Spanish translation of UVA-C-2247. In this case students must ascertain what financial ratios they recommend the company focus on and they must also decide how best to communicate, explain, and bring to life those metrics so that the company's cadre of non-financial middle managers can most easily understand the significance of, and internalize the insights from, those ratios. Embedded in this task, students must: (1) understand the nature of the company insights afforded by each of the potential financial metrics presented; (2) make a judgment as to which subset of financial metrics is (a) most applicable to a group of non- financial middle managers and (b) most representative of bankers' and shareholders' interests; and (3) develop a plan for communicating to a group of non-financial, middle managers the subset of financial metrics they have selected.