A brief introduction on each company including how they are placed within the industry

 An executive summery  A brief introduction on each company including how they are placed within the industry.  An initial analysis of trends in the items contained in the profit and loss statements, balance sheets and statements of cash flows; appropriate relevant ratios measuring Profitability (Return on Assets and Net Profit Margin), Liquidity (Current Ratio and Quick Ratio), Capital structure (Debt to Equity Ratio and Equity Ratio) and Market performance (Earnings per share and Dividend per share).  A highlighting of the most important changes within these ratios and an identification of the reasons for these changes. A comparison of the quantitative analysis for the two companies on Profitability, Asset efficiency, Liquidity, Capital structure an identification of the reasons for any differences.  Conclusions - You should include a conclusion in which you comment on the strengths and weaknesses of your overall analysis encompassing what your analysis has accomplished and what are its limitations.  Recommendation. Taking into account the quantitative analysis, you are required to make a recommendation which will fall into one of the following three categories: 1. Invest in the company 2. Invest in the competitor 3. Invest in neither