Exhibit 1 presents balance sheets in percentage form as well as selected ratios computed from fiscal 2009 balance sheets and income statements for 13 companies from the following industries:

x airline

x railroad

x pharmaceutical

x commercial banking

x computer and office equipment production and servicing

x discount general-merchandise retail

x electric utility

x fast food restaurant chain

x wholesale food distribution

x supermarket chain

x Internet retailing

x tax preparation and diversified financial services

x computer software development

Study the balance sheet profiles and the financial ratios listed for each of the 13 companies as presented in Exhibit 1.1 Your assignment is to use your intuition, common sense, and basic understanding of the unique attributes of each industry to match each column in the exhibit with one of the industries listed above. Be prepared to give the reasons for your pairings, citing the data that seem to be consistent with the characteristics of the industry you selected.

		1	2	3	4	5	6	7	8	9	10	11	12	13
Year end		1.30.10	5.31.09	12.31.09	4.30.09	12.25.09	1.31.10	12.31.09	10.31.09	12.31.09	1.2.10	12.31.09	12.31.09	12.31.09
Assets: Cash		4.7%	26.6%	23.6%	31.8%	4.0%	4.6%	46.1%	11.6%	8.6%	0.1%	18.4%	5.9%	0.8%
Accts. Receivable		3.9%	9.3%	3.9%	9.6%	3.7%	2.4%	7.2%	16.7%	5.9%	25.1%	64.4%	3.5%	3.9%
Inventory		21.2%	0.0%	2.0%	0.0%	0.8%	19.4%	15.7%	5.3%	7.2%	28.6%	0.0%	0.4%	1.0%
Other CA		2.4%	3.2%	4.7%	6.6%	1.0%	1.8%	2.0%	12.1%	3.7%	2.1%	3.0%	1.5%	3.9%
Total Current Assets		32.3%	39.2%	34.2%	48.0%	9.5%	28.3%	70.9%	45.8%	25.4%	55.8%	85.8%	11.3%	9.6%
Net PP&E		60.3%	4.1%	58.1%	6.9%	85.9%	59.9%	9.3%	9.8%	16.3%	21.5%	2.6%	71.2%	66.3%
Goodwill		5.0%	39.7%	0.0%	15.9%	0.0%	9.4%	8.9%	28.8%	10.6%	16.7%	2.1%	8.0%	1.2%
Other		2.4%	17.0%	7.7%	29.3%	4.6%	2.3%	10.8%	15.6%	47.7%	6.1%	9.5%	9.4%	22.9%
Total Assets		100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
Liabilities: Accts. Pay.		16.8%	0.6%	7.2%	13.2%	3.6%	17.8%	40.6%	12.9%	2.0%	24.1%	74.4%	2.1%	0.8%
ST Debt		2.5%	2.1%	7.6%	0.6%	0.4%	2.6%	0.0%	1.6%	1.4%	0.4%	1.4%	0.1%	2.2%
Other		14.1%	16.6%	19.5%	30.9%	2.9%	12.1%	12.7%	22.9%	10.6%	6.4%	0.7%	7.7%	5.7%
Total Current Liabilities		33.4%	19.3%	34.3%	44.7%	6.9%	32.5%	53.3%	37.5%	14.1%	30.9%	76.4%	9.9%	8.7%
LT Debt		32.4%	19.5%	41.4%	20.7%	29.2%	21.3%	0.8%	12.2%	14.3%	27.9%	9.3%	34.9%	29.1%
Other		13.0%	8.3%	19.6%	8.4%	31.1%	3.4%	7.8%	15.1%	16.7%	6.1%	2.4%	8.7%	31.3%
Total Liabilities		78.8%	47.1%	95.4%	73.8%	67.2%	57.3%	61.9%	64.7%	45.1%	64.9%	88.1%	53.6%	69.1%
Equity: Minority Interest		0.3%	0.0%	0.0%	0.0%	0.1%	1.3%	0.0%	0.0%	2.2%	0.0%	0.0%	0.0%	0.0%
Net Contributed Capital		-8.3%	27.4%	17.3%	-23.4%	1.7%	2.4%	37.2%	12.0%	18.2%	10.0%	6.1%	-59.5%	10.6%
Retained Earnings + OCI		29.2%	25.5%	-12.7%	49.6%	31.0%	39.0%	0.8%	23.2%	34.5%	25.1%	5.8%	105.9%	20.3%
Total Equity		21.2%	52.9%	4.6%	26.2%	32.8%	42.7%	38.1%	35.3%	54.9%	35.1%	11.9%	46.4%	30.9%
Total Liab. & Equity		100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
ROS		0.1%	24.1%	-2.2%	11.9%	12.7%	3.5%	3.7%	6.7%	47.0%	0.1%	15.8%	20.0%	6.7%
Asset Turnover		3.32	0.49	0.98	0.76	0.33	2.39	1.77	1.00	0.24	5.22	0.04	0.75	0.38
ROA		0.3%	11.8%	-2.2%	9.0%	4.3%	8.4%	6.5%	6.7%	11.5%	0.3%	0.7%	15.1%	2.6%
Financial Leverage		4.71	1.89	21.66	3.81	3.05	2.34	2.63	2.83	1.82	2.85	8.40	2.15	3.24
ROE		1.4%	22.3%	-47.8%	34.5%	13.0%	19.7%	17.2%	18.9%	21.0%	0.8%	5.5%	32.4%	8.3%
Current ratio		0.97	2.03	1.00	1.07	1.38	0.87	1.33	1.22	1.80	1.81	1.12	1.14	1.10
Receivables collection		4	70	14	46	40	4	15	61	88	18	5710	17	37
Inventory Turnover		12.0	N/A	N/A	N/A	8.4	9.2	8.7	9.2	1.1	16.8	N/A	86.3	13.5
Gross margin		23.2%	94.2%	N/A	33.2%	N/A	25.4%	22.6%	23.7%	67.1%	8.0%	N/A	40.8%	63.4%
Dividend payout		340.0%	4.5%	0.0%	41.0%	29.9%	29.4%	0.0%	10.0%	27.0%	332.6%	33.5%	49.1%	69.2%
Revenue growth		0.8%	3.7%	-17.4%	-0.1%	-19.7%	0.9%	27.9%	-3.2%	15.0%	12.5%	-16.8%	-3.3%	-4.1%
R & D ratio		N/A	11.90%	N/A	N/A	N/A	N/A	5.06%	2.46%	21.31%	N/A	N/A	N/A	N/A