I won't provide too many details but a visitor wrote to me to the effect that he is about to set a ratio analysis exam for his students but wanted guidance on where to find data for a question. Here is what I told him, bearing in mind that he is not from Europe or the Americas. Hello there! Ratio analysis is an interesting topic to teach but it can be difficult for students to appreciate! Consequently, your exam question needs to be well thought out and prepared. One of the best sources of information for ratio analysis questions is at the FT Annual Reports web site. At this site you can download British or American annual reports and accounts in Adobe Acrobat format and can then print them out and use in your exam. If your computer will let you do it, you might even be able to copy and paste some of the data into, say, Excel or Word; and that might help you too. Be aware though, that British and American reports MIGHT not be exactly what you are looking for as your financial reporting laws are probably different to theirs. You might need to edit the data you find, therefore. In any case, I have used these reports a lot and I am sure you will benefit enormously from doing the same. I hope this is of use to you but let me know if I can provide further help in any way. Best wishes As regular visitors know, I do generate my own profit and loss accounts and balance sheets for analysis purposes and using Excel and random numbers and can easily share these ideas with anyone who's interested. DW