This assignment provides a detailed financial performance analysis of the Emirates Group, focusing on their operating activities, cash management, and profitability. The study examines the impact of various financial ratios on the company's profit growth, including return on equity (ROE), debt to equity ratio (DER), and current ratio (CR). The analysis also considers the influence of these ratios on corporate profit growth in the automotive industry in Indonesia Stock Exchange. The assignment aims to evaluate the statistical performance of financial ratio analysis in Nigerian manufacturing industries, using Guinness Nigeria PLC as a case study.