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Question introductive
Consider the common-size balance sheets in Exhibit 1 for Company A, Company B, as well as the industry average. <table style="width:90%;text-align:center"> <caption>Exhibit 1: Balance Sheet and Industry Average</caption> <tr><td class="left"> </td><th>Company A</th><th> Company B</th><th> Industry Average</th></tr> <tr><td class="left">ASSETS </td><td colspan="3"></td></tr> <tr><td class="left">Current assets</td><td colspan="3"></td></tr> <tr><td class="left"> Cash and cash equivalents </td><td>5 </td><td>5 </td><td>7</td></tr> <tr><td class="left"> Marketable securities</td><td> 5</td><td> 0</td><td> 2</td></tr> <tr><td class="left"> Accounts receivable, net </td><td>5</td><td> 15 </td><td>12</td></tr> <tr><td class="left"> Inventories </td><td>15 </td><td>20 </td><td>16</td></tr> <tr><td class="left"> Prepaid expenses </td><td>5 </td><td>15 </td><td>11</td></tr> <tr><td class="left">Total current assets </td><td>35</td><td> 55</td><td> 48</td></tr> <tr><td class="left"> Property, plant, and equipment, net</td><td> 40 </td><td>35</td><td> 37</td></tr> <tr><td class="left"> Goodwill </td><td>25</td><td> 0</td><td> 8</td></tr> <tr><td class="left"> Other assets </td><td>0 </td><td>10 </td><td>7</td></tr> <tr><td class="left">Total assets </td><td>100 </td><td>100 </td><td>100</td></tr> <tr><td class="left">LIABILITIES AND SHAREHOLDERS’ EQUITY </td><td colspan="3"></td></tr> <tr><td class="left">Current liabilities </td><td colspan="3"></td></tr> <tr><td class="left"> Accounts payable </td><td>10</td><td> 10</td><td> 10</td></tr> <tr><td class="left"> Short-term debt </td><td>25 </td><td>10 </td><td>15</td></tr> <tr><td class="left"> Accrued expenses </td><td>0 </td><td>5 </td><td>3</td></tr> <tr><td class="left">Total current liabilities </td><td>35 </td><td>25 </td><td>28</td></tr> <tr><td class="left"> Long-term debt </td><td>45 </td><td>20 </td><td>28</td></tr> <tr><td class="left"> Other non-current liabilities </td><td>0 </td><td>10 </td><td>7</td></tr> <tr><td class="left">Total liabilities </td><td>80 </td><td>55 </td><td>63</td></tr> <tr><td class="left"> Total shareholders’ equity </td><td>20 </td><td>45 </td><td>37</td></tr> <tr><td class="left"><b>Total liabilities and shareholders’ equity</b></td><td> 100 </td><td>100 </td><td>100</td></tr> </table>
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