identify the company

In this
case, you are taking on the role of a financial analyst detective. The data on
the next page represents condensed financial statements for the following 12
international companies as a percentage of operating revenues. (That is, total
operating revenues appear as 100%; all other numbers are divided by operating
revenues.)

ONLY match JKL
is fine.

Sherlock Holmes is back!
Group names _________
Statement
1
2
3
4
5
6
7
8
9
10
11
12
Company Letter
Why?
In this case, you are taking on the role of a financial analyst detective. The data on the next page represents condensed financial statements for the
following 12 international companies as a percentage of operating revenues. (That is, total operating revenues appear as 100%; all other numbers
are divided by operating revenues.)
A. Large hotel group. Has grown in recent years by acquiring established hotel chains.
B. Large industrial group. Offers flat-rolled steel products, primarily to the European automobile industry.
C. International Retail. Operates grocery supermarkets in Europe, Latin America, and Asia.
D. Telecom. Large European provider of wired and wireless telecommunication services.
E. Financial. Offers both insurance and banking services.
F. Business Services. Creates advertising campaigns for clients. It acquired other marketing services firms in recent years.
G. Domestic retail. Operates departments stores in England and other retail stores in Europe and the U.S. offers its own credit card for
customers’ purchases.
H. Food. Large food processor, offering prepared foods, coffees, milk-based products, and mineral waters.
I. Pharmaceutical. Creates, manufactures, and distributes a wide variety or prescription drugs.
J. Tech. Designs, manufactures, and sells engineering workstations and servers used to maintain integrated computer networks.
K. Utilities. Provides electric power services, primarily to the Tokyo community. It maintains almost a monopoly position in its service area.
L. Automobile. Manufactures automobiles and offers financing services to its customers.
Assignment: Use whatever clues you can (but no web search) to match the companies with the financial statements. Use the attached form to
record your answers (this form will be collected). Select a group spokesperson for the class debrief. Your case will be graded only on the discussion
(column Why), even if your answer is incorrect.
Company
1
2
3
4
5
6
7
8
9
10
11
12
Balance Sheet at End of Year
Cash and marketable securities
Receivables
Inventories
Property, Plan and Equipment Cost
Less: Accumulated depreciation
Net
Intercorporate Investments
Other assets
Total assets
4.7%
8.5%
9.9%
40.8%
-15.0%
25.8%
4.0%
15.0%
67.9%
16.4%
15.9%
2.8%
20.9%
-9.1%
11.8%
14.3%
10.9%
72.1%
8.9%
16.5%
9.9%
59.0%
-33.2%
25.8%
3.0%
11.7%
75.8%
8.4%
27.6%
5.8%
69.6%
-17.8%
51.8%
0.6%
3.6%
97.8%
16.7%
35.9%
6.4%
88.3%
-50.5%
37.8%
18.8%
7.1%
122.7%
7.4%
17.7%
25.7%
130.9%
-67.7%
63.2%
10.3%
1.9%
126.2%
16.1%
81.1%
0.0%
23.0%
-11.8%
11.2%
1.3%
63.5%
173.2%
21.3%
29.6%
1.3%
110.3%
-35.5%
74.8%
10.7%
42.1%
179.8%
72.0%
24.0%
20.0%
83.3%
-35.2%
48.1%
7.7%
69.1%
240.9%
8.3%
10.5%
2.9%
278.9%
-112.5%
166.4%
22.4%
56.3%
266.8%
1.4%
5.9%
0.0%
535.4%
-284.9%
250.5%
16.9%
5.4%
280.1%
338.8%
533.4%
0.0%
15.3%
-12.9%
2.4%
41.9%
61.9%
978.4%
Current liabilites
Long-term debt
Other noncurrent liabilities
Shareholders’ equity
Total liabilities and equity
37.3%
12.0%
2.1%
16.5%
67.9%
25.5%
6.1%
1.8%
38.7%
72.1%
29.7%
6.6%
5.9%
33.6%
75.8%
26.4%
9.1%
2.3%
60.0%
97.8%
42.7%
22.2%
4.2%
53.6%
122.7%
34.5%
23.3%
17.2%
51.2%
126.2%
106.0%
22.7%
10.6%
33.9%
173.2%
65.1%
49.6%
10.9%
54.2%
179.8%
48.3%
56.4%
24.5%
111.7%
240.9%
42.6%
95.8%
27.8%
100.6%
266.8%
51.3%
167.7%
24.7%
36.4%
280.1%
820.8%
76.9%
42.2%
38.5%
978.4%
Income Statement for the Year
Operating revenues
Other revenues
Cost of goods sold (excluding depreciation)
Depreciation and amortization
Research and development
Selling and administrative
Interest
Income taxes
All other items
Total expenses
100.0%
1.1%
87.8%
3.0%
0.0%
6.3%
1.4%
1.3%
-0.8%
99.0%
100.0%
2.7%
45.2%
4.9%
9.8%
24.8%
0.4%
5.8%
0.0%
90.9%
100.0%
1.0%
44.5%
4.1%
1.3%
38.9%
2.0%
3.1%
0.8%
94.7%
100.0%
0.2%
64.6%
3.2%
0.0%
24.3%
1.3%
2.4%
0.3%
96.1%
100.0%
0.7%
68.0%
5.9%
3.7%
16.4%
0.4%
2.5%
0.6%
97.5%
100.0%
2.3%
81.0%
5.3%
0.0%
13.6%
3.5%
0.3%
-2.1%
101.6%
100.0%
1.9%
55.3%
2.0%
0.0%
27.8%
1.9%
5.9%
0.8%
93.7%
100.0%
0.3%
75.5%
7.1%
0.0%
8.1%
3.0%
3.7%
-1.6%
95.8%
100.0%
13.8%
27.2%
9.9%
13.8%
40.0%
5.2%
4.4%
0.0%
100.5%
100.0%
0.7%
45.0%
23.9%
0.0%
15.2%
8.6%
3.9%
0.6%
97.2%
100.0%
0.0%
57.3%
19.9%
0.0%
7.3%
8.6%
2.8%
0.0%
95.9%
100.0%
0.0%
32.6%
0.0%
0.0%
22.5%
35.4%
2.2%
1.7%
94.4%
2.1%
11.8%
6.3%
4.1%
3.2%
0.7%
8.2%
4.5%
13.3%
3.5%
4.1%
5.6%
Net income