Whitbread’s Group PLC Financial Performance and its Ability to Create and Capture Value

Review the balance sheet and accounts data provided in the ‘Materials’, ‘Part 2’. Analyse the financial performance of the company and its ability to create and capture value.
Your answer to this part should be no more than 400 words.
Collect data from Part 2 in the Materials and select the relevant information for your answer (guidance on how to look at financial performance data is given in Activity 3.7). Based on analysis you’ve carried out during Week 3 and the Day School, you may wish to: look at how revenues and profits have changed through the years, consider the information provided by performance ratios such as ROE, ROCE, ROS and AUR and finally look at the dynamic of the market value of the company.
You should discuss the extent to which the company creates and captures value. Build your argument by offering an interpretation of the different measures of financial performance (this encourages you to avoid just listing numbers; you may refer to: (a) Sections 4 to 6 of Week 3 for interpreting such performance measures, (b) Section 6 for an example of performance analysis).
Unfortunately I can provide mp4 where step by step a speaker is analyzing the performance of one company, so I just included the transcript.
All in all, the most important is to look at the profits and sales for the last 10 years esp the last 5 years
(turnover, profit P/L) and than short-term performance : ROCE, AUR, ROE and ROS.
Please see that there were two major historical events which might have affected the performance, which is selling Costa to Coca Cola in 2016 and then 2019 Covid.