Identify the industries presented by the nine sets of financial statements data and justify your answer.

The 9 companies are drawn from the following 9 different industries:

Liquor producer and distributor

Discount airline

Commercial bank (items fitted into the same categories as the non-financial firms)

Computer software company

Large integrated oil and gas company

Mobile phone service operator

R&D-based pharmaceutical manufacturer

Retail grocery company

R&D-based semiconductor manufacturer

Using the financial statement data provided in Exhibits 2, 3, and 4, match the companies with their industry