Ratio analysis 1: profitability, ef ficiency, and performance
. Maria plays tennis. On the first day of a tournament she plays a match of 24 games made up of 144 individual points. On the second day of the tournament, she plays a match of just 14 games made up of 98 individual points.
Maria's match on the second day of the tournament involved on average a lower number of points per game than her match on the first day.

. On Monday, Bunns the Bakers' central bakery produces 14,750 cream buns at a total cost of £4,425. On Tuesday, the central bakery produces 18,250 cream buns at a total cost of £5,110.
The cream buns produced on Tuesday cost less on average to produce than those produced on Monday.

. Jon's Stores produce the following financial results for the three financial years ended 31 December 2019, 2020 and 2021:



Based on the above figures, it is clear that Jon's Stores are becoming less profitable in the three years to 31 December 2021.