Accouting Financial Reporting and Analysis (For Prof. Tommy)

DiscussionY.xlsx

Sheet1

Company Number	Code	Industry	Rationale
5	A	Airline	Very High PP&E, Very little Cash, No intangible assets
9	B	Bank	Very High Receivables, No Inv, High Acc. Payable
8	C	Brewery	Days in Inventory is huge which could be explained by the brewing process that enhances flavor with aging.
10	D	Department Store	High inventory, Days in inventory is relatively long
11	E	Discount Retailer	Similar as department store, less days in inventory due to better prices, super high receivables turnover
12	F	Fast Food Retailer/Franchiser	High inventory turnover
3	G	Food Products Manufacturer	High PP&E associated with the cost of manufacturing
1	H	Insurance Company	High Investments and other liabilities
4	I	Internet Retailer	High amounts of cash, Low PP&E, low inventory
13	J	Internet Service Provider	High receivable, Low PP&E, no Inventory due to the nature of business (service company)
7	K	Oil Company (fully integrated)	High cash & Receivables, High PP&E, low inventory turnover
2	L	Pharmaceutical Manufacturer	High PP&E associated with the cost of manufacturing
14	M	Securities Brokerage	High cash, no inventory, low PP&E, super high profit margins, high receivable turnover
6	N	Software Manufacturer	High profit margins and high long-term debt to equity ratio, High PP&E associated with the cost of manufacturing
Doing this assignment was fun. Had to research about some industry that I had no idea, but mostly it was common senses thinking about the type of business and how operations are handled according to the industry.