Part 3: Financial analysis You will find below financial elements about 6 firms: Company BCDEF % 10,4 10,6 25,4 4,6 69.1 2.6 20.9 40.933.1 19.0 7.7 35.7 2,3 10,6 6,0 0,7 4,4 3,6 47,7 2.4 16,0 30,7 4.0 17.7 1.4 14.5 7.8 27.1 5.9 18.1 14.2 7.3 4,1 6,4 5,71 12.1 3.2 13.6 7.50 11.5 3.2 10.2 100,0 100,0 100,0 100,0 100,0 100,0 Balance Sheet Assets Intangible fixed assets Tangible fixed assets (net) Financial fixed assets Inventories Accounts receivable Other receivables Cash Total assets Equity and liabilities Capital and reserves Net income Provisions for risks Financial liabilities Accounts payable Other debts Total Equity and liabilities Financial ratios Net income/Sales (%) Sales/total assets (%) Salaries and social charges/total assets (% Average collection period (days) 31.5 17.3 17,8 24,7 51.5 25.7 -2,71 2,9 3.6 2.0 -4.71 3.2 1,3 23,3 4,51 3.21 7.5 18.5 24,8 31,9 24,943,9 20,930,2 33.9 20.236.8 13.9 3.6 9.9 11.3 4.4 12.4 12.4 21.2 12.5 100,0 100,0 100,0 100,0 100,0 100,0 . 4.4 -1.5 1.9 1.5 -24.01 3.31 182 651 186 131 201 97 27 12 17 22 NA 30 2.7 81.6 5.3 75.5109,267,9 Which firm sis most likely a retailer? Explain why. One firm is a utility company. Which is the most likely candidate according to you? Explain why