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Table of Contents TOC \o "1-3" \h \z \u Introduction to Spritzer PAGEREF _Toc323545605 \h 3Company Background of Spritzer PAGEREF _Toc323545606 \h 3Company Philosophy of Spritzer PAGEREF _Toc323545607 \h 4Company business style PAGEREF _Toc323545608 \h 5Creating New Value: PAGEREF _Toc323545609 \h 5Social Responsibility PAGEREF _Toc323545610 \h 5Company Future Plan PAGEREF _Toc323545611 \h 6Company Financial Position PAGEREF _Toc323545612 \h 7Introduction to Fraser and Neave PAGEREF _Toc323545613 \h 8Company Background PAGEREF _Toc323545614 \h 8Company Philosophy PAGEREF _Toc323545615 \h 9Company Business Style PAGEREF _Toc323545616 \h 10Creating new values PAGEREF _Toc323545617 \h 10Social Responsibility PAGEREF _Toc323545618 \h 10Company Future Plan PAGEREF _Toc323545619 \h 10Financial Ratios PAGEREF _Toc323545620 \h 12Reasons for Financial Statement Analysis PAGEREF _Toc323545621 \h 12Ratio Analysis Definition PAGEREF _Toc323545622 \h 12Types of Ratios PAGEREF _Toc323545623 \h 12Purpose of Ratio PAGEREF _Toc323545624 \h 14Liquidity Ratio PAGEREF _Toc323545625 \h 14Assets Management Ratios PAGEREF _Toc323545626 \h 15Debt Management Ratios PAGEREF _Toc323545627 \h 16Profitability Ratios PAGEREF _Toc323545628 \h 17Market value ratios PAGEREF _Toc323545629 \h 19Financial Ratio Analyses and Interpretation for Company Spritzer Bhd PAGEREF _Toc323545630 \h 21Financial Ratio Analyses and Interpretation for Company Fraser and Neave Bhd PAGEREF _Toc323545631 \h 25Financial Performance Comparison between the two Companies PAGEREF _Toc323545632 \h 30Ratio Analysis Data for Spritzer PAGEREF _Toc323545633 \h 30Ratio Analysis Fraser and Neave PAGEREF _Toc323545634 \h 31Interpretation PAGEREF _Toc323545635 \h 32Recommendations PAGEREF _Toc323545636 \h 35Referencing PAGEREF _Toc323545637 \h 36Appendix PAGEREF _Toc323545638 \h 39Financial Statements for Spritzer Bhd PAGEREF _Toc323545639 \h 39Financial Statements for Fraser and Neave Bhd PAGEREF _Toc323545640 \h 41

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