Please answer the following question on The Case of the Unidentified Healthcare Companies - 2010.List each question followed by your answer below the question.

Identify the companies with descriptions of the case for A, B, D, F, H, I, K, L, and M.?Match A,B,D,F,H,I,K,L with company descriptions)List the type of healthcare segment they represent (Biotechnology, Community Nursing, Distributor (medical), etc.)

Support your answers with data from each firm's common size financial statements.

Note the common size financial information for firm's F and K is relatively similar.

A

B

D

F

H

I

K

L

M

1. Biotechnology (global biotechnology firm engaged in the discovery and development of breakthrough small molecule drugs for serious diseases; revenues are generated primarily through collaborative R&D, license fees, and royalties)

2. Community Nursing (nationalnetwork of branches provides fully trained care workers, registered nurses, healthcare assistants, and support workers to local authorities, primary care trusts, private individuals, industry, residential care homes and hospitals; grew initially by roll-up M&A but such activity has slowed down recently). High SG&A and low COGS because community Nursingprovidemore human resource related services, which needs training.Also, They may have low COGS because they are not providing products.

3. Distributor (Medical) (global supplier of medical products and services, from pharmaceuticals to medical supplies)

4. Durable Medical Equipment (DME) Licensee and Seller (leading licensee and manufacturer of DME, including wheelchairs, bariatric equipment, disability scooters, respiratory products, and other homecare products; recent regulation of qualification processes for Medicare, the primary payor for this DME, has adversely affected collections)

5. Durable Medical Equipment (DME) Developer and Seller (leading developer and manufacturer of DME, including hospital beds, specialized mattresses, and therapy systems; development of DME requires relatively fast-depreciating/amortizing assets)

6. Home Care Provider (through a national network of home health care agencies, provides skilled nursing and home health aide services to primarily geriatric patients covered by Medicare; growing fast primarily through roll-up M&A)

7. Hospital (Diversified) (owns or leases about 50 acute care hospitals?primarily community hospitals?with a total of almost 15,000 beds in a dozen states)

8. Insurer (one of the largest health insurers in the US (HMO, PPO, POS, HSA, traditional indemnity, dental, vision, behavioral health, Medicare), which also offers life, disability, andlong- termcare insurance)

9. Lab / Diagnostic Firm (one of the world's leading diagnostic clinical labs, with more than 2,000 patient service centers, 30 primary labs, and 150 response labs; IP strategy is primarily based on purchased patents rather than know-how developed in-house)

10. Medical Device Manufacturer (leading researcher, developer, and manufacturer of highly profitable, implantable biomedical devices)

11. Nursing Home Operator (provides long-term, subacute, and related health care services at about 200 managed inpatient facilities in 25 states, totaling some 23,000 beds; primarily nursing centers for seniors, but also offers assisted and independent living arrangements and behavioral health services; growth has come primarily from M&A activity, including three large recent acquisitions)

12. Pharmaceuticals (Branded) (conducts intensive research to develop novel medicines for a wide variety of ailments, with sales and marketing in over 130 countries)

13. Pharmaceuticals (Generic) (world-leading generic pharmaceuticals business, making generic versions of hundreds of brand-name drugs and selling them globally)

14. Private Practice (private practice / multi-specialty clinic of roughly 40 doctors deliveringstate-of- the-artcare, across most major specialties, at 8 locations within one major US metropolitan area)

2 A B C D Cash and Marketable Securities Accounts Receivable inventory other current assets net PP&E Goodwill Intangibles Other assets total assets 11 3 0 4 1 13 2 66 100 66 0 0 1 3 27 1 2 100 20 18 0 1 5 55 1 0 100 13 29 33 1 3 13 2 6 100 notes¤t debt payable account payable accrued expenses other current liabilities long-term debt other liabilities equity retained earnings total liabilities and net worth 1 12 6 3 10 44 1 23 100 2 2 6 5 6 23 194 -138 100 0 1 14 0 0 0 138 -53 100 0 47 9 4 8 5 1 26 100 income statement % Revenue COGS or Cost of sales Gross profit R&D SG&A Depreciation & Amortization non-operating income EBIT Interest expense income taxes net income 100 -75 25 0 -17 -1 0 7 -1 -2 4 100 -14 86 -540 -119 -29 -20 -622 -8 0 -630 100 -69 31 0 -25 -1 0 5 0 -1 4 100 -95 5 0 -3 0 0 2 0 -1 1 5 tear revenue growth 9% -9% -7% 5% CA/CL cash&equivalebt/ CL Total debt/total asset L-T debt/capitalization Revenue/total assets 0.81 0.79 0.11 0.3 0.9 4.59 0.99 0.08 0.02 0.05 2.65 0.98 0 0 1.44 1.26 0.55 0.08 0.13 3.86 net profit/total asset total asset/ bet worth net profitet worth days of inventory receivables collection period(days) 0.03 4.06 0.13 13 -0.33 1.78 -0.59 34 0.06 1.18 0.07 0.04 3.74 0.17 46 33 27 E F G H I J K 3 13 0 3 8 67 5 1 100 7 15 10 5 11 37 12 3 100 8 14 0 6 40 22 3 7 100 9 15 0 8 54 9 3 2 100 3 20 13 4 10 41 6 3 100 6 10 0 3 10 59 10 2 100 9 14 4 1 10 44 16 2 100 4 1 13 1 15 3 31 32 100 4 8 9 2 13 8 35 21 100 3 3 10 0 42 13 42 -13 100 0 9 7 6 54 15 43 -34 100 0 11 11 0 20 7 13 38 100 2 2 8 0 34 7 9 38 100 4 2 7 1 39 8 38 1 100 100 -48 52 0 -35 -2 0 15 -1 -5 9 100 -47 53 -6 -23 -7 0 17 -1 -1 15 100 -66 34 0 -25 -2 0 7 -3 -2 2 100 -60 40 0 -30 -4 1 7 -4 0 3 100 -71 29 0 -22 -2 0 5 -2 0 3 100 -58 42 0 -21 -3 0 18 -2 -6 10 100 -46 54 -5 -20 -8 0 21 -5 -5 11 32% 21% 20% 1% 2% 6% 11% 0.95 0.85 0.18 0.22 1.29 1.6 0.79 0.45 1.13 1.2 1.76 0.79 0.45 1.13 1.2 1.39 0.75 0.54 2.08 1.13 1.82 0.58 0.2 0.31 1.25 1.59 0.81 0.36 0.32 0.87 1.95 0.08 0.43 0.45 0.66 0.12 1.59 0.19 0.02 3.5 0.1 36 186 132 0.02 3.5 0.09 43 0.03 11.41 0.37 0.03 1.94 0.06 47 52 57 0.09 2.13 0.19 0.08 2.58 0.19 41 48 78 L M N 16 14 10 5 30 5 0 20 100 14 12 5 4 9 30 9 17 100 0 41 0 9 40 0 0 10 100 0 4 3 17 24 17 20 15 100 9 1 8 0 25 5 0 52 100 9 21 6 6 27 0 31 0 100 100 -19 81 -20 -26 -6 -4 25 -1 -4 20 100 -24 76 -9 -37 -5 2 27 -2 -5 20 100 -49 51 0 -24 -1 0 26 -1 0 25 8% 7% 1% 1.9 0.67 0.24 0.16 0.8 1.92 0.72 0.34 0.17 0.56 1.19 0.97 0.69 0.47 6.97 0.16 2.88 0.45 0.11 1.92 0.21 1.76 3.27 5.74 245 64 142 77 27