Intermediate Financial Reporting

INTERMEDIATE FINANCIAL
REPORTING

Table of Contents
Introduction......................................................................................................................................3
1. Profitability..................................................................................................................................4
2. Liquidity......................................................................................................................................6
3. Management................................................................................................................................7
4. Solvency......................................................................................................................................8
5. Investment....................................................................................................................................9
6. Cash flow movement.................................................................................................................11
7. Share price movement and performance over the period..........................................................12
References......................................................................................................................................13

Introduction
Ratio analysis is a technique and tool for decision makers. Quota analysis is used to evaluate
various issues based on content, such as its liquidity, asset productivity, and profitability. This
type of study is particularly valuable to experts outside of the industry, as their tax reports are
their essential source of company data. A rational study is less useful for physical psychologists,
who have better access to more detailed operational data about society.
This measure shows Marks and Spencer's total worldwide revenue from 2010 to 2020. In the
year ending March 28, 2020, the UK retailer generated approximately £ 10.2 billion. of revenues
both in the United Kingdom (UK) and in the world. This is a decrease of around 2% compared to
the previous year.
Imprints and Spencer has been established in the UK since 1884. The retailer offers its customers
a wide range of items, from food items to general merchandise such as clothing, luxury and
individual items and home decor. There are currently over 1,000 Marks and Spencer stores
located in the UK, with 444 active worldwide.

1. Profitability
Profit ratios are a type of cash measures used to assess a company's ability to generate revenue in
terms of revenue, operating expenses, accounting ratio resources, or investor value over the long
term, using time-specific information as would be expected.
Return on capital employed
Return on capital employed (ROCE) is a proportion of cash that can be used to measure an
organization’s capital return and capacity. Overall, a contribution can help see what an
organization is benefiting from its capital. The ROCE ratio is one of the few productivity ratios
that money managers, partners, and speculators can use when analyzing an organization for each
company
2018 2019 2020
A. Net Profit before tax 25 36 44
B. Capital employed 180 224 325
ROCE (A/B) 14% 16% 14%
Return on equity
ROE is the rate articulation of an organization's overall gain, as it is returned as an incentive to
investors. This equation permits financial specialists and experts an elective proportion of the
organization's productivity and ascertains the proficiency with which an organization creates
benefit, utilizing the assets that investors have contributed.
2018 2019 2020
A. Net Profit before tax 25 36 44
B. Total equity 125 124 145
Return on equity (A/B) 20% 29% 30%
Net Profit margin
Net profit margin is equal to the amount of total compensation or benefit generated as an income
level. Total net income is the proportion of net benefits to income for an organization or business
assignment. Net profit is usually translated as a rate, but it can be discussed the same way in a