The results in the tables 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 Essilor$-$Luxottica, Safilo Group, and Walmart

$4-$ Analyze the financial ratio of the three companies

$5-$ Analyze the industry ratios of the three companies

$6-$ Provide a solid review of the industry categories.

$7-$ Analyze the stock valuation.

$8-$ evaluate Beta for the three companies

$9-$ Analyze the CAMP of the three firms

$10-$ Analyze the DDM of the

$11-$ Justify which company is a better investment by looking at the CAPM as it is applied to the DDM$.$

$13-$ Analyze the stock value for the three companies

$12-$ Is the stock value at more or less than it is currently trading?