Consider the following common size statements:

	1	2	3	4	5
Balance sheet
Cash and marketable securities	5%	6%	7%	11%	72%
Receivables	11%	3%	8%	12%	2%
Inventories	9%	4%	6%	13%	2%
Other non-current assets	2%	3%	3%	5%	4%
PPE and fixed assets	21%	71%	14%	26%	2%
Goodwill	31%	0%	25%	19%	0%
Other intangibles	15%	5%	22%	2%	17%
Investments and other financial assets	1%	2%	9%	2%	0%
Other assets	6%	6%	7%	10%	0%
Total assets	100%	100%	100%	100%	100%
Current liabilities	38%	11%	21%	49%	37%
Long-term debt	16%	33%	9%	17%	0%
Other non-current liabilities	13%	10%	11%	14%	5%
Shareholders' equity	33%	46%	59%	20%	58%
Total L+ SE	100%	100%	100%	100%	100%
Income statement
Net Revenues	100%	100%	100%	100%	100%
COGS (including depreciation)	-57%	-77%	-33%	-78%	-31%
SGA	-26%	-11%	-30%	-19%	-292%
Interest expense	-1%	-2%	-1%	-1%	-2%
R&D	-2%	-1%	-17%	0%	-276%
Income tax expense/benefit	-4%	-2%	-2%	-1%	-8%
Other items	-1%	0%	-1%	0%	42%
Net income	10%	8%	16%	2%	-467%

Match Company 1 with its business sector.

A)Bio-tech

B)Consumer goods

C)Oil

D)Pharmaceutical

E)Retail