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Here is an example: Companies: 1 2 3 4 Balance Sheet Data: (component %) Cash 3.

ID: 2443194 • Letter: H

Question

Here is an example:

Companies:                    1             2             3                4

Balance Sheet Data:
(component %)
Cash                            3.5            4.7         8.2            11.7

Accouns receivable      16.9            28.9      16.8           51.9

Inventory                    46.8           35.6       57.3            4.8

Property and equip.     18.3            21.7      7.6             18.7

Income Statement data:
(component %)
Gross profit                22.0           22.5       44.8            N/A

Profit before taxes      2.1             0.7        1.2               3.2

Selected ratios:

Current ratio                1.3             1.5         1.6              1.2

Inventory turnover ratio 3.6          9.8         1.5               N/A

Debt-to-equity ratio       2.6          2.6         3.2              3.2


My question is how do you figure out which company is which only by looking at the above information? the four companies the information pertains too are:

a. retail fur store

b. advertising agancy

c. whole candy company

d. car manufacturer

Explanation / Answer

Company 1= Wholesale candy company

Company 2= Car manufacturer: Car manufacturing is capital intensive and company 2 has maximum property & equipement.

Company 3= Retail for store: Retail store generate most of its sale in cash, company 3 has more cash than company 1, so company 3 suits more to retail for store.

Company 4= Advertising agency: This is easiest to identify, Company 4 does not have any inventory (negligible inventory), advertising agency is the one that suits most here since an advertising agency does not have any inventory.

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