Information is available for several years and so a picture of a company's performance over time can be built up. The most important two statements are the balance sheet and the profit and loss account . The Extel data gives the most important variables from each of these statements. There is more information available on each of the variables , including an explanation and definition, any theories or concepts that are relevant to that variable and a worksheet to help find out more information. There is a substantial supporting resource on ratio analysis in the Business Studies section of Learning Materials.
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