Whos Who?

Below is a list of 5 different industry sectors:

1. An international manufacturer of home and personal care products.

2. A large provider of leisure travel services.

3. Large UK-based supermarket.

4. Global researcher, developer and manufacturer of pharmaceutical products.

5. International oil and energy company.

You are also provided with selected extracts and ratios derived from the published financial statements of 5 listed companies, one from each of these sectors. Use the financial information attached to identify which industry sector each of the five companies belongs to, supporting your choice with evidence from the information given. Match company industries 1-5 above, with their corresponding letter A-E below: (Show your work/reasoning)

"Common size" assets Cash and short-term investments Receivables (net) Inventories Other current assets Current Assets - Total Total Investments Property Plant & Equipment - Net Other Assets Total Assets 12.72% 16.04% 0.35% 0.00% 29.11% 15.73% 20.10% 10.63% 0.84% 47.30% 4.19% 16.47% 11.25% 0.54% 33.97% 3.57% 11.12% 10.58% 3.11% 28.37% 7.15% 1.14% 6.73% 2.01% 17.02% 15.14% 52.45% 100.00% 27.15% 21.11% 100.00% 41.51% 11.71% 100.00% 17.17% 50.96% 100.00% 73.40% 6.52% 100.00% PROFITABILITY RATIOS Return On Assets Gross Profit Margin Operating Profit Margin Pre-tax Margin Net Margin Research & Development % Sales 3.40 11.28 3.78 2.98 2.37 0.00 20.89 77.08 32.82 32.58 22.95 14.25 9.49 16.30 9.48 9.77 7.33 0.20 11.78 49.91 14.47 12.54 9.69 2.16 4.24 5.62 2.98 2.70 1.84 0.00 Sales Per Employee 289,867 440.723 2,913,591 158,706 180,903 LIQUIDITY RATIOS Quick Ratio Current Ratio Accounts Receivable Days Inventory Days 0.61 0.62 43.03 1.12 1.00 1.32 88.92 239.86 0.63 1.04 50.23 36.54 0.40 0.76 36.48 73.15 0.32 0.66 2.15 14.18 ASSET UTILIZATION RATIOS Asset Turnover Capital Expenditure as % of Sales 1.16 0.38 0.79 6.67 1.20 6. 27 1.09 .60 1.76 5.45 2 "Common size" assets Cash and short-term investments Receivables (net) Inventories Other current assets Current Assets - Total Total Investments Property Plant & Equipment - Net Other Assets Total Assets 12.72% 16.04% 0.35% 0.00% 29.11% 15.73% 20.10% 10.63% 0.84% 47.30% 4.19% 16.47% 11.25% 0.54% 33.97% 3.57% 11.12% 10.58% 3.11% 28.37% 7.15% 1.14% 6.73% 2.01% 17.02% 15.14% 52.45% 100.00% 27.15% 21.11% 100.00% 41.51% 11.71% 100.00% 17.17% 50.96% 100.00% 73.40% 6.52% 100.00% PROFITABILITY RATIOS Return On Assets Gross Profit Margin Operating Profit Margin Pre-tax Margin Net Margin Research & Development % Sales 3.40 11.28 3.78 2.98 2.37 0.00 20.89 77.08 32.82 32.58 22.95 14.25 9.49 16.30 9.48 9.77 7.33 0.20 11.78 49.91 14.47 12.54 9.69 2.16 4.24 5.62 2.98 2.70 1.84 0.00 Sales Per Employee 289,867 440.723 2,913,591 158,706 180,903 LIQUIDITY RATIOS Quick Ratio Current Ratio Accounts Receivable Days Inventory Days 0.61 0.62 43.03 1.12 1.00 1.32 88.92 239.86 0.63 1.04 50.23 36.54 0.40 0.76 36.48 73.15 0.32 0.66 2.15 14.18 ASSET UTILIZATION RATIOS Asset Turnover Capital Expenditure as % of Sales 1.16 0.38 0.79 6.67 1.20 6. 27 1.09 .60 1.76 5.45 2