In a business organisation, presentation of financial information is necessary that helps in knowing operational stability of a business. Managers present in an organisation need to use accounting information in terms of comparing present performance of the business with past. In the study, determination is made regarding contrast related to absorption costing with Marginal Costing.

Profitability Performance Evaluation: The company Restaurant Group Plc was founded by Matthew Brown in 1987 by Chatteris as City Centre Restaurants plc (trgplc.com, 2022). The company came up with an aim of owning as well as managing the chain of Garfunkel's Restaurant. It has its headquarters in London, England, UK

Analysis: From the above-provided profit statements, it can be appropriately identified that considering a transfer pricing arrangement worth £ 250 per unit leads to enhancement in the profitable structure of an individual Division both A and B including the company as a whole.

Among the various existing investment techniques, the two commonly utilised appraisal methods considered by the business to ensure investment association decision-making by the business organisation include the net present value (NPV) and payback period (PP).

Financial management helps an organisation to manage the economical condition of a company in a competent way. This particular assignment will calculate the ratios of James Halted PLC that will help to understand the financial condition of this company. In addition to this, the study will also analyse the performance of James Halted by overviewing the overall financial performance of this company.