Bonne Santé (BS) is a french company operating in the business of health supplements.
BS designs, produces, and distributes several types of health supplements.
The associates want to invest in sales to set their company back on a path of growth.

The students are expected to prepare the company's financial report that will be communicated to potential investors.
This report must include financial statements and carry a relevant and faithful representation of BS's situation.
Since the potential investors may not all be french, this case uses the IFRS presentation.