The specific requirements are described in the document. The calculation process requires detail. The data that needs to be calculated is also given.You are required to examine in detail the latest available Annual Report of each company whose name and website address is given above, in order to:
• Calculate and critically comment on the Return On Capital Employed for both years shown in the report.
• Provide a comparative critical analysis of the businesses and their financial performance for both years shown with regard to EITHER:
o Pricing and cost management OR
o Capital structure