7.1 Performance metric application. Summarized below is 1998 financial information for seven actual companies in seven different industries. Please identify the companies and match the names to the column numbers below:

Unidentified Companies 1 2 3 4 5 6 7 Percent of sales Cost of goods sold 16.1 78.1 0.0 77.9 68.1 76.4 50.9 Operating expenses 41.9 16.1 81.5 11.4 23.7 9.0 42.2 Percent of assets Cash and cash equivalents 62.3 3.8 3.0 43.2 12.1 1.3 17.9 Accounts receivable 6.5 2.2 0.7 34.8 18.5 3.4 10.2 Inventory 0.0 34.2 0.6 5.5 18.4 1.3 45.5 Current assets 71.1 42.3 5.0 91.7 64.1 6.8 77.2 Net plant, property, and equipment 6.7 47.4 89.2 8.0 18.9 71.3 18.0 Current liabilities 25.6 33.5 15.7 63.2 40.0 12.9 27.7 Interest-bearing debt 0.0 21.2 43.4 0.4 9.8 28.8 27.5 Equity 74.4 42.2 43.2 30.3 50.2 57.9 48.8 DuPont analysis Net margin 29.4% 3.2% 12.6% 7.7% 6.3% 7.7% 7.7%

Total asset turnover 0.683 2.784 0.464 2.888 1.398 1.267 1.106 Return on assets 20.1% 8.9% 5.8% 22.1% 8.7% 9.8% 8.5%

Financial leverage 1.345 2.368 2.316 3.301 1.990 1.726 2.048 Return on equity 27.0% 21.0% 13.5% 73.0% 17.4% 16.9% 17.4%

Other metrics Current ratio 2.77 1.26 0.32 1.45 1.60 0.53 2.78 Accounts receivable days outstanding 34.92 2.93 5.12 44.00 48.33 9.67 33.72 Inventory days outstanding n/a 57.33 n/a 8.85 70.38 4.95 295.07 Company Number Applebee's Wal-Mart Dell Microsoft Royal Caribbean Tiffany's Hewlett-Packard