The Financial Detective

Syndicate Group 1:
Abdi Setia Arief Putra - 29321160
Maruli Tyson H Sianipar - 29321093
I Made Wiranatha K M - 29321102
Ika Nurfitriani Listyanti - 29321050
Dyani Nabyla Widyaputri - 29321084
 Health Product
Comparisons based on Financial Data
Company A Company B
64

50

36.1 36.9

17.8 16.7
13
7.7
4 3.2

Inventory Total Current Assets COGS Return on Assets RnD Expenditures

 Health Product
Company A Manufactured pharmaceuticals and a variety of low-margin hospital supplies which had recently
acquired a large hospital supply company.

This can be seen through high number of total current assets, higher return on assets, higher RnD Expenditures
since Prescribed Pharmaceutical Company will be focus on innovation, therefore it will spend higher RnD
Expenditures rather than Non Prescribed Pharmaceutical Company. The Cost of Goods Sold will also be lower than
Consumer – Pharmaceutical Company since it will be direct-selling to Healthcare Professionals & Hospitals.

Company B Manufactured toiletries, nonprescription drugs and consumer and baby-care products

This can be seen through higher Cost of Goods Sold because of the marketing strategy on nationally mass marketed
through 165 decentralized products and lower inventory level since the company sold Consumer Products. Lower in
RnD Expenditures since the Consumer Goods will not intensive innovation compared to Prescribed Pharmaceutical
Company
 Appliances
Comparisons based on Financial Data
Company C Company D

79.3
72.8

61.1

45.7

30.5
25.8

Inventory Total Current Assets COGS

 Appliances
Company C Company focused on marketing high-quality washers, dryers, dishwashers, refrigerators under
its own name & brand.

This can be seen through higher Total Current Assets, as the brand intellectual property considers as intangible
assets that can produce in higher Total Current Assets. Higher Inventory level also an implication that the company
manufactured multiple electronic products under its own brand.

Company D Company attempted to segment the market for the same products by selling under its own name
and under three other brand names. Had contract to sell one brand solely as a private-label item through a
large department store chain.

This can be seen through Higher Cost of Goods Sold because the company sells the products under four brand
names (one under its own name and under three other brand names) and having contract to sell one brand solely as
private label item, this mean the company have higher indirect cost in marketing & selling which impacted the higher
COGS.
 Computers
Comparisons based on Financial Data
Company E Company F

69.7
64.3

35.7
30.3

15.8

2.7
0 0
Gross Profit COGS RnD Other Expense Income
 Computers
Company F: had a highly focused product line: supercomputer systems for scientific applications. Most of
these computers were used for physical research such as that related to weather, energy, and defense.

This can be seen through higher R&D expense, since it produced supercomputers systems for scientific
applications. Due to the higher price of the products, this also will create higher gross profit.

Company E: Firm manufactured large main-frame computers and had an emerging position in the
supercomputer segment; it also developed and marketed related software and provided financial and
insurance services as well. Computer and software sales were responsible for about two-thirds of the
company’s revenues, and financial services for the remaining one-third.

This can be seen through higher Cost of Goods Sold as the result of the high numbers of computers manufactured.
There is also an indication of other expense income from financial and insurance services.
 Retailing
Comparisons based on Financial Data
Company G Company H

77

51.7
41.8
34.7

5.5 6.4
1.9 0
Inventory Account Receivable Long Term Asset COGS
 Retailing
Company H: a large, national chain of department stores that sold largely on credit everything from
automotive equipment and services to clothing and household items, through its (primarily) leased
properties. It also marketed its products through a catalogue and provided a variety of financial services.
Merchandise sales were responsible for about 60 percent of revenues, and insurance sales for about 32
percent.

This can be seen through high Account Receivable Rate because the Department Stores sold largely on credit
through leased properties. Moreover, Company H has Small Inventory Rate and Long Term Assets since the
company markets its products through catalog and leased properties (no inventory on hands)

Company G: The other firm was a rapidly growing chain of discount department stores and wholesale clubs
that owned a large portion of its outlets. As a discounter, it provided little or no credit to customers.

This can be seen through small amount of Account Receivable since the department stores provided little or no
credit to customers
Electronics
Hotels
Newspaper
Transportation
Thanks