The investment, financial, and profitability characteristics of different industries vary substantially.
Some industries require large investments in property, plant, and equipment.
Others may require a large investment in liquid assets such as cash and accounts receivable. The way in which finance their assets also varies substantially across industries. Profitability also varies considerably across industries, and profitability also is a function of the asset composition and financial structure of the firm. In this exercise, twelve companies from twelve different industries are presented as unidentified companies.