The primary aim of the Parmalat is to create a great value for the shareholders and adhering to ethical principles which may be related to the shareholders while adhering to some of the principles which may be related to the business conduct. In addition to this, the shareholders’ value created by the company is to perform a useful social function. The cash per share value of the company is found to be 0.32 times. In addition to this, the book per share value of the company has been found to be around 1.71 times. Further, the earnings per share of the company has been analysed and found to be around 0.08 times. If the earnings per share is analysed on the yearly basis, the earnings per share had been found to be around 0.11 EUR with the sale of shares to be around 1,773, for the year 2007 the earnings per share was found to be around 0.38 EUR while the earnings per share had been found to be around 1,772, the earnings per share in the year, 2008 had been found to be around 0.38 EUR while the number of shares sold had been around 1786 million.
In the year, 2009 the earnings per share for the company were found to be around 0.29 EUR while the overall shares sold were 1813 million. In the year, 2010, the earnings per share were found to be 0.16 EUR. The number of shares had been found to be around 1764 million. In the year, 2011, the number of shares which were sold was around 1773, with the total value of shareholders was found to be around 0.10. This further decreased in the year 2012 with the earnings per share were as low as 0.05 (Melis,2005). In the year, 2015, the earnings per share had been found to be 0.08 with the total shares sold to be around 1853 million. Because of the decrease in the share value, it can be analysed that the company’s value is decreasing. The earnings per share for Nestle is found to be around 75.25 CHF. In addition to this, Book value per share has been found to be around 18.82. Also the tangible book value per share is found to be 1.37. The earnings per share of the Nestle has been found to be around 67.94.