Evaluating Financial Performance and Investment Viability in Corporate Decision-Making

Corporate Reporting, Capital Budgeting, & Financial Strategy

This work examines corporate financial performance and investment decision-making through two applied case analyses: a comparative financial review of two publicly listed beverage manufacturers and a capital budgeting assessment of a proposed manufacturing project. Using structured reporting frameworks, ratio analysis, and discounted cash flow techniques: NPV, IRR, and payback period, it evaluates profitability, risk, liquidity, and long-term value creation. Findings highlight the importance of disciplined financial analysis, realistic assumptions, and integration of strategic context when advising boards on acquisition decisions and capital investments.