Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Business
Lesson Topic: the impact of other business strategies on ratio results
Learning Objective/s:
  • Describe how different business strategies (marketing, operations, HR, R&D, finance) influence key financial ratios.
  • Analyze the impact of strategic decisions on profitability, liquidity, efficiency, solvency, and market ratios.
  • Calculate and interpret changes in selected ratios using provided data.
  • Evaluate trade‑offs between strategic objectives and ratio outcomes in exam scenarios.
Materials Needed:
  • Projector or interactive whiteboard
  • Slide deck with ratio tables and strategic examples
  • Printed worksheets with worked example and checklist
  • Calculator or spreadsheet software
  • Whiteboard markers
  • Sample case study handout (Company XYZ)
 Introduction:
Begin with a quick poll: Which business decision do you think most directly affects a company’s profit margin? Review previous learning on how ratios translate accounting data into performance indicators. Today’s success criteria: students will link at least three strategic areas to specific ratio changes and correctly compute margin shifts.
Lesson Structure:
  1. Do‑now (5’) – Matching activity linking strategy types to ratio categories.
  2. Mini‑lecture (10’) – Overview of core ratio categories and strategic influences, using slide examples.
  3. Guided analysis (15’) – Work through the Company XYZ pricing case, calculate GPM and NPM, discuss interpretation.
  4. Group activity (15’) – Teams select a different strategy (operations, HR, R&D, finance) and predict its effect on two ratios, recording reasoning on the worksheet.
  5. Check for understanding (5’) – Quick quiz (Kahoot) on formulae and strategic impacts.
  6. Summary & exit ticket (5’) – Students write one key insight and a question they still have.
Conclusion:
Recap how strategic choices ripple through financial ratios and why understanding these links is vital for decision‑making. For the exit ticket, learners note which ratio they find most sensitive to strategy and why. Assign homework to research a real company’s recent strategic shift and predict its ratio impact.