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The noun 'companies' is the plural form of the noun company.
The plural noun 'companies' is an abstract noun as a word for associations of persons and assets that carry on a commercial or industrial enterprise; a word for a concept.
The plural noun 'companies' is a concrete noun as a word for groups of people (companies of soldiers, companies of actors, a company of swans, etc.); a word for physical groups.
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Abstract.
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Concrete. (But few bathtubs are made out of concrete.)
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