Case 6, the Financial Detective, 2005 - Exhibit 1

Common-Sized Financial Data and Ratios
Assets Health Products Beer Computers Books & Music Paper Tools Retail Newspapers A B C D E F G H I J K L M N O P Cash & Short Term Investments 24.2 16.1 1.4 55.6 42.2 67.9 54.8 16.2 7.6 5.9 9.3 6.5 4.6 7 0.6 1.1 Receivables 12.8 8.1 4.3 11.9 19 13 nmf 2.3 8.8 10.9 18.9 23.7 1.4 17 4.6 9.9 Inventories 7 5.4 4.3 11.7 2 1.3 14.8 38.6 7.9 14.4 17.8 14.9 24.5 16.7 0.8 0.8 Current Assets - Other 7.2 2.5 1.3 2.4 9.5 5.5 8.6 2.6 3 1.4 7 6.9 1.5 2.5 0.7 3.8 Current Assets - Total 51.2 32.1 11.2 81.7 72.8 87.6 78.2 59.7 27.2 32.6 52.9 52.1 32 43.1 6.6 15.5 Net Fixed Assets 19.6 14.9 54.7 16 7.3 8.8 7.6 24.4 50.8 62.5 13.6 13.7 57 52.2 14.1 34.6 Assets - Other 6.9 3.8 7.2 1 1.3 2.4 9.3 4.9 5.4 3.1 11.8 8.9 2 4 0.1 7.2 Intangibles 22.2 46.1 7.4 1.3 0 1.2 4.4 11.1 14.6 1.9 21.4 22.3 9 0.6 76.8 37.1 Investments & Advances 0.1 3.1 2.9 0 18.6 0 0 0 0 0 0 3 0 0 0.7 0 Total Asset 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

Liabilities & Equity Accounts Payable 9.8 2.2 7.4 9.1 38.3 18 35.1 22.6 6.7 8.5 8.4 8.5 18 17.9 1.4 4.8 Debt in Current Liabilities 0.5 9.1 0 0 0 0 0.1 0 1.5 0 3.5 5.6 6.5 1.6 0.8 14.9 Income Taxes Payable 2.8 1.6 0.9 1.7 0 0 0 0 0 1.2 0.9 1 1.1 0.9 0.3 nmf Current Liabilities - Other 13 8.5 3.8 13.7 22.6 15.3 14.7 17.6 6.1 7.1 19.5 14.4 10.1 5.1 5.1 8.7 Current Liabilities - Total 26.1 21.4 12.2 24.4 60.9 33.3 49.9 40.2 14.2 16.7 32.4 29.4 35.7 25.5 7.5 28.3 LT Debt 4.8 5.9 51.2 0 2.2 0 56.9 7.4 41.3 18.3 21.7 8.9 19.7 28 14.4 11.9 Deffered Taxes 0.8 10.2 10.7 1.9 0 0 nmf 5.9 5 12 3.1 3.3 nmf 3 15 3.3 Liabilities - Other 8.6 7.3 9.5 0.7 8.9 3.7 0.2 11 10.9 12.4 14.6 8.9 2.5 3.2 0.7 17.5 Liabilities - Total 40.3 44.8 83.5 27.1 72.1 36.9 107 64.7 75.9 59.5 71.8 51.5 58.9 59.7 37.5 64.5 Stockholders' Equity 59.7 55.2 16.5 72.9 4.5 63.1 -7 35.3 24.1 40.5 28.2 48.5 41.1 40.3 62.5 35.5 Total Liabilities & Equity 100 100