Sky – Sky Plc在英國工業領域的產品類別做得很好。根據Sky Plc的計算財務比率，可以估計出公司的收入在過去3年有所提高，但同時營業收入和營業利潤率都有所下降。這是因爲該公司正積極投資於各種未來的技術、產品和服務，並將業務擴展到全國多個地區。下表顯示，Sky Plc近3年(2013年、2014年和2015年)的流動比率、速動比率、財務槓桿率和債務/股權比率幾乎具有相同的趨勢(Williams et al.， 2008)。這一趨勢表明，當期比率下降意味着公司負債增加。該公司已經承擔了更多的債務來經營業務。
The 3 years’ ratio trends for profit have been declined too of the company. This indicates that even being the largest retail company among the retail industry, the company’s financial performance is declining in spite increase in the revenue of the company. Some of the reasons of this decline in financial performance are due to the aggressive expansion of the businesses across the countries which had enormous amount of expenses to setup the stores.
The ratios for Tesco have been changed due to external factors like competition in the industry sector, the accessibility of the products in the store, lack in technology in the stores and experience in buying the products from the stores.
Sky – Sky Plc is doing great in terms of product category in their industry sector in United Kingdom. Based on the calculated financial ratios for Sky Plc, it can be estimated that the company’s revenue has been improved in last 3 years, but on the same time, the operating income and operating margin both have been declined. This is because the company is aggressively investing in various future technologies, products and services with expanding to multiple locations across the country. The below chart indicates that for Sky Plc for last 3 years – 2013, 2014 and 2015, the current ratio, quick ratio, financial leverage ratio and debt/equity ratio have same trend almost (Williams et al., 2008). This trend indicates that the current ratio has been decreased means the liabilities on the company has been increased. The company has taken more debt to run the operations.