Unit 3_Ratio Analysis_HL

This resource is a structured, SEND-accessible Financial Ratio Analysis activity based on real published financial statements from Samsung Electronics. It is designed for IB Business Management (Unit 3 – Finance and Accounts) and links explicitly to Unit 1 (Types of Business), highlighting the reporting responsibilities of public limited companies.

Students calculate and interpret key profitability, liquidity, and efficiency ratios using adapted extracts from the company’s published final accounts for the three-month periods ended March 31. The activity encourages real-world application of financial theory, analytical writing, and evaluation of business performance across two years.

The resource includes:

Scaffolded ratio calculation tables

Key financial terminology with interchangeable terms (e.g., debtors/trade receivables)

Structured analytical writing prompts

Clear guidance for comparison and judgement

Teacher-ready academic disclaimer

This task moves beyond textbook examples and allows students to apply financial analysis to a real multinational public company, supporting exam preparation and deeper conceptual understanding.

Important Copyright Notice

Selected sections of the published financial statements of Samsung Electronics are included in an adapted format for educational purposes only. These documents remain the intellectual property of Samsung Electronics and were sourced from publicly available reports.

Only relevant sections have been selected and adapted to support this classroom activity. This is not the complete set of financial statements, and accompanying notes and disclosures (such as detailed footnotes) have not been fully included. Therefore, any judgement made from this analysis may not fully reflect the company’s true financial standing.

This resource is intended strictly for academic use.