Corporate Reporting and Decision-Making

This report analyzes the performance and position of Nichols plc and Fever-Tree plc to assess Nichols' viability as a takeover target. Using the CORE framework -Context, Overview, Ratios, Evaluation- a comprehensive examination is completed including a SWOT analysis, key financial ratios, and market context. This case reveals Nichols' strengths in global brand partnerships and geographic diversification but notes weaknesses such as low product differentiation. Despite Fever-Tree's larger scale, key ratios show that Nichols has higher efficiency and profitability, making it an attractive acquisition target. The report concludes with a recommendation for further financial analyses (DCF, comps, precedent transactions) to support a well-informed acquisition decision. Plus, an additional mini-case study is included on GOMBA Trailers, illustrating the practical application of financial metrics such as NPV, IRR, and Payback Period in evaluating project viability.