Accounting Streams Unit 16 case: Beyond the numbers (2025)

Beyond the numbers is a teaching case to complement Unit 16 of the Accounting Streams Principles of Accounting textbook. The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries. The case offers an opportunity for students to consolidate and practice their ratio analysis skills by working with common-size financial statements and ratios of five UK-listed companies across a variety of industries. Students are asked to match the data to the industry and justify their decisions. The exercise helps students relate financial results with industry operating characteristics. The discussion then turns to the limitations of financial analysis and the International Accounts Standards Board’s aspirations of financial accounting providing decision-useful information. The case draws on the most recent financial statements of each company as of August 2025. For the accompanying Instructors Manual, contact the Accounting Streams team or the author.