The results in the table below represent Essilor$-$Luxottica, Safilo Group, and Walmart's financial data for $2021$ and $2022.$

Essilor$-$Luxottica Safilo Group Walmart Industries Ratio

$2021202220212022202120222022$

Working capital $279,000753,000251,256283,748-2,578,000-6,309,000$

Current ratio $1\mathrm{.}0311\mathrm{.}0951\mathrm{.}801\mathrm{.}900\mathrm{.}970\mathrm{.}932\mathrm{.}03$

Debt ratio $0\mathrm{.}0130\mathrm{.}0030\mathrm{.}200\mathrm{.}0200\mathrm{.}250\mathrm{.}230\mathrm{.}57$

Earnings per share $3\mathrm{.}314\mathrm{.}830\mathrm{.}0710\mathrm{.}134\mathrm{.}784\mathrm{.}95$

Price$/$earnings ratio $50\mathrm{.}1736\mathrm{.}7613\mathrm{.}687\mathrm{.}1129\mathrm{.}3429\mathrm{.}32$

Total asset turnover ratio $0\mathrm{.}340\mathrm{.}401\mathrm{.}0331\mathrm{.}122\mathrm{.}212\mathrm{.}34$

Financial leverage $1\mathrm{.}691\mathrm{.}622\mathrm{.}872\mathrm{.}343\mathrm{.}122\mathrm{.}94$

Net profit margin $0\mathrm{.}0740\mathrm{.}090\mathrm{.}0210\mathrm{.}0500\mathrm{.}0240\mathrm{.}0255\mathrm{.}2\%$

Return on assets $0\mathrm{.}0250\mathrm{.}0350\mathrm{.}0220\mathrm{.}0560\mathrm{.}0530\mathrm{.}0551\mathrm{.}1\%$

Return on equity $0\mathrm{.}0410\mathrm{.}060\mathrm{.}0650\mathrm{.}130\mathrm{.}160\mathrm{.}162\mathrm{.}6\%$

$1-$ Introduction

$2-$ An executive summary

$3-$ An overview of the three companies

$4-$ The companies$$ Financial Health:

$5-$ Companies Comparison

$6-$ Financial strengths and weaknesses

$7-$ Comparison Industry

$8-$ Free cash flow

$9-$ Degree of Competition in the Industry

$10-$ Supply$/$Demand Dynamics for the Industry$$s Products

$11-$ Industry Cost Structure

$12-$ Degree of Government Regulation

$13-$ Exposure to the Business Cycle

$14-$ Relative Financial Norms and Standards: Compare the $3$ companies to the average industrial.

$15-$ Comparison analyses

Revenue

Solvency

Profitability

Liquidity

Working capital

Growth of stock

Beta

$16-$ Are the companies considered growth or value

$17-$ Which company is The best company$$s stock investment?

$18-$ Recommendations

$19-$ Limitation

$20-$ Conclusion