BusinessCom 2.

0/Winter09/COMPANY FINANCIAL MATRIX

COMPANY: Luxottica Group S.p.A.

INCOME STATEMENT 2008 2007 2006
Revenue ($mil.) 7,331.7 7,309.5 6,169.3
Gross Profit ($mil.) 4,872.2 4,990.4 4,287.9
Operating Income ($mil.) 1,022.1 1,280.8 987.9
Total Net Income ($mil.) 535.2 724.5 559.8
EPS 1.17 1.57 1.23
STRENGTHS:
From the chart, we can see clearly that revenue increased . So it
indicated that Luxottica Group S.p.A. maked money . It is the good
news to the company .It is strength.

WEAKNESSES
From the chart, we can see clearly that revenue increased and gross
profit decreased. So it indicated that cost of sales increaseed.
Furthermore, operating income, total net income and EPS decreased.
These were weaknesses.

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 816.0 504.5 795.9
Net Investing Cash Flow ($mil.) 454.7 2,649.5 347.9
Net Financing Cash Flow ($mil.) 361.1 2,100.7 461.7
STRENGTHS:
From the chart, we can see clearly that net operating cash flow
increased. The positive cash flow stems from cash earned from
operations, which is a good news for investor. There is enough money
to buy new inventory. It is strength.

WEAKNESSES
From the chart, we can see clearly that net investing cash flow and net
financing cash flow decreased. Cash from financing can affect the
company expansion and cash liquidity.
BusinessCom 2.0/Winter09/COMPANY FINANCIAL MATRIX (Page 2/3)

COMPANY: Motorola, Inc.

INCOME STATEMENT 2008 2007 2006
Revenue ($mil.) 30,146.0 36,622.0 42,879.0
Gross Profit ($mil.) 8,395.0 9,952.0 12,727.0
Operating Income ($mil.) (2,413.0) (25.0) 4,945.0
Total Net Income ($mil.) (4,244.0) (49.0) 3,661.0
EPS (1.87) (0.02) 1.46
STRENGTHS:
From the income statement, we can see that the revenue and gross profit are
both declined. The revenue declined by 17.68%, but the gross profit only
declined by 15.65%. we can see cost down. It’s a good news for investor.

WEAKNESSES
From the income statement, we can see that the revenue, gross profit,
operating income, total net income and EPS are all declined. It’s a bad news
for investor.

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 242.0 785.0 3,499.0
Net Investing Cash Flow ($mil.) 794.0 2,379.0 (1,048.0)
Net Financing Cash Flow ($mil.) (645.0) (3,301.0) (3,161.0)
STRENGTHS:
From the cash flow statement, we can see that net Financing Cash Flow
increased. It’s a good news for investor.

WEAKNESSES
From the cash flow statement, we can see that net Operating Cash Flow and
net Investing Cash Flow declined. It’s not a good news for investor.
BusinessCom 2.0/Winter09/COMPANY FINANCIAL MATRIX

COMPANY: IBM
INCOME STATEMENT 2008 2007 2006
Revenue ($mil.) 103,630.0 98,786.0 91,424.0
Gross Profit ($mil.) 45,661.0 41,729.0 38,295.0
Operating Income ($mil.) 17,388.0 15,100.0 13,595.0
Total Net Income ($mil.) 12,334.0 10,418.0 9,492.0
EPS 8.93 7.18 6.11
STRENGTHS:
Company is profitable, Revenue, Gross profit, operating income, Total net
income and EPS are all on the rise.

WEAKNESSES
There is no weaknesses.

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 18,812.0 16,089.0 15,007.0
Net Investing Cash Flow ($mil.) (9,285.0) (4,675.0) (11,549.0)
Net Investing Cash Flow ($mil.) (11,834.0) (4,740.0) (8,204.0)
STRENGTHS:
Enterprise Product at the mature, Holding a steady trend.

WEAKNESSES:
Without development potential, lower profits .