Analyze the evolution of the working capital and capital employed

Calculation should be clear and formulas showing on excell for verification; analysis should be well though and smart: Based on information available in the balance sheet and the income statement, you are requested to: • Analyse the evolution of the working capital and capital employed •Build the cash-flow statement •Analyse the operating performance (ROCE) •Assess the financial leverage and the Return On Equity •Assess solvency and liquidity •And eventually provide a brief summary with your comments on the financial situation and performance of the company completed with few recommendations