"he Case of the Unidentified Industries - 2018 Exhibit 1 presents the balance sheets (in percentage form) and other selected financial data for 14 ms drawn from 14 different industries. While there are clear differences in the financial structures of fferent firms within a single industry, the firms selected have figures that are broadly typical of those the industry Try to match the 14 firms operating in the 14 industries named below with the 14 sets of financial ata presented in Exhibit 1. Use any approach you find helpful. 1. Aircraft manufacturer 2. Airline 3. Bookstore chain 4. Commercial bank 5. Computer software developer 6. Department store chain 7. Electric and gas utility 8. IT hardware and storage provider 9. Online retailer 10. Parcel delivery service 11. Pharmaceutical company 12. Retail grocery chain 13. Software as a service provider for customer relationship management 14. Social networking service Why does each of the industries have the patterns of assets use revealed in Exhibit 1? The sources financing? The profitability? The inventory turnover? The accounts receivable collection period? 219-046-2- H 1 J x L M N 11 11 48 15 3 0 2 59 4 4 18 22 19 13 9 2 7 4 66 100 4 9 57 Exhibiti Balance Sheet Percentages and Selected Financial Data for Unidentified Industries Line A B C D E F G Balance Sheet Percentages 1. Cash and Marketable Securities 12 31 1 52 1 15 2 Accounts Receivable 5 16 10 5 10 4 2 3. Inventories 4 0 14 1 1 55 25 Other Current Assets 3 3 0 3 3 4 2 5 Property. Plant, and Equipment 8 54 35 64 11 15 49 6. Other Assets 68 21 10 26 23 23 8 Total Assets 100 100 100 100 100 100 100 Notes Payable 6 3 0 3 2 0 1 Accounts Payable 3 6 30 3 3 26 17 10. Accrued Items 1 10 16 2 2 15 7 11. Other Current Liabilities 0 6 2 15 18 15 12 Long-term Debt 20 29 28 28 9 33 13 Other Liabilities 21 15 15 35 18 G Total Liabilities 58 63 77 72 6B 76 88 15. Retained Earrings + Accumulated Loss 44 46 5 10 37 - 12 56 10 Treasury Stock -52 -15 -2 -32 -64 -79 17. Other Equity Accounts 50 6 21 28 100 35 18. Total Equity 37 23 28 32 24 12 19. Total Liabilities and Equity 100 100 100 100 100 100 100 4 61 0 24 1 10 100 75 0 0 4 7 4 7 0 1 16 26 100 0 NM 3 1 0 100 3 1 12 6 15 6 10 35 14 B7 document is aathored for use only by u-Wan Yu in MSA 220 Ent Fin Ped KINDRO Maght by MARINILKA KIMBRO, Sean University from Dec 2020 10 # # 100 10 16 3 10 32 1 13 17 30 11 28 100 100 5 NM 6 37 4 56 11 21 19 65 38 -5 2 35 81 44 -39 35 -47 13 12 42 -2 48 88 100 -1 21 13 100 3 11 100 19 46 100 100 0.8 0.6 219 Selected Financial Data 20 Current Assets/Current Llabilities 21. Cash, MS. AR/Current Liabilities 22 Inventory Turnover (X) 23 Receivables Collection Period (days) 24 Total Debt Total Assets 25. Payables Period (days) 26. Revenue/Total Assets 27 Net Profit Revenue 28 Net Profit/Total Assets 29. Total Assets/Equity 30. Net Profit Equity 31 EBIT/Interest Expense 32 EBITDA Revenue 0.9 1.5 57 0.25 151 0.31 23% 7% 2.4 17% 9.7 36% 1.2 NA 47 0.32 41 1.25 7% 9% 2.7 24% 8.7 12% 1.0 0.6 7.7 22 0.00 105 1.63 2% 1.1 0.6 8.5 60 0.30 92 0.29 11% 3% 3.6 12% 28 24% 2.9 2.7 14.4 BB 0.29 82 0.43 33% 1.1 0.1 27 6 0.00 66 2.09 -3% -7% 4.2 -30% 2.2 3% 1.1 0.4 4.9 3 0.34 62 1.91 3% 5% 3.3 45% 6.8 10% 0.42 114 0.64 -5% 1.1 0.8 NA 4678 0.82 0.05 29% 196 9.3 13% 3.5 36% 12.9 12.6 NA 52 0.00 25 0.48 39% 19% 1.1 21% NA 57% 0.8 1.2 0.7 04 NIA 1,5 16 41 0.24 0.12 13 65 0.74 1.01 13% 9% 10% 2.9 224.1 28% 1990% 122 28.6 21% 13% 0.8 02 14.6 5 0.42 22 3.30 2% 5% 5.4 28% 3.5 4% 0.9 0.8 NA 136 0.08 10 0.50 1% 1% 2.2 1% 27 10% 3% 946 8.0 4.3 12% 8.6 303 3.1 44% 128 41% 0% Source Compiled from company annual reports Note N/A Not applicable NM Not meaningful rege amount Colums may add to 100 to rounding
