Teaching Note:Decoding Industries in the AI Era (IIMR-TN34-06/2026)

Bhatia, Vaneet

dc.contributor.author	Bhatia, Vaneet
dc.date.accessioned	2026-06-10T10:40:57Z
dc.date.available	2026-06-10T10:40:57Z
dc.date.issued	2026-06-10
dc.identifier.uri	http://dspace.iimrohtak.ac.in:8080/xmlui/handle/123456789/96
dc.description	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.	en_US
dc.language.iso	en	en_US
dc.publisher	IIM ROHTAK	en_US
dc.title	Teaching Note:Decoding Industries in the AI Era (IIMR-TN34-06/2026)	en_US