Overall sales figure where the returns on the shareholders’ stake in Mamp.S business will be later derived, as well as the company’s sustainability of operations over the long run. Figure 2 highlights the changes in the different sales figures (Mamp.S 2004-2008). By looking at the growth of sales using the previous year as a benchmark, the increase or decrease in the company’s efforts to generate more sales can be later probed more deeply. that is, whether this increase or decrease in the growth can be attributable to management’s practices or external factors. Figure 3 shows the different areas of Mamp.S, which include: UK general merchandise business. UK food business. International general merchandise business. and the International food business. The company’s overall increase in sales will be determined by the increase in the different business areas of the company, thus it is helpful to learn the contribution of the different areas by looking at the company’s sales breakdown. People. As the change in management results in a more experienced senior management and executive committee, the development of management capability gives the Mamp.S an opportunity to develop its skills. Since these people are new, although experienced, the whole management capability of the company is not yet fully developed. Thus, this is a weakness to the company. Resources. By dividing the total liabilities figure by the Mamp.S total assets figure (Mamp.S 2008, 96), the debt ratio of 86.9% is derived. With this very high debt ratio, there is a possibility that the company will have less access to debt as its credit rating changes as more debt makes it riskier to the eyes of investors.