Part I – Analysis
Nestle is a Swiss company created in 1866. It is the first global food group. Net sales per family of products as follows:

• Dairy products and cereals (29.3%) milk powder (Nido brands, and Ninho Guigoz) sweetened condensed milk (Nestle), yoghurts and creams desserts (Sveltesse), ice (Haagen Dazs and Dreyer's), cereals (Fitness, Cookie Crisp) and energy (PowerBar)
• Beverages (28.2%): Soluble coffee (Nescafe brand), coffee capsules (Nespresso) bottled water (Vittel, Perrier, Contrex, etc..) chocolate drinks (Nesquik, Milo), drinks tea (Nestea), etc.. ; 

• Ready meals and seasoning products (17.1%) frozen entrees and refrigerated (Trade Lean Cuisine, Hot Pockets and Stouffer's), soup (Maggi), sauces (Buitoni), etc.. ; 

• Pet food (12.9%): Purina, Friskies, Felix, etc. ;
• Chocolates, biscuits and confectionery (11.7%): Kit Kat, Smarties, Crunch, etc.. ;
• 
Pharmaceuticals (0.8%) dermatology products (medicines, including treatments for acne, fungal infections, scalp, Galderma) and nutritional supplements (Innéov Laboratories). 
In late 2009, the group has 449 production sites worldwide.
We will focus our analysis on the Indian market. Nestlé India is a subsidiary of Nestlé S.A. of Switzerland. With seven factories and a large number of co-packers, Nestlé India is a Company that provides consumers in India with products of global standards and is committed to long-term sustainable growth and shareholder satisfaction.
• Calculations
Return on assets (ROA) = (Net Income/Total assets)
Return on Equity (ROE) = (Net Income after tax/Shareholder Equity) OR (Net Income after tax/Total Assets – Total liabilities)
Equity Ratio (ER) = (Owners’ Equity/Total assets)
Interest Coverage Ratio (ICR) or Times interest earned (TIE) = (EBIT or EBITDA/Interest charges)
Quick Ratio (QR) = [(Cash + Accounts receivable)/Current liabilities]
Profit Margin (PM, or Net Profit Margin) = [(Net Profit before taxes)/Revenue] x 100
Asset Turnover (AT) =