The exercise offers students an intriguing learning scenario, involving analysis of the financial statements of 13 anonymized but well-known companies from diverse industries and sectors using financial ratios to eventually identify them. All 13 companies in the exercise are listed on the National Stock Exchange of India and were selected using National Industrial Classification codes. Moreover, the selected companies are taken from the top three firms in terms of market capitalization within each industry sector. The exercise provides financial data from the balance sheets and income statements of the 13 anonymized companies. Students are required to first categorize the anonymized companies into broad sectors and then identify their specific industry. Last, students are asked to identify the names of the anonymized companies. The sample has been divided into two categories: a training set and a testing set. Students should use the training set to develop a blueprint (a set of procedures) to identify the companies based on the sectoral and industrial characteristics reflected in their financial statements. They should then validate the blueprint by applying it to determine the identity of the companies in the testing set.