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

IT hardware and storage provider

Airline

Online retailer

Bookstore chain

Parcel delivery service

Commercial bank

Pharmaceutical company

Computer software developer

Retail grocery chain

Department store chain

Software as a service provider for

Electric and gas utility 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? There must be a one$-$to$-$one match of the $14$ unidentified companies to the $14$ identified industries.