Please look at the attached file (financial statement A~M) and companies (1-13) listed below.

Q1. Is Yahoo(2) D?

Q2. Is Deutsche Bank(11) M?

Q3. Is Coca Cola(10) H?

Q4. Which ones (2 companies) are the companies with inventories but no margin?

Please give me your explanation.

24% 20.50% 1.70% 0.80% 66.40%% 7:20%% 8.50% 16.50% 4.10% 10.1% 13% 49.50%% 49.70% Cash & Mkt. Securities 4.90% 4.90%% 7.20% 11,30% 27.10% 13.90% 0.80%% 1.70% 33.50% 23.60%% Receivables 4.10% 20.80% 8.70% 1.80% 14.50% 2.90%% 18.70% 18.60% 17.60% 7.50%% 3.50% 1.50% 1.10% 1.50% Inventories 1.20% 3.90% 2.30% 1.90% 3.70% 4.10% 7.90% 8.7095 3.70% 5.00% 9.10% 4.409% Other Current Assets 9.209% 9.20% 58.00% 2.40% 36.10%% 0.20% Fixed Assets/PPE (net) 58.60% 40.00%% 21.50% 15.90% 9.10% 57.50% 7.50%% 4.00%% 4.50% 0.00% 0.00% 1.00% 2.60% Intangibles 2.50% 7.10% 15.60%% 3.10% 13.10% 23.10% 11.70% 26.00% 17.20% 13.60% 8.40% 4.706 0.60%% 4.80%% Goodwill 750% 0.50% 2.10% D.40% 69.80% 0.20% 3.80% 12.40% 14.80% 3.90% 8.50% Investment in Affiliated Co's 0.90% 2.10% 19.60% 21.00% 18.20% 2.30% 9.00% 0.10% Other Assets 2.30% 1.80% 21.30% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%% 100.00% 100.00% 100.00% Total Assets 100.00% 100.00% 100.00% 100.00% 2% 13.2% 4.40% 18.70%% 7.20%% 1.80% 0.40% 14.40% 31.20% Accounts Payable 16.50% 18.50% 10% 0.10% 0.30% 1.30% 4.90% 1.50% 4 4 44.10% Short Term Debt 5.20% 12.10% 7.20% 24.80%% 0,50% 10.13% 26.20% 3.00% 6.90% 15.80% 11.20% Other Current Liabilities 11.60% 7.20% 10.00%% D.60% 18.40% 10.40%% 21,40% 29.84% 18.40% 30,80% 1 90% 32.60% 8.50% 32.00%6 23.00% 11.40% 20.10% 19.40% 4.00% 12.00% Long Term Debt 28 00% 5.50% 0.10% 4.00% 1.00% 6.10% 9.20% 8.00 1.80% 3.13% 0.60%% 11.00% Defferred Charges 1.70% 3.30% 1.90% 23.10% 16.10% 14.40% 0.20% 4.00% 0.60% Other Long-term Liabilities 6.90% 4.80% 11.00% 4.80%% 0.00% 0.30% 0.00% 1.50% 0.10% 0.50%% 0.00% 0.10% 0.00% 0.30% Minority Interest 0.10% 2.90% 44.80% 7.80% 32.50% 13.70% 25.10% 2.20%% Common Stock 15.30% 16.40% 8.00% 14.00% 32.80% 8.20% 38.70% 68.90% 15.40% 52.40% 10.30% 117.20% 24.50% 1.70% 14.40% 1.80% 1.70% Retained Earnings 40.50% 14.10% 41.30% 0.10% 0.10% 8.30% 6.30% 0.80% 2.20% -23.70% 0.80% 0.40% 35.50% 0.70% AOCI 2.70 -3.60% 1 10% Treasury Stock -35.80% -0.10% -0.20% -55.90% -1.30% 128.20% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100,00% 100.00% 100.00% 100.00% Total Liabilities & Equity 72.30% 52.50% Gross Margin 21.20% 74.90% 69%% 50.00% 37.80% 61.10% 58.90% 28.90%% 15.80% 17.00 21.10% 19.80% 1.70% 32.00%% 22.10% 10.20%% 22.00% 3.10% 9.80% 7.30% Operating Margin 2.90% 6.30% 5.30% 4.00% 1.60% 3.80% 12.20%% 15.40% 16.70 2.40% 25.40% 13.00% 7.50% 7.90% 162.90% Profit Marging (NI) 33.80% 37.40% 24.30% 90.30% 23.00%% 25.00% 14.50% 25.90% 39.20% 28.00%% 64.10% SGA/Sales 15.00% 9.50%% 13.40% 13.10% 5.90% 5.70%% 26.10% R&D Expenses/Sales 24.10% 0.70% 0.50% 2.30% 1.50% 1.00% 42.90% 1.20% 0.20% 1.10% Interest Expenses/Sales 0.40% 1.00% 0.80% 1 10% 60.00 35.00 40.00 38.0 82.00 125.00 74.00 12.00 62.00 5,922.DO Receivable Days 4.00 94.00 75.00 24:00 95.00 203.00 63.00 30.00 5.00 36.00 17.00 108.00 53.00 Inventory Days 58.60% 66.8 46.10% 47.90% 89.80% 70.00% 66.10% 37.40%% 73.60% 95.70% Total Debt/Total Assets 82.20% 67.9 0.79 0.69 0.20 0.07 1.46 0.030 3.55 0.80 0.53 0.50 0.45 0.67 0.50 Sales/Total Assets 12.10% 7.80% 0.10% Return on Assets % 5.70% 3.10% 6.40% 7.70% 7.50% 1.60% 12.80% 10.20% 5.10% 1.60% 1.90 9.80 3.30 3.00 1.60 3.80 23.30 Financial Leverage 5.60 3.10 2.40 3.00 1.90 1.70 19.40% 29.50% 2.50% Return on Equity % 31.90% 10.50%% 15.60% 23.40% 13.90% 2.70%% 24.60%% 101.30% 17.40%% 4.60%% Companies 6. Electronics Manufacturing - Siemens (Germany) 10. Consumer Products - Coca Cola . Clothing retailer/Department Store - Nordstrom 7. Pharmaceutical - Eli Lilly 11. Commercial Bank - Deutche Bank (Germany) 2. Internet Technology - Yahoo 3. Grocery Store - Kroger 8. Electric Utility - Duke Energy 12. Computer Technology and Consulting - IBM 1. Airline - Singapore Airlines (Singapore) 9. Computer Software - Microsoft 13. Computer Networks and Software - CISCO 5. Steel Manufacturing - Kobe Steel (Japan)