I have ten different industries that need to be matched to one of the options 1-10 in the common balance sheet. Each column on the balance sheet is numbered one through ten. I have numbered them below for what I thought was correct, but only 7 of them are right. Can you identify which of these industries goes with each number on the balance sheet?

1. management consulting services

2. Large mall department store chains

3. Data processing & camera applications service

4. Electronic, aerospace, communication, & sensor systems

5. Hospital & medical service plans

6. Search, detection, navigation, guidance, & aeronautical systems

7. Retail grocery stores

8. Electrical utility

9. Ship & boat building/repairing

10. General merchandise & retail stores

Exhibit 3 Corporate Financial Ratio Insights in a Department of Defense Context Common-Size Balance Sheets, Selected Financial Ratios, and Other Information Year end Assets: Cash 3.31.18 12.31.17 12.31.17 6 12.31.17 Accts. Receivable 8.0% 12.31.17 11.0% 6.30.17 2.3.18 12.31.17 1.31.18 Inventory 59.7% 31.4% 5.2% 18.6% 11.1% 4.8% 8.2% 4.1% 3.3% 20.99 1.7% 0.0% Other 2.9% 6.9% 6.2% 2.6% 4.4% 0.0% 2.7% Total Current Assets 2.0% 1.9% 3.1% 0.0% 8.3% 17.6% 0.7% - 21.4% 1.3% 41.3% 5.8% Net PP&E 8.6% 34.4% 1.2% 1.7% 3.9% 2.4% 69.2% 4.7% 34.9% + 26.7% 34.8% 20.5% Goodwill 29.9% 29.2% 7.4% 4.9% 43.9% 8.7% 5.0% 9.0% 56.6% 78.2% 19.1% 56.1% Intangibles 18.7% 7.2% 52.0% 39.2% 53.2% 8.0% 7.9% 0.9% 8.9% Other 4.9% 2.8% 2.3% 6.1% 10.9% 3.7% 3.0% 0.3% 0.3% Total Assets 2.4% 2.1% 23.0% 6.4% 100.0% 2.6% 13.3% 5.5% 100.0% 100.0% 100.0% Liabilities: Accts. Pay. 100.0% 100.0% 100.0% 100.0% 100.0% 15.5% 5.9% 2.1% ST Debt 4.2% 10.9% 5.4% 15.7% 1.7% 2.7% 22.5% 0.0% Other 0.0% 0.0% 2.1% 6.3% 9.6% 3.9% 11.5% 4.4% 15.9% 8.0% 14.5% Total Current Liabilities 23.3% 7.5% 12.8% 3,6% 11.5% 28.8% 21.8% 10.1% 18.7% 36.3% 19.1% 38.2% 10.2% 38.4% LT Debt 48.7% 20.1% 0.0% 26.2% 20.7% 33.7% 32.3% 30.6% 18.0% Other 7.1% 30.5% 2.4% 14.7% 5.6% 18.2% 10.9% 27.1% 4.1% Total Liabilities 84.6% 72.4% 12.5% 59.5% 62.6% 71.0% * 81.4% 67.9% 60.5% Equity: Contri Capital 9.7% 30.5% 223.1% 51.2% 1.2% 18.4% 13.7% 13.2% 1.4% Treas Stock -12.8% -15.2% 0.0% -58.2% 0.0% 0.0% -39.5% -2.3% 0.0% Ret. Inc. + other 18.5% 12.3% -135.7% 47.4% 36.2% 10.6% 44.4% 21.2% 38.1% Total Equity 15.4% 27.6% 87.5% 40.5% 37.4% 29.0% 18.6% 32.1% 39.5% 100.0% 100.0% 100.0% Total Liab. & Equity 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 4.9% 6.4% 417.6% 7.1% 5.4% 9.4% ROS 1.6% 12.7% 2.0% 1.17 0.24 0.75 1.71 1.45 0.58 3.30 0.25 2.45 Asset Turnover 7.5% 8.5% -100.7% 5.3% 7.8% 5.5% 5.1% 3.2% ROA 4.8% 3.63 2.47 1.14 2.67 6.49 3.45 5.39 3.12 Financial Leverage 2.53 27.2% -115.1% 13.1% 20.8% 18.9% 55.0% 27.6% 9.9% 12.2% ROE 1.58 6.84 1.87 0.73 1.08 1.44 0.78 0.72 0.76 Current ratio 58 124 101 39 38 Receivables collection 24 NA 15 N/A 15 22 NA 10.1% 13.1% 25.6% 36.6% 15.7% Inventory turnover NA 53.5% NA 100.0% 8.5% 10.9% NA 35.1% 22.0% 20.3% Gross margin-services 39.6% N/A 24.7% 25.6% 34.9% 0.0% 47.4% 23.2% 24.0% 52.7% Gross margin-products 33.8% 3.0% 0.0% 186.1% 5.3% 0.0% 62.1% 0.4% Dividend payout % 0.2% 0.0% 77.9% 0.0% 96.0% -76.7% 95.6% 100.0% 100.0% Co-sponsored R&D(% of sales) 96.8% 100.0% 3.9% 9.3% -1.5% 104.2% 76.1% 6.4% 5.3% -0.3% 6.3% % of Tot Rev from US + - - + - - 3.0% * + * - - - - + - - + - + + - - Total Rev growth % :: :: asting activities, CFFF=net cash flows from financing activities - - - CFFO, CFFI, CFFF(this yr) CFFO, CFFI, CFFF(last yr) CEFO=net cash flows from operating activities, GFF-net cash now from investing activities, CFFF SC 10 2.3.18 4.6% 4.7% 38.5% 4.6% 52.5% 23.8% 3.7% 16.1% 3.9% 100.0% 7.9% 25.9% 33.8% 67.7% 34.4% 49.2% 151.3% 124.8% -80.1% -95.9% -51.3% 100.0% -2.3% 2.30 -5.3% 17 0.78 67 roos Cross na payoo RSUS 44.5% 15.4% 0.0% 0.0% 100.0% -58.6% Xhit 3 presents the common-size balance sheets and values for the 12 Exhibit 1 financial ratios for 10 ditterent, unidentified companies. In addition, at the bottom of Exhibit 3 are the positive (net cash in and negative net cash out) patterns for cash flows from operating (CFFO) activities, cash flows from investing (CHF) activities, and cash flows from financing (CFFF) activities for the company's current and preceding years. Each of the 10 publicly traded companies in Exhibit 3 are drawn from one of the following industries (listed below in a random order): electrical utility hospital and medical service plans retail grocery stores ship and boat building/repairing electronic, aerospace, communication, sensor systems data processing and camera applications services search, detection, navigation, guidance, acronautical systems management consulting services general merchandise retail stores large-mall department store chains As best as you can, match the Exhibit 3 columns to each of the 10 industry/company descriptions above. Apply what you believe to be true, based on your experience and/or intuition, about a company in one of the industries and look for the financial data in Exhibit 3 that best depicts those characteristics. It may also be useful to implement a reverse thought process. That is to say, what do the common-size balance sheet measures, along with their related financial rados, all for a certain column, suggest about some of the unique features of the company represented by those measures? Such a triangulation can then form the foundation for rendering a hypothesis for asserting a match. Enjoy the matching exercise