This case is designed to help students "see through the numbers". Written initially for MBA students and senior analysts attending executive education sessions, it provides participants with (1) a common-size balance sheet and selected financial ratios for ten anonymous Canadian public companies, and (2) a list of ten diverse industry sectors. Participants are invited to reflect on the meanings of the different ratios provided in order to match the anonymous companies with their corresponding industry sector. Seeing through the numbers fosters the development of participants' analytical skills, and group discussions contribute to the sharing of participants' knowledge about the various industry segments involved.

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Keywords Executive education, Industry classification, MBA, Ratio analysis
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Journal Accounting Perspectives
Bujaki, M, & Durocher, S. (Sylvain). (2012). Industry Identification through Ratio Analysis. Accounting Perspectives, 11(4), 315–322. doi:10.1111/1911-3838.12003