Technischer Bericht aus dem Jahr 2011 im Fachbereich BWL - Investition und Finanzierung, Note: Distinction, University of Lincoln, Veranstaltung: Masters of Business Administration, Sprache: Deutsch, Abstract: Wm Morrison Supermarkets PLC, “which is known as Morrison”, is one of the "Big Four" grocery retailer supermarket chains in the UK and it is included in the FTSE-100. It offers a range of goods consisting of both branded and own label products. It offers 18,000 product lines in a typical store, 32% of which are its own-brand labels. This company’s head quarter is situated in the Bradford, the UK. It employs about 124,530 people, of which 73,596 employees are employed as part-time employees (Datamonitor, 2010). This essay will explain the differences of the financial performances of Wm Morrison Supermarkets PLC and Tesco PLC. Various aspects of Wm Morrison Supermarkets PLC and Tesco PLC of 2009 and 2010 financial reports are used for the analysis of the financial performances. In the first part of this essay, the various kinds of ratios and formula of different ratios will be discussed. Later, the Ratio calculation of the two companies (Wm Morrison Supermarkets PLC and Tesco PLC) for two years (2010 and 2009) will be shown in this part. In the second part of this essay, financial performance and position of Wm Morrison Supermarkets PLC will be discussed using trend analysis and cross sectional analysis. Then, the forecasted income statement, balance sheet, and cash flow statement will be presented in the third part by using trend analysis and information from the published accounts and press. Finally, the limitation of ratios, problems of using financial reports, and impact of the recent recession will be critically discussed in the fourth part of this essay.