1	2	3	4	5	6	7	8	9	10	11	12
BALANCE SHEET
Cash and marketable securities	21.80%	32.70%	15.80%	26492%	151.50%	4.90%	17.90%	43.40%	6.50%	6.00%	53.10%	4.70%
Receivables	48.8	69.6	11.9	1754.2	14.5	12	38.8	20.4	12.2	6.6	17.7	6.9
Inventories	6.9		22.4		0.6	2.1	5.8	12.2	8.5	7.8	0.7	5.9
Property, plant, and equipment, at cost	66.2	23.2	172.5	83.7	21.9	195.3	134.7	62.9	42	34.5	102.7	82.6
Accumulated depreciation	-36.5	-15.2	-126.2	-31.15	-11.1	-127.9	-76	-24.9	-22.8	-17.7	-48.5	-29.3
Property, plant, and equipment, net	29.70%	8.10%	46.30%	52.20%	10.80%	67.40%	58.70%	38.00%	19.20%	16.80%	54.20%	53.30%
Intangibles		46.3	1.18	32.4	13.3	87.5	26.5	32.3	34.1	14.1	18	4.4
Other assets	16.2	17.5	29.5	330.4	18.7	25.9	28.5	12.7	16.1	7.7	16.8	4.9
Total Assets	123.50%	174.10%	127.60%	4819.10%	302.80%	199.70%	176.20%	158.80%	97%	59.00%	160.40%	80.10%
Current liabilities	45.40%	98.80%	30.10%	33458%	46.40%	40.30%	40.60%	25.30%	30.20%	32.20%	36.40%	25.50%
Long-term debt	22.8	25.7	27.7	425.3	105.6	8.8	21.3	6.2	5.8	10.8	49.2	23.4
Other long-term liabilities	10.1	14.2	34.2	706.2	21.8	8017	43.5	15	10.7	3.6	3.4	8.1
Shareholders' equity	45.1	35.6	63.2	241.8	129	69.9	70.8	112.4	50	12.4	71.4	23.2
Total Liabilltles and Shareholders' Equity	123.50%	174.10%	127.60%	4819%	302.80%	199.70%	176%	158%	96.60%	59%	160.40%	80.10%
INCOME STATEMENT
Operating revenues	100.00%	100.00%	100.00%	100.00%	100%	100.00%	.100.0%	100.00%	100.00%	100%	100.00%	100%
Cost of sales (excluding depreclation) or operating expenses	-76.2	-62.4	-80	-20	-17.8	-56.1	-64.5	-28.5	-51.3	-77.9	-68.1	-62.8
Depreciation and amortization	-5.7	-2.5	-5.6	-4	-6.8	-17.8	-5.1	-3.5	-2.4	-21	-5.8	-4.5
Selling and administrative	-5.9	-26.4	-8.2	-5	-24.4	-15.9	-22.7	-20.5	-30.2	-16.3	-14.2	-24.7
Research and development	-3.6				-15.6			-18.5	-1.8
Interest (expense)/lncome	0.5	-1.7	-0.4	-45.5	-3.1	-4	-1.4	0.5	-1	-0.6	-1.11	-1.8
Income taxes	-3.5	-2.2	-2.6	-8.1	-6.9	-2.3	-0.1	-6.9	-38.4	-0.8	-2.4	-2.2
All other items. net	0.9	-0.5	-0.3	-1	-1.3	-0.1	1.1	0.1	7.6	0.1	-3.5	1.6
Net Income	6.50%	4.20%	3.80%	16.20%	24.00%	3.80%	7.30%	22.60%	17.30%	2.30%	4.90%	5.60%
Cash flow from operations/capital expenditures	2.1	6.3	1.9	4.2	7.2	2.3	1.7	4	2.2	1.8	0.6	2.7

Data in the table presents common-size condensed balance sheets and income statements for 12 firms in different industries. These common-size balance sheets and income statements express various items as a percentage of operating revenues (that is, the statement divides all amounts by operating revenues for the year). A dash for a particular financial statement item does not necessarily mean that the amount is zero. It merely indicates that the amount is not sufficiently large for the firm to disclose it. The 12 companies, the country of their headquarters, and a brief description of their activities are as follows.

1. Accor (France): World's largest hotel group, operating hotels under the names of Sofitel, Novotel, Motel 6, and others. Accor has grown in recent years by acquiring established hotel chains. 2. Carrefour (France): Operates grocery supermarkets and hypermarkets in Europe, Latin America, and Asia. 3. Deutsche Telekom (Germany): Europe's largest provider of wired and wireless telecommunication services. The telecommunications industry has experienced increased deregulation in recent years. 4. E. Ong AG (Germany): One of the major public utility companies in Europe and the world's largest privately-owned energy service provider. 5. BNP Paribas (France): A multinational bank and financial services company. Offers insurance and banking services. Operating revenues include insurance premiums received, investment income, and interest revenue on loans. Operating expenses include amounts actually paid or amounts it expects to pay in the future on insurance coverage outstanding during the year. 6. Interpublic Group (U.S.): Creates advertising copy for clients. Interpublic purchases advertising time and space from various media and sells them to clients. Operating revenues represent the commissions or fees earned for creating advertising copy and selling media time and space. Operating expenses include employee compensation. 7. Mark & Spencer (U.K: Operates department stores in England and other retail stores in Europe and the United States. Offers its own credit card for customer's purchases. 8. Nestle (Switzerland): World's largest food processor, offering prepared foods, coffees, milk-based products, and mineral waters. 9. Roche Holding (Switzerland): Creates, manufactures, and distributes a wide variety of prescription drugs. 10. Nippon Steel (Japan): Manufacturer and seller of steel sheets and places and other construction materials. 11. Oracle (U.S.): Offers a comprehensive and fully integrated stack of cloud applications and platform systems. Oracle outsources a major of its manufacturing. 12. Toyota Motor (Japan): Manufactures automobiles and offers financing services to its customers.

Use whatever clues you can to match the companies in table with the companies and industries listed above and explain why?