This report provides a comprehensive analysis of Skanska plc's financial performance, focusing on financial decision-making processes. It begins with an introduction to financial decision-making and its importance, followed by an overview of Skanska plc, a multinational construction and development company. The core of the report involves the calculation and interpretation of various financial ratios for 2018 and 2019, including Return on Capital Employed (ROCE), Net Profit Margin, Current Ratio, Debtors Collection Period, and Creditor Collection Period. The analysis compares the company's performance across these periods, highlighting trends and identifying areas of improvement. The report interprets the meaning of each ratio, comparing Skanska's performance to industry standards and offering insights into the company's financial health. Furthermore, the report suggests improvements such as expense reduction and revenue enhancement. The report concludes by emphasizing the importance of financial decision-making, the use of ratios for performance evaluation, and the impact of financial changes on the overall financial situation of the company.