BusinessCom 2.

0/Winter09/COMPANY FINANCIAL MATRIX

COMPANY: ARCELORMITTAL
INCOME STATEMENT 2008 2007 2006
Revenue ($mil.) 124,936.0 105,216.0 58,870.0
Gross Profit ($mil.) 18,826.0 20,263.0 10,459.0
Operating Income ($mil.) 14,053.0 - 8,319.0
Total Net Income ($mil.) 10,439.0 11,850.0 6,086.0
EPS 6.78 7.40 5.28
STRENGTHS:
Revenue : 112% increase in 2008
Gross Profit : 79% increase in 2008
Operating Income : 68% increase in 2008
Total Net Income : 71% increase in 2008
EPS : 28% increase in 2008

WEAKNESSES
We can’t find a weaknesses from Arcelor-Mittal. They recorded a surplus on all
income statement category.

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 14,652.0 16,532.0 7,122.0
Net Investing Cash Flow ($mil.) (12,428.0) (11,909.0) (8,576.0)
Net Financing Cash Flow ($mil.) (2132.0) (3417.0) 5445.0
STRENGTHS:
Net Operating Cash Flow : 105% increase in 2008

WEAKNESSES
Net Investing Cash Flow : 44% decrease in 2008
Net Financing Cash Flow : 155% decrease in 2008

#Arcelor-Mittal’s total cash flow was decreased almost 445% in 2008. It means
Arcelor-Mittal's cash flow condition is not good.
BusinessCom 2.0/Winter09/COMPANY FINANCIAL MATRIX (Page 2/3)

COMPANY: POSCO
INCOME STATEMENT 2008 2007 2006
Revenue ($mil 32,976.7 33,757.1 27,496.2
Gross Profit ($mil.) 7,252.4 7,161.0 6,326.1
Operating Income ($mil.) 5,087.9 5,488.3 4,753.8
Total Net Income ($mil.) 3,436.6 3,928.1 3,526.3
EPS 11.46 12.51 11.20
STRENGTHS:
Revenue : 19.9% increase in 2008
Gross Profit : 14.6% increase in 2008
Operating Income : 7% increase in 2008
EPS : 2.3% increase in 2008

WEAKNESSES
Total Net Income : 2.6% decrease in 2008

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 2,912.7 5,930.9 4,149.2
Net Investing Cash Flow ($mil.) (4,584.2) (4,553.6) (3,595.8)
Net Financing Cash Flow ($mil.) 2,462.1 (1,068.9) (241.2)
STRENGTHS:
Net Financing Cash Flow : 1120% increase in 2008

#Posco’s total cash flow was increased almost 153% in 2008. It means Posco’s cash
flow condition is good.

WEAKNESSES
Net Operating Cash Flow : 42% decrease in 2008
Net Investing Cash Flow : 27% decrease in 2008
BusinessCom 2.0/Winter09/COMPANY FINANCIAL MATRIX (page 3/3)

COMPANY: ROYAL DUTCH SHELL

INCOME STATEMENT 2008 2007 2006
Revenue ($mil.) 458,361.0 355,782.0 318,845.0
Gross Profit ($mil.) 62,722.0 59,085.0 55,856.0
Operating Income ($mil.) 52,001.0 51,684.0 45,777.0
Total Net Income ($mil.) 26,476.0 31,926.0 26,311.0
EPS 8.52 9.98 7.90
STRENGTHS:
Revenue : 43.7% increase in 2008
Gross Profit : 12.2% increase in 2008
Operating Income : 13.5% increase in 2008
Total Net Income : 0.6% increase in 2008
EPS : 7.8% increase in 2008

WEAKNESSES
We can’t find a weaknesses from Royal Dutch Shell. They recorded a surplus on all
income statement category.

CASH FLOW STATEMENT 2008 2007 2006

Net Operating Cash Flow ($mil.) 43,918.0 34,461.0 31,696.0
Net Investing Cash Flow ($mil.) (28,915.0) (14,570.0) (20,861.0)
Net Financing Cash Flow ($mil.) (9,394.0) (19,393.0) (13,741.0)
STRENGTHS:
Net Operating Cash Flow : 38.5% increase in 2008

# Royal Dutch Shell’s total cash flow was increased almost 293% in 2008. It means
Royal Dutch Shell’s cash flow condition is very good.

WEAKNESSES
Net Investing Cash Flow : 38.6% decrease in 2008
Net Financing Cash Flow : 46.2% decrease in 2008