1.1 BACKGROUND TO THE STUDY
Financial analysis involves the assessment of a firm's past, present and anticipated future financial condition. The objective is to identify any weakness in the firm's financial health that could lead to the future problems and to determine any strength that the fine might capitalize upon. The need for financial accounting statement is becoming increasingly indispensable. This is due to the increased complexity of the economy and the massive growth of corporate organization.
1.2 HISTORY OF THE COMPANY
Longman Nigeria was incorporated on the 10'' August, 1961 as a subsidiary of Longman group Ltd. A renowned British Publishing Company founded in 1724. Although, Longman, Green and Company, as this company was then known had since 1947 had a representation in Nigeria, it had operated as a mere trading out post of the U.K. parent company concentrating on the importation and distribution of education books produced primarily for the British school system. A study of the progress of Longman Nigeria Plc. over the past thirty-three years has shown various successful project that have had powerful influence on the direction and development of publishing industry and indeed education in Nigeria. The blue-print of Longman's text development and list building strategies are largely attributable to its crop of pioneer employees.
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