http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/11 2026-06-29T06:55:00Z 2026-06-29T06:55:00Z Bhatia, Vaneet http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/96 2026-06-10T10:40:57Z 2026-06-10T00:00:00Z

Teaching Note:Decoding Industries in the AI Era (IIMR-TN34-06/2026) Bhatia, Vaneet This case provides abridged common-size financial statements and selected ratios of 10 companies from different industries. Participants are required to identify the industries and the prevalent business models within them. In addition, the case also exposes participants to the limitations of using AI in financial decision-making. This case allows instructors to challenge participants’ understanding of financial statements and ratios. The objective is to understand the industry characteristics reflected in the values reported in financial statements and financial ratios. This case assumes participants are comfortable with basic financial statements and ratio analysis. In addition, the case provides AI-generated output that correctly identifies the industries of several companies. Output also provides the rationale for identification. The case appears challenging, as many values are missing from the abridged statements provided at the end. Nevertheless, by focusing on key indicators and applying careful analysis, it is possible to confidently identify most of the industries in which the companies operate. If a participant is thorough with ratios and balance sheet indicators (and identifying anomalies in ratios) for different industries, it is possible to identify all of them correctly. While conducting the analysis, participants would realise the strength of financial analysis in general and ratio analysis in particular. Participants will also appreciate that they cannot trust AI’s output and must complement the AI analysis with their own due diligence for decision-making.

2026-06-10T00:00:00Z Bhatia, Vaneet http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/95 2026-06-10T10:37:16Z 2026-06-10T00:00:00Z

Case: Decoding Industries in the AI Era (IIMR-C34-06/2026) Bhatia, Vaneet

2026-06-10T00:00:00Z Ghosh, Koustab http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/94 2026-06-10T10:43:11Z 2026-03-24T00:00:00Z

Case: The Loss of Life: The Dilemma at IAL (IIMR-C33-03/2026) Ghosh, Koustab On 10th January 2018, Ankur Bhatnagar, 25 years old a final year MBA student of the Institute of Advanced Learning (IAL), talked to some of his friends while having breakfast in the hostel mess and went to his room, saying that he would skip today’s morning classes as he was not feeling well. Later, on the same day (i.e., 10th January 2018), when his friends were searching for him during lunch, he was found hanging in his hostel room. Mourn prevailed all over the campus, and all scheduled events and activities were put on hold except for classes. People on campus thought that stress might be the likely reason behind this incident. The annual student festival was coming up in the next two days. However, unlike previous years, no one was taking a keen interest and showing exuberance towards the fest. The police investigation is currently in place.

2026-03-24T00:00:00Z Ghosh, Koustab http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/93 2026-06-10T10:43:26Z 2026-03-24T00:00:00Z

Teaching Note:The Loss of Life: The Dilemma at IAL (IIMR-TN33-03/2026) Ghosh, Koustab The case concerns a student's suicide at a large institution, which resulted in a major crisis and generated concerns about the institution's reputation. This case further brings up various issues such as responsibilities of higher education system and moral implications of handling a crisis.

2026-03-24T00:00:00Z