Practice Paper 1: Just Eat and Advertising Opportunity
练习卷 1：Just Eat 和广告机会

Just Eat, a mobile app for ordering takeaways, is exploring strategies to boost its revenue. The executive team has evaluated several alternatives and narrowed them down to two potential strategies:
Just Eat 是一款用于订购外卖的移动应用程序，它正在探索增加收入的策略。执行团队评估了几种替代方案，并将其缩小为两种潜在策略：

Option 1 – 10% Standing Discount
选项 1 – 10% 常设折扣

In this scenario, Just Eat would offer a continuous 10% discount on all orders placed by each customer, provided they order at least once every seven days. Failing to place an order within this period would reset their eligibility, meaning their next order would not receive the discount. However, subsequent orders placed within a week of the last qualified order would again enjoy the 10% discount.
在这种情况下，Just Eat 将为每位客户的所有订单提供连续 10% 的折扣，前提是他们每 7 天至少订购一次。如果在此期间未能下订单，他们的资格将被重置，这意味着他们的下一个订单将无法享受折扣。然而，自最后一个合格订单一周内下的后续订单将再次享受 10% 的折扣。

Just Eat's existing revenue model involves charging restaurants (its clients) 14% commission on every order. By introducing a 10% discount to customers, Just Eat's net earnings would effectively be 4% of each order. Despite the reduced commission, projections indicate that this option could increase Just Eat's revenue by 70% compared to the previous year.
Just Eat现有的收入模式包括向餐厅（其客户）每份订单收取 14% 的佣金。通过向顾客提供 10% 的折扣，Just Eat 的净利润实际上将达到每份订单的 4%。尽管佣金减少，但预测表明，与上一年相比，这一选择将使 Just Eat 的收入增加 70%。

Option 2 – Netflix Collaboration
选项 2 – Netflix 合作

This alternative involves Just Eat covering the cost of a customer's Netflix subscription, provided they make a minimum of four orders per month. The agreed subscription cost is £7.99 monthly per customer, and Just Eat is willing to extend this offer to up to 10,000,000 customers and include this cost in their Cost of Sales
这种替代方案要求 Just Eat 承担客户的 Netflix 订阅费用，前提是他们每月至少订购四份订单。商定的订阅费用为每位客户每月 7.99 英镑，Just Eat 愿意将此优惠扩展到最多 10,000,000 名客户，并将此费用计入销售成本中.

Preliminary analysis suggests that this approach could triple Just Eat's revenue in comparison to the previous year.
初步分析表明，这种方法可能会使 Just Eat 的收入比前一年增加三倍。

Assume all other figures, other than those referred to above would stay the same.
假设除上述数字外的所有其他数字保持不变。

Task
任务

Perform a financial ratio analysis using the provided data to aid in recommending the most suitable promotional strategy for Just Eat. Support your recommendation with both quantitative data and qualitative reasoning.
使用提供的数据进行财务比率分析，以帮助为 Just Eat 推荐最合适的促销策略。用定量数据和定性推理来支持您的建议。