The Case of the Unidentified Industries $-2018$

Exhibit $1$ presents the balance sheets $($in percentage form$)$ and other selected financial data for $14$ firms drawn from $14$ different industries. While there are clear differences in the financial structures of different firms within a single industry, the firms selected have figures that are broadly typical of those in the industry.

Try to match the $14$ firms operating in the $14$ industries named below with the $14$ sets of financial data presented in Exhibit $1.$ Use any approach you find helpful.

Aircraft manufacturer

Airline

Bookstore chain

Commercial bank

Computer software developer

Department store chain

Electric and gas utility

IT hardware and storage provider

Online retailer

Parcel delivery service

Pharmaceutical company

Retnil grocery chain

Software as a service provider for customer relationship management

Social networking service

Why does each of the industries have the patterns of assets use revealed in Exhibit $1?$ The sources of financing? The profitability? The inventory turnover? The accounts receivable collection period?

Exhibit $1$ Balance Sheet Percentages and Selected Financial Data for Unidentified Industries