unilever report

1. Financial Analysis of Unilever PLC
Student Name & ID
MBA7060 – Financial Management
and Decision Making
Tutor’s Name
17 August 2025

2. Agenda
• Company Overview
• Purpose of Financial Analysis
• Financial Ratio Analysis
• Market Performance Indicators
• Relevance of Annual Reports
• Strategic and Risk Management Insights
• Conclusion & Q&A

3. Company Background & Structure
(1/2)
• Headquartered in London, UK
• Products: Dove, Lipton, Magnum, Surf, etc.
• Revenue 2023: €59.6 billion (Unilever PLC,
2023)
• Presence in 190+ countries (Cheng, 2021)

4. Company Background & Structure
(2/2)
• Employees: ~126,000 (Market Research
Future, 2025)
• CEO: Hein Schumacher; CFO: Fernando
Fernandez
• Listed on FTSE100 (London Stock Exchange,
2025)

5. Purpose and Role of Financial
Analysis
• Supports investment decisions (Robinson et
al., 2020)
• Assesses company performance and value
(Wild et al., 2021)
• Evaluates profitability and competitiveness
(Fridson & Alvarez, 2022)
• Definition by Wikipedia (2025)

6. Financial Analysis Methodology
(1/2)
• Data from 2022–2023 Annual Reports
(Unilever PLC, 2023)
• Comparison with industry peers like Reckitt
• Benchmarked using key financial ratios

7. Financial Analysis Methodology
(2/2)
• Frameworks from Atrill & McLaney (2022)
• Use of academic standards for ratio
interpretation
• Critical for evaluating trends and risks

8. Profitability Ratios (1/3)
• Gross Profit Margin
• Operating Profit Margin
• Net Profit Margin

9. Profitability Ratios (2/3)
• Analysis based on Unilever performance (De
Silva, 2022)
• Compared to competitors (Shaikh et al., 2022)

10. Profitability Ratios (3/3)
• Used to evaluate efficiency and cost control
• Supports investment value assessment

11. Liquidity Ratios (1/2)
• Current Ratio: assesses short-term obligations
• Quick Ratio: excludes inventory for
conservative view

12. Liquidity Ratios (2/2)
• Interpretation with industry average (Market
Research Future, 2025)
• Evaluation framework (Fridson & Alvarez,
2022)

13. Efficiency Ratios (1/2)
• Inventory Turnover
• Receivables Days
• Payables Days

14. Efficiency Ratios (2/2)
• Interpretations using Deo (2021)
• Supply chain management insight (Wild et al.,
2021)

15. Market Ratios (1/2)
• EPS, P/E Ratio, Dividend Yield
• Dividend Payout Ratio

16. Market Ratios (2/2)
• Investor return focus (Shaikh et al., 2022)
• Valuation trends (London Stock Exchange,
2025; Reuters, 2025)

17. Relevance of Annual Reports
• Used by investors, regulators, employees
(Robinson et al., 2020)
• Audited and formal – strategic insights
(Fridson & Alvarez, 2022)
• Limitation: historic and sometimes biased

18. Strategic Management Info
• Unilever Compass Strategy (Unilever PLC,
2023)
• Sustainability and digital initiatives

19. Handling Market/Economic
Challenges
• Inflation, Brexit, FX volatility (Cheng, 2021)
• Hedging and diversification (Market Research
Future, 2025)

20. Risk Management and Uncertainty
• Cybersecurity, ESG, commodity prices
• Mitigation strategies from annual report
(Unilever PLC, 2023)

21. Conclusion
• Unilever shows strong financial health
• Attractive investment potential (De Silva,
2022)
• Manages strategic and operational risks
effectively

22. References
• All 12 references cited in Harvard style
(separate full list to be appended)

23. Appendix
• Income statement and balance sheet excerpts
for calculations

24. Declaration
• No Generative AI was used in the completion
of this work
• Only grammar or spell check tools were
applied