Friday, January 31, 2014

Industry Ratios

For financial analytic data for an industry, go to RMA Annual Statement Studies: Financial Ratio Benchmarks, a reference series starting in 2004/5 (call # R 332.632 R6). The most recent year available is 2012/13. The set is available in print in Reference.

Separated into 20 sections of major business lines arranged by NAICS code, RMA provides composite financial data for each category: assets such as cash, inventory, fixed assets, intangibles;  liabilities such as income taxes payable, long-term debt, deferred taxes, income data such as net sales, gross profit, operating expenses; and such measures as sales/receivables, cost of sales/payables, fixed worth, debt/worth, and more.

Opening sections of each volume explain how each figure is calculated.

For a fuller discussion of industry ratios and how they are used, see Stephen Bragg's Business Ratios and Formulas: A Comprehensive Guide (Wiley, 2002) in EBSCO eBooks.

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