This report presents a financial analysis of two Australian companies, Aspermont Limited and Enero Group Limited, examining their financial performance and position over a three-year period. The introduction defines financial analysis and its importance in evaluating business performance. The report includes company background research, outlining the operating activities and economic factors affecting each company. Financial ratio analysis is conducted, focusing on profitability ratios and their trends. Lending and investment decisions are evaluated based on the financial data, considering factors such as cash flows, profitability, and debt-equity ratios. The analysis concludes that banks should not provide loans to either company due to their financial performance. The report uses financial statements and online resources to support its findings.