In business, the bottom line is the numbers. Whether it's a major global corporation or a sole trader based at home the health of a business comes down to whether the figures stack up or not. But business analysis is not just about that one figure in the bottom right hand corner of the spreadsheet often it's about ratios the relationship between two or more of those all-important numbers. This film looks at ratio analysis in business. Featuring a presenter, together with Barry Morse from the Cardiff Business School, it explores the key areas of liquidity, profitability, efficiency, gearing and investor ratios and how different metrics can be used to make a range of meaningful and wide-ranging analyses about the state of any business.