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explanatory variables as income in their forecasting models. Why are they different from Heinz? We need theory - based methods to forecast revenues for companies

explanatory variables as income in their forecasting models. Why are they different from Heinz?
We need theory-based methods to forecast revenues for companies such as FedEx and Sony because
A. their revenue does not change substantially over time.
B. demand for their products follows a trend line.
C. structural factors affecting their demand change smoothly over time,
D. demand for their products is affected by variables other than results from prior time periods.
E. their revenue is not affected by underlying causal factors.
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