1. Evaluating Financial Performance CHAPTER 2 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved.

4. TABLE 2-1 ROEs and Levers of Performance for 10 Diverse Companies, 2007*

9. TABLE 2-1 ROEs and Levers of Performance for 10 Diverse Companies, 2007

16. TABLE 2-1 ROEs and Levers of Performance for 10 Diverse Companies, 2007

23. ROIC Is Not Distorted by Company Financing

26. FIGURE 2-1 Market Value to Book Value of Equity versus Return on Equity for 37 Household Products and Related Companies

27. FIGURE 2-2 Market to Book Value of Equity versus Return on Equity for 87 Large Corporations

29. Figure 2-3 The Levers of Performance Suggest One Road Map for Ratio Analysis

33. TABLE 2-2 Ratio Analysis of Scotts Miracle-Gro Co., 2003-2007, and Industry Averages, 2007

35. TABLE 2-3 Scotts Miracle-Gro Co., Common-Size Financial Statements, 2003 –2007 and Industry Averages for 2007

36. TABLE 2-3 Scotts Miracle-Gro Co., Common-Size Financial Statements, 2003 –2007 and Industry Averages for 2007 ( continued )

38. TABLE 2-4 Selected Ratios for Representative Industries, 2006 (upper-quartile, median and lower-quartile values)

39. TABLE 2-4 Selected Ratios for Representative Industries, 2006 (upper-quartile, median and lower-quartile values) ( continued )

40. TABLE 2-5 Definitions of Principal Ratios Appearing in Chapter

41. TABLE 2-5 Definitions of Principal Ratios Appearing in Chapter ( continued )

44. TABLE 2A-1 Ratio Analysis of Companies in Various Countries and Regions, 2007, Median Values

45. TABLE 2A-1 ( Continued )

46. Figure 2A.1 Average Interest Coverage Ratio, 1996