Loyalty liability $191.00 $228.00 Provisions $119.00 $165.00 Income taxes payable $27.00 $131.00 Short term debt $725.00 $915.00 Long term debt due within one year $1,127.00 $1,647.00 Lease liabilities due within one year $1,419.00 Associate interest $280.00 $260.00 Total current liabilities $9,227.00 $8,704.00 Provisions $102.00 $152.00 Long term debt $5,971.00 $6,379.00 Lease liabilities $7,691.00 Deferred income tax liabilities $1,539.00 $1,947.00 Other liabilities $458.00 $793.00 Total liabilities $24,988.00 $17,975.00 Equity Share capital $7,265.00 $7,383.00 Retained earnings $3,822.00 $4,580.00 Contributed surplus $100.00 $107.00 Accumulated other comprehensive income $47.00 $49.00 Total equity attributable to shareholders of the Company $11,234.00 $12,119.00 Non-controlling interests $87.00 $59.00 Total equity $11,321.00 $12,178.00 Total liabilities and equity $36,309.00 $30,153.00Consolidated Statements of Cash Flows For the years ended December 28, 2017 and December 29, 2016 (millions of dollars) 2017 2016 Operating activities Net earnings $1,131.00 $800.00 Add (Deduct): Income taxes $392.00 $664.00 Net interest expense and other financing charges $747.00 $880.00 Adjustment to fair value of investment properties -$15.00 $43.00 Depreciation and amortization $2,524.00 $1,592.00 Asset impairments, net of recoveries $92.00 $103.00 Change in provisions $41.00 $176.00 $4,830.00 $3,906.00 Change in non-cash working capital $21.00 -$639.00 Change in credit card receivables $315.00 -$307.00 Income taxes paid -$630.00 $511.00 Interest received $16.00 $31.00 Interest received from finance leases $5.00 Other $33.00 $21.00 Cash flows from operating activities $3,960.00 $2,501.00 Investing activities Fixed asset purchases -$817.00 -$1,010.00 Intangible asset additions -$376.00 $324.00 Acquisition of CREIT, net of cash acquired $1,619.00 Cash assumed on initial consolidation of franchises $20.00 $18.00 Cash disposed of related to Discontinued Operations $52.00 Change in short term investments $37.00 $452.00 Change in security deposits $800.00 $800.00 Proceeds from disposal of assets $113.00 $122.00 Lease payments received from finance leases $9.00 Other -$75.00 -$83.00 Cash flows used in investing activities -$289.00 -$3,296.00 Financing activities Change in bank indebtedness $38.00 -$54.00 Change in short term debt -$190.00 $275.00 Long term debt Issued $672.00 $4,880.00 Repayments -$1,083.00 -$2,715.00 Interest paid -$349.00 -$801.00 Cash rent paid on lease liabilities - Interest -$387.00 Cash rent paid on lease liabilities - Principal -$822.00 Dividends paid on common and preferred shares -$460.00 $440.00 Common share capital Issued $82.00 $78.00 Purchased and held in trust -$62.00 -$36.00 Purchased and cancelled -$937.00 -$1,082.00 Other $32.00 $37.00 Cash flows (used in) from financing activities $3,606.00 $68.00 Effect of foreign currency exchange rate changes on cash and cash equivalents $3.00 $6.00 Change in cash and cash equivalents $68.00 -$733.00 Cash and cash equivalents, beginning of period $1,065.00 $1,798.00 Cash and cash equivalents, end of period $1,133.00 $1,065.00Consolidated Statements of Changes in Equity : Adjustment to fair Accumulated e...... (millions of dollars except where otherwise indicated) Common Preferred Total Retained Contributed Foreign Currency Cash Flow value on transfer Other Non- Controlling Total Share Capital Share Capital Share Capital Earnings Surplus Translation Adjustment; Hedges of investment Comprehensiv Interests Equity e properties Income Balance as at December 29, 2016 $7,162.00 $221.00 $7,383.00; $4,580.00 $107.00; $34.00: -$1.00; $16.00; $49.00: $59.00: $12,178.00 Impact of adopting IFRS 16 $ $ --$798.00 $ S S S S -$798.00 Restated balance as at December 30, 2016 $7,162.00 $221.00 $7,383.00: $3,782.00; $107.00: $34.00: $1.00 $16.00; $49.00 $59.00; $11,380.00 Net earnings $ $ : $1,081.00; S $50.00; $1,131.00 Other comprehensive income (loss) $3.00 $3.00 $5.00 $2.00 $5.00 Total comprehensive income (loss) S : $1,078.00 $3.00: $5.00 $2.00 $50.00 $1,126.00 Common shares purchased and cancelled $206.00 $206.00 -$546.00 -$752.00 Net effect of equity-based compensation $94.00 $94.00 $7.00: $87.00 Shares purchased and held in trust -$16.00 -$16.00 $46.00 $62.00 Shares released from trust $10.00 $10.00 $19.00 $29.00 Dividends declared per common share - $1.240 $ $ -$453.00 $453.00 Dividends declared per preferred share - $1.325 -$12.00; -$12.00 Net distribution to non-controlling interests $22.00 -$22.00 $118.00; $118.00 $40.00 $7.00 $3.00 $5.00 -$2.00 $28.00 $59.00 Balance as at December 28, 2017 $7,044.00 $221.00 $7,265.00: $3,822.00 $100.00 $37.00 -$6.00 $16.00 $47.00 87.00; $11,321.00 Adjustment to fair Accumulated Common Preferred Total (millions of dollars except where otherwise indicated) Retained Contributed Foreign Currency Cash Flow value on transfer Other Non- Controlling Total Share Capital Share Capital Share Capital Earnings Surplus Translation Adjustment Hedges of investment Comprehensiv Interests Equity properties Income Balance as at December 30, 2015 $7,445.00 $221.00; $7,666.00; $5,280.00 $110.00; $36.00 $2.00 $38.00 $40.00: $13,134.00 Impact of adopting IFRS 9 $ $ -$72.00 S S $ -$72.00 Restated balance as at December 31, 2015 $7,445.00 $221.00; $7,666.00; $5,208.00 $110.00: $36.00; $2.00 $38.00 $40.00; $13,062.00 Net earnings $ $ $766.00: S $ $34.00; $800.00 Other comprehensive income (loss) $91.00 -$2.00 $2.00 $16.00 $16.00 $107.00 Total comprehensive income (loss) $857.00 -$2.00 $2.00 $16.00; $16.00 $34.00: $907.00 Common shares purchased and cancelled $381.00; $381.00 -$886.00 $1,267.00 Net effect of equity-based compensation $98.00 $98.00 $11.00 -$3.00: $84.00 Shares purchased and held in trust $12.00 -$12.00 $24.00 -$36.00 Shares released from trust $12.00 $12.00 $25.00 $37.00 Discontinued operations -$144.00 $8.00: -$5.00: -$5.00 -$9.00 $150.00 Dividends declared per common share - $1.155 -$433.00 $ $433.00 Dividends declared per preferred share - $1.325 $12.00: -$12.00 Tax impact on conversion of Class C LP Units -$8.00: -$8.00 Net distribution to non-controlling interests $ $6.00 $6.00 $283.00: $283.00 -$628.00; $3.00: $2.00; $3.00 $16.00; $11.00 $19.00 $884.00 Balance at December 29, 2016 $7,162.00; $221.00 $7,383.00; $4,580.00; $107.00; $34.00 $1.00 $16.00 $49.00: $59.00; $12,178.00Consolidated Statements of Comprehensive Income For the years ended December 28, 2017 and December 29, 2016 millions of dollars) 2017 2016 Net earnings from Continuing Operations $1,131.00|$753.00 Other comprehensive income (loss), net of taxes Items that are or may be subsequently reclassified to profit or loss: Foreign currency translation adjustment gain (loss) $3.00 -$2.00 Unrealized gain (loss) on cash flow hedges -$5.00 -$3.00 Items that will not be reclassified to profit or loss: Net defined benefit plan actuarial (loss) gain -$3.00 $91.00 Adjustment to fair value on transfer of investment properties - $16.00 Other comprehensive (loss) income from Continuing Operations -$5.00 $102.00 Comprehensive income from Continuing Operations $1,126.00 $855.00 Net earnings from Discontinued Operations $47.00 Other comprehensive income from Discontinued Operations $5.00 Comprehensive income from Discontinued Operations $1,126.00 $52.00 Total comprehensive income $1,126.00 $907.00 Attributable to: Shareholders of the Company $1,076.00 $873.00 Non-controlling interests $50.00 $34.00 Total comprehensive income $1,126.00 $907.00Consolidated Statements of Earnings For the years ended December 28, 2017 and December 29, 2016- [millions of dollarsexceptwhere otherwiseindicated] 2017 2016 Revenue $48, 037.00 546,693. 00 Cost of merchandise inventories sold $33,281.00 $32,499.00 Selling, general and administrative expenses $12,486.00 $12,271.00 Operating income $2,270.00 $1,923.00 Net interest expense and other financing charges $747.00 $564.00 Earnings before income taxes $1,523.00 $1,359.00 Income taxes $392.00 $606.00 Net earnings from Continuing Operations $1,131.00 $753.00 Net earnings from Discontinued Operations $47.00 Net earnings $1,131.00 $800.00 Attributable to: Shareholders of the Company $1,081.00 $766.00 Noncontrolling interests $50.00 $34.00 Net earnings $1,131.00 $800.00 Net earnings per common share - Basic [5} Continuing Operations $2.93 $1.88 Discontinued Operations $ $0.12 Net earnings per common share - Diluted {S} Continuing Operations $2.90 $1.87 Discontinued Operations $ $0.12 Weighted average common shares outstanding {millions} Basic $365.40 $376.70 Diluted $368.40 $379.30