Practice

Financial Analysis: Interpret warning signs

Ratios are useless if you can't read them. This case teaches you to spot red flags.

Corporate FinanceIntermediateQCM
You are analyzing **RetailCo**, a listed retail chain. Here is the 3-year evolution: | | 2023 | 2024 | 2025 | |---|---|---|---| | Revenue | €800M | €850M | €920M | | Gross margin | 42% | 38% | 34% | | EBITDA | €80M | €68M | €55M | | WCR (days revenue) | 45d | 62d | 85d | | Net debt/EBITDA | 1.5x | 2.8x | 4.2x | Management states: "*Our 15% growth proves business strength.*"
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Management is right: revenue growth is a positive signal.

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