You should conduct ratio analysis in order to assess company's performance for two consecutive years 2018 & 2019.

Find profitability ratios, account receivable efficiency , inventory efficiency, margin ratios, liquidity ratios.

rotio analysis.

+ Balance Sheet Income Statment A B D EF G H 1 J II NESTLE GROUP * In Millions of CHF 2019 2018 2017 1 2 3 4 5 6 7 31/12 31/12 31/12 Current Assets: Cash Cash & Equivalents 35.663.00 2.884.00 41,003,00 2,552.00 31,884.00 2,202.00 1,330.00 1,935.00 1,408.00 8 Short Term Investments 5,444.00 6,341.00 5,061.00 9 Cash and Short Term Investments: 10,263.00 10,301.00 8,593.00 Account & Trade Receivables, Net 12.534.00 12.036.00 12,953.00 9,125.00 Total Inventory Prepaid Expenses 9,343.00 498.00 9,177.00 $73.00 530.00 10 11 12 13 14 15 Other Current Assets, Total 3,025.00 9,011.00 588.00 31,884.00 Total Current Assets 35,663.00 41,003.00 16 60,167.00 61,602.00 61,432.00 17 18 19 20 21 Non-Current Assets: Property/Plant'Equipment , Total - Gross Accumulated Depreciation, Total Goodwill, Net Intangibles, Net Long Term Investments Note Receivable - Long Term (31,405.00) 28,896.00 17,824.00 14,116.00 55.00 (31.646.00) 31,702.00 18,634.00 13,359.00 58.00 (30,655.00) 29,746.00 20,615.00 17,631.00 62.00 22 Other Long Term Assets, Total 2,624.00 2,303,00 2,499.00 96,012.00 Other Assets, Total Total Non-Current Assets TOTAL ASSETS Total Current Liabilities: 92,277.00 127,940.00 101,326.00 1.33.210.00 23 24 25 26 27 28 137.015.00 12.890.00 Accounts Payable Accrued Expenses 14.017.00 6,392.00 13,045,00 6,009.00 6,581.00 29 Notes Payable/Short Term Debt 8,053.00 9,193.00 5,727.00 30 5.979,00 5,501.00 5,484.00 Current Port of LT Debt Cupital Leases Other Current liabilities, Total . 31 7.174.00 9,282.00 7,507.00 38,189.00 32 Total Non-Current Liabilities 41.615.00 43,030.00 Non-current Liabilities: 22.812.00 Long Term Debt Capital Lease Obligations 2.888.00 15,494.00 3,072.00 3,492.00 Deferred Income Tax 33 34 35 36 37 38 39 40 41 42 20,466.00 2.666.00 2,589.00 827.00 7,742.00 34,290.00 75,905.00 Minority Interest Other Liabilities, Total 1.273.00 2,540.00 1.040.00 7,342.00 36,622.00 Total non-current liabilities 10,734.00 34,065.00 72,254.00 79,652.00 TOTA LIABILITIES Shareholder's Equity: 43 Redeemable Preferred Stock, Total 44 Preferred Stock - Non Redeemable, Net 298.00 306.00 311.00 45 46 47 82,946.00 84,454.00 84,651.00 Common Stock, Total Additional Paid-In Capital Retained Earnings (Accumulated Deficit) Treasury Stock - Common ESOP Debt Guarantee Unrealized Guin (Low) Other Equity, Total (9,752.00) (6,948.00) (4,537.00) 48 49 50 51 52 36.00 (21.457.00) (20.449.00) (19,505.00) 53 Total Liabilities & Shareholders' Equity 127,940,00 137,015.00 133,210.00 54 Total Common Shares Outstanding 2880,05 2974,48 3057,55 55 Total Preferred Shares Outstanding The income statement and balance sheet of Nestle Group are presented in the excel file. You should conduct ratio analysis in order to assess company's performance for two consecutive years, 2018 & 2019. I highly suggest you to perform the calculations and ratio interpretation in excel document. Your submission should include: 1. Ratio calculations 2. Explain what the ratio indicates & perform a comparison of ratios for the two consecutive years in order to judge how the company has performed from year to year. (shortly, 2-3 sentences max for each ratio) *Note: Use the after-tax profit figure that I have highlighted in gray color. You should focus your calculations and analysis on the below ratios: Profitability ratios: 1. Return on Equity 2. Return on Equity (DuPont) 3. Return on Assets Accounts Receivable Efficiency 4. Account Receivable Turnover Inventory efficiency 5. Inventory Turnover Asset Management Ratios: 6. Asset Turnover Margin ratios: 7. Gross Margin Liquidity ratios 8. Current Ratio Leverage Ratios: 9. Debt-to-equity ratio 10. Total Debt Ratio 11. Times Interest Earned Ratio + Balance Sheet Income Statment A B D EF G H 1 J II NESTLE GROUP * In Millions of CHF 2019 2018 2017 1 2 3 4 5 6 7 31/12 31/12 31/12 Current Assets: Cash Cash & Equivalents 35.663.00 2.884.00 41,003,00 2,552.00 31,884.00 2,202.00 1,330.00 1,935.00 1,408.00 8 Short Term Investments 5,444.00 6,341.00 5,061.00 9 Cash and Short Term Investments: 10,263.00 10,301.00 8,593.00 Account & Trade Receivables, Net 12.534.00 12.036.00 12,953.00 9,125.00 Total Inventory Prepaid Expenses 9,343.00 498.00 9,177.00 $73.00 530.00 10 11 12 13 14 15 Other Current Assets, Total 3,025.00 9,011.00 588.00 31,884.00 Total Current Assets 35,663.00 41,003.00 16 60,167.00 61,602.00 61,432.00 17 18 19 20 21 Non-Current Assets: Property/Plant'Equipment , Total - Gross Accumulated Depreciation, Total Goodwill, Net Intangibles, Net Long Term Investments Note Receivable - Long Term (31,405.00) 28,896.00 17,824.00 14,116.00 55.00 (31.646.00) 31,702.00 18,634.00 13,359.00 58.00 (30,655.00) 29,746.00 20,615.00 17,631.00 62.00 22 Other Long Term Assets, Total 2,624.00 2,303,00 2,499.00 96,012.00 Other Assets, Total Total Non-Current Assets TOTAL ASSETS Total Current Liabilities: 92,277.00 127,940.00 101,326.00 1.33.210.00 23 24 25 26 27 28 137.015.00 12.890.00 Accounts Payable Accrued Expenses 14.017.00 6,392.00 13,045,00 6,009.00 6,581.00 29 Notes Payable/Short Term Debt 8,053.00 9,193.00 5,727.00 30 5.979,00 5,501.00 5,484.00 Current Port of LT Debt Cupital Leases Other Current liabilities, Total . 31 7.174.00 9,282.00 7,507.00 38,189.00 32 Total Non-Current Liabilities 41.615.00 43,030.00 Non-current Liabilities: 22.812.00 Long Term Debt Capital Lease Obligations 2.888.00 15,494.00 3,072.00 3,492.00 Deferred Income Tax 33 34 35 36 37 38 39 40 41 42 20,466.00 2.666.00 2,589.00 827.00 7,742.00 34,290.00 75,905.00 Minority Interest Other Liabilities, Total 1.273.00 2,540.00 1.040.00 7,342.00 36,622.00 Total non-current liabilities 10,734.00 34,065.00 72,254.00 79,652.00 TOTA LIABILITIES Shareholder's Equity: 43 Redeemable Preferred Stock, Total 44 Preferred Stock - Non Redeemable, Net 298.00 306.00 311.00 45 46 47 82,946.00 84,454.00 84,651.00 Common Stock, Total Additional Paid-In Capital Retained Earnings (Accumulated Deficit) Treasury Stock - Common ESOP Debt Guarantee Unrealized Guin (Low) Other Equity, Total (9,752.00) (6,948.00) (4,537.00) 48 49 50 51 52 36.00 (21.457.00) (20.449.00) (19,505.00) 53 Total Liabilities & Shareholders' Equity 127,940,00 137,015.00 133,210.00 54 Total Common Shares Outstanding 2880,05 2974,48 3057,55 55 Total Preferred Shares Outstanding The income statement and balance sheet of Nestle Group are presented in the excel file. You should conduct ratio analysis in order to assess company's performance for two consecutive years, 2018 & 2019. I highly suggest you to perform the calculations and ratio interpretation in excel document. Your submission should include: 1. Ratio calculations 2. Explain what the ratio indicates & perform a comparison of ratios for the two consecutive years in order to judge how the company has performed from year to year. (shortly, 2-3 sentences max for each ratio) *Note: Use the after-tax profit figure that I have highlighted in gray color. You should focus your calculations and analysis on the below ratios: Profitability ratios: 1. Return on Equity 2. Return on Equity (DuPont) 3. Return on Assets Accounts Receivable Efficiency 4. Account Receivable Turnover Inventory efficiency 5. Inventory Turnover Asset Management Ratios: 6. Asset Turnover Margin ratios: 7. Gross Margin Liquidity ratios 8. Current Ratio Leverage Ratios: 9. Debt-to-equity ratio 10. Total Debt Ratio 11. Times Interest Earned Ratio