Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the WJEC A-level Business specification. These slides and hand out are designed to support the delivery of the Unit Three topic of financial ratios with a focus upon the calculation and interpretation of ROCE, Gearing, Current and Acid Test ratios. They explain how to interpret the meaning of each ratio and also consider the usefulness of ratios and the main users of ratio data. The slides contain the Quick Fire Five questions, several practice questions and also a practice extended question (all with suggested solutions).