Unit 3: Finance and accounts

3.5 Profitability and liquidity ratio analysis

Everything in §3.5, taught in four short videos. The first two take the formulas one at a time — profitability, then liquidity — with the worked examples from the Oxford book on the board as they are said. The last two are conversations: how return on capital employed is read, and what a business actually does when a ratio comes back bad. Watch them in order, or jump to the one you need.