Hi,

I'd like to know how to identify industry, what are the financial characteristics of each (12 industries)

Advertising* Airline* Commercial banking ( items fired into the same categories as the non - financial firms ) Computer software development* Department store chain ( with its own in - store credit card ) Electric utility ( producer and distributor ) Liquor ( producer and distributor )* Oil and gas ( upstream explorer and producer ) Pharmaceutical Retail drug Retail grocery Sporting ( organized as a master limited partnership ( MLP ) , hence no corporate taxes )Company* CASH MARKETABLE SECURITIES 1. 90 24. 10 1. BIG RECEIVABLES 1. 76 9.07 1. 1 4 1. 27 22. 70 0. 0.0 0.00 0.0.0 0. 0.0 11. 01 INVENTORIES 16. 5 2 6. 14 5:8. 1.3 2.012 H. 17 RAW MATERIALS 1.39 2. 15 201. 79 1 1. ^0 1.010 1 . 71 WORK IN PROGRESS |1.10 FINISHED GOODS 5. 15 0.00 NOTES RECEIVABLE 11. 03 OTHER CURRENT ASSETS 0.010 11. 170 0 . 91 TOTAL CURRENT ASSETS 5. 65 1. 28 4. 75 0. 49 9. 42 1 . 617 1. 76 1.70 2.45 FROM PLANT & EQUIP! 57. 45 17. HE ACCUMULATED DEY 4.24 120. 77 $2. 13 65, 77 NET PROF & EQUIP* 11. 10 $2.01 14. 5^ 12. 95 INVEST LADY TO SUMS 4. 85 $4. 51 20. 85 OTHER NON - CUR ASSETS 0. 00 G. ` 17. 47 3.17 6. 5 4. 0. 010 101. 75 DEFERRED CHARGES 1. 00 IN'TANGIBLES* 0. 00 DEPOSITS K OTH ASSET 15. ^ 21.71 $1 . 0.0 6. 12 101. 34 21. 93 "TOTAL ASSETS 3.7% 2.017 6. 49 In``` NOTES PAYABLE ACCOUNT'T'S PAYABLE 17, 2 4. 1. 010 CUR LONG TERM DEH'T 2.01.3 17. 1.3 4. 25 2. 5 4 1.17 10. 01 1 IR. $5 11. 39 CUR PORT CAR LEASES ACCRUED EXPENSES 0 . 10 4. 46 1. 15 1.31 0 . ` 11 . 1^ 1.010 INCOME TAXES 1 . 27 1 . 13 T.HO 12. 30 OTHER CURRENT LIAH 1. 21 "TOTAL CURRENT LINK 15. 16 1 1. 10 2 8. 11 15, 17 2.79 (1.010 MORTGAGES 7H. 37 22. 17 1 . 0.0 $2. 41 22. 65 DEFERRED CHARGESINC 1, 00 1 , 110 0. 010 CONVERTIBLE DEBT* $. 21 17. 56 1. 45 2. 54 3. 47 1. 50 LONG TERM DENY 1. 0.0 0. 010 NON - CUR CAY LEASES ` . 31 1.010 1 . 010 13.35 24. 05 OTHER LONG TERM LIAH 0.010 "TOTAL LIABILITIES\ 71. 37 1. 51 5. 14 MINORITY IN T (1. IAH) A9. 77 12. 17 6 1 . 57 PREFERRED STOCK 0.010 1 . 50 1. 0.0 H. HY COMMON STOCK NEY 01. 27 (1. 27 0. 00 10. 10 1. 010 1. 1^ CAPITAL SURPLUS\ 0.02 2. 41 12. 019 2. 14.4 1. 14 RETAINED EARNINGS 1. 70 37. 43 9. 57 "TREASURY STOCK 6. ^ 1.1. 112 1. 31 14. 71 1. 47 27. 501 OTHER LOUTTIES 1. 1.2 14. 14 SHAREHOLDER EQUITY (0. 5 HY 14.42 0. 012 0 . 010 TOT LIAM &X NET WORTH 38. 1.3 20. 41 LULL. LIU LULL.OU LOLLULL LOLLOLExhibit 3 Common - shed Income Statement ( percentage ; averaged over three years! Company* G NET SALES 1 3 4 5 12 COST OF GOODS 100. 00 1010. 00 109.00 1010.00 100.010 100.010 1010.00 1010.00 100.00 1010.00 10 11 70.36 49.14 100. 00 100. 00 GROSS PROFIT 32. 28 0.00 29. 64 $9. 03 14. 48 50. 86 51.13 65.54\ 70.57\ 71. 12 72. 82 53. 65 R& D EXPENDITURES 67. 72 10.0. 00 SELL GEN & ADMIN EXP 0. 00 50.97 85. 52 48. 87 34. 46 29. 43 28. BB 27. 18 46.34 0. 00 0. 00 0. 0.0 1. 93 0.00 34.71 16. 82 0. 00 5. 87 INC BEF DEP & AMORY" 35. 54| 0. 00 0. 00 0. 00 7. 64 $4. 28 27.71 28. 75 22. 05 16. 15 28. 05 23.35 22. 23 3. 10 21.541 15. 98 DEPRECIATION & AMORT 32. 18 15.72 0.00 22. 21 46. 65 0. 010 20. 82 11. 11 7. 19 19. 91 5. 64 22.72 NON - OPERATING ING 0. 00 9.04 1. 82 0. 31 5. 21 0. 00 8.17 2.05 14. 41 0. 00 0. 00 INTEREST EXPENSE 0. 00 0. 51 19. 78 1. 3.4 9. 70 1. 81 (0. 46 ) 0. 13 5. 68 0. 18 4. 25 INCOME BEFORE TAX 0. 65 0. 00 16. 97 1. 70 1. 24 PROV FOR INC TAXES 15. 81 0.010 12.17 3. 23 1. 21 3. 20 0. 00 0. 00 32. 1 8 12.72\ 17. 09 56.34 2. 29 5. 36 5. 78 7. 98 5. 82 26. 97 MINORITY' INTHINGY 3. 26 5. 42 11. 47 5.19 6. 59 0. 0.0 2.05 2. 42 3.76 2.26 INVEST GAINSILOSSES 1. 31 19.72 0. 010 0. 40 0. 69 0.010 0. 0.0 0. 010 0. 25 0. 13 0.00 0. 20 0. 00 0. 00 OTHER INCOME 0. 0.0 0. 00 0. 00 0. 00 0. 010 0. 00 0.00 0. 00 0. 00 0. 00 0. 00 0. 0.0 NET INC BEF EX ITEMS 0. 00 0. 00 0. 19 0. 0.0 0. 00 0. 010 0. 00 0. 010 0. 00 EX ITEMS & DISC OPS 12. 40 9. 99 20.32 (2. 55) 7.073 10. 50 36. 63 2.04 3. 18 3.36 4.012 3.56 1 8. 14^ NET INCOME 0. 00 ( 0. 08 ) 0. 00 9. 85 (0. 13) 0.00 9. 9 9 ( 0. 37) (0. 02 ) 0. 00 0. 54 ( 0. 06 ) 0. 0.0 20. 24 2.03 10. 37 36. 63 L. GZ 3. 16 3. 36 4.50 3. 501 Company LIQUIDITY' RATIOS 10 12 Cash & Marker Sec to Total Assets\ Acid Test Ratio 0.053 0 . 08 4 0. 263 0.101 0.078\ 0. 509 0 . 045 0. 019 0.DOG 0. 030 0. 018\ 0 . 186 0. 630 O. BAY Current Ratio 0. 857 01. 921 0.524 0. 814 (1. 309 1. 317 0. 928 2.054 2.557\ 0. 462 1.537 0. 107 1. 050 1. 010 01.658 2.782 0. 56.3 1. 991 0. 83G 1. 01 1 1. 625 1 . BODY ASSET MANAGEMENT Day's Receivables Day's Inventory $0. 691 50. 271 2, 258. 31.3 311. 543 7. 496 42.696 24. 201 194. 066 3. 654 50. 651 9. 810 45. 595 Asset Turnover* 37. 712 189. 468 2, 655. 291 0. 198\ 1 . 20 0 NM 9.923 NM 14.403 73.070 41. 199 13. 602 67. 493 59. 0159 0. 065 0. 565 0. 856\ 0. 545 0.296 1 . 0194 2.030 0. 708 3. 043 0. 925 FINANCIAL LEVERAGE Long - term Debt to "Toul Assets* 0. 535 Long-term Debt to Stack . Equity 0. 089 0. 138 0. 126 0. 133 0. 000\ 0 .395 0. 304 0. 437 0. 435 0. 072 0.093 Coverage Ratio 3. 643 0. 162 1. 931 0.0.00 2. 251 1. 510 1 . 656 0. 122 0. 24 4 1. 855 26. 270 0. 657 0. 263 1. 031 NM 8. 618 14.791 NM 1 . 180 2. 671\ 5. 8 83\ 3. 8.85 2. 175. 621\ PROFITABILITY Gross Margin Ratio 0. 296 Return on Sales 0. 505 0. 677 0. 099 1.000 0.510 0. 855 0. 480 0. 345 0 . 294\ 0 . 289 0. 272 0. 163 Return on Assets ( 1) 0. 100 0. 202 0. 020 0.070 0. 104 0. 365 0.017 0. 032 0. 034 0. 04G 01. 035\ 0. 1 HI Return on Assets ( 2) 0. 120 0. 01.3 0.0140 0.085 0. 059 0. 194 0. 01.05 0. 0.35 O. DGB 0. 03G 0. 106\ 0. 167 Return on Equity 0 . 120 0.01.3 0. 131 0.050 0.0199 0. 194 0 . 0142 0. 070 0. 093 0. 05B 0. 107 0. 167 0. 21 1 0. 186 0. 211 0.174\ 0. 257 0. 014 0. 195 0. 234 0. 134 0. 181\ 0. 4.3B DUPONT ANALYSIS Return on Equity` 0. 131 Return on Sales 0. 21 4 0.0199 0. 211 0. 174 0. 100 1.257 0.014 0. 195 0. 234\ 0. 1.34 0. 181\ 0 . 43 1 * Asset Turnover* 01. 202 0. 198 0. 070 0. 104 0. 3GG 0. 017 0. 032 0. 034 0. 035 1. 206 * Leverage 0. 065 0. 85% 0. 545 0. 290 1. 094 2.030 0. 708 3.043 0. 925 6. 793 1. 813 14. 294 5. 244 1. 064\ 1. 321 2. 609 5. 68B 3. 435\ 3. BOO 1. 698 2. 673