As rightly said in the case, the financial statements of no two companies are alike. The financial statements of companies in a particular industry, however, have many similarities and follow certain financial norms unique to that industry. Our analysis focuses on identifying these similarities.
             Company @ Manufactures and markets a broad line of name brand toiletries, nonprescription drugs, and consumer and baby care products. When compared to company B, it has:
             • A lower cost of goods sold figure, which indicates that it manufactures mass market consumer products.
             • Higher advertising expense, which indicates that the company targets its advertising towards a large consumer base (mass market).
             • Higher R&D expense, which indicates the company is rigorously improving its products and designing new ones to effectively compete in the mass market.
             Company B: Manufactures pharmaceuticals and a variety of low-margin hospital supplies. The firm recently acquired a large hospital supply company. When compared to company A, it has:
             • A higher long term (Other) assets figure, which indicates the significant amount of goodwill brought on to its books by the acquisition.
             • Higher long term debt and lower cash reserves, which indicate the effects of the acquisition on the firm balance sheet.
             • A higher cost of goods sold figure, since this company produces a prescription drugs which cost more than off the shelf drugs.
             Company C: Sells under its own brand and three other brand names. It had a contract to sell one brand solely as a private label item. When compared to company D it has:
             • A higher inventory figure which suggests that the company sells through the retail channel.
             • A higher accounts receivable figure which indicates that the company is operating in the retail sales channel where selling on credit is common.
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