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Financial Ratios
D&B Ind. Norms & Key Business Ratios
INDUSTRY NORMS AND KEY BUSINESS RATIOS
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The UNT Libraries do not have the online equivalent at this time.
- Location: HF5681. R25I5 [ON RESERVE at Willis Library, 1st floor, Current Periodicals/Reserves Desk]. A copy is also located at the UNT Dallas Library.
- Published annually by Dun & Bradstreet.
- Industry Norms and Key Business Ratios is organized by SIC (Standard Industrial Classification) code.
- It provides benchmark annual financial performance ratios per industry code by asset size (large, medium, and small-size firms).
- Both typical and common-size financial statements and 14 key ratios provide important information about industry performance with respect to solvency, efficiency and, profitability.
- It includes private companies.
- D&B covers one year at a time.
- Use this book to compare a company's performance against its industry/competitors or to see trends in industry performance over time.
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SAMPLE ENTRY: SIC 5112
Aggregation of Balance Sheets & Income Statements for the Stationery & Office Supplies Industry
| SIC 5112 Stationery & Office Supplies (No Breakdown)2008 (71 establishments) |
$ | % |
|---|---|---|
| Cash | 243,070 | 17.0 |
| Accounts Receivable | 533,325 | 37.3 |
| Notes Receivable | 1,430 | 0.1 |
| Inventory | 263,088 | 18.4 |
| Other Current | 64,342 | 4.5 |
| Total Current | 1,105,255 | 77.3 |
| Fixed Assets | 205,895 | 14.4 |
| Other Non-Current | 118,675 | 8.3 |
| Total Assets | 1,429,825 | 100.0 |
| Accounts Payable | 583,369 | 40.8 |
| Bank Loans | 8,579 | 0.6 |
| Notes Payable | 21,447 | 1.5 |
| Other Current | 77,210 | 5.4 |
| Total Current | 690,605 | 48.3 |
| Other Long-Term | 152,992 | 10.7 |
| Deferred Credits | 1,430 | 0.1 |
| Net Worth | 584,798 | 40.9 |
| Total Liabilities & Net Worth | 1,429,825 | 100.0 |
| Net Sales | 5,908,368 | 5,980,368 |
| Gross Profit | 1,760,694 | 1,760,694 |
| Net Profit After Tax | 64,992 | 64,992 |
| Working Capital | 414,650 | 414,650 |
RATIOS for SIC 5112, Stationery & Office Supplies Industry:
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| RATIOS | Upper Quartile | Median Quartile | Lowest Quartile |
|---|---|---|---|
| SOLVENCY | |||
| Quick Ratio (times) | 2.7 | 1.2 | 0.8 |
| Current Ratio (times) | 3.7 | 1.9 | 1.3 |
| Curr Liab to NW (%) | 27.2 | 74.1 | 146.4 |
| Curr Liab to Inv (%) | 114.1 | 214.4 | 531.9 |
| Total Liab to NW (%) | 30.4 | 96.6 | 232.6 |
| Fixed Assets to NW (%) | 8.8 | 23.8 | 51.6 |
| EFFICIENCY | |||
| Coll Period (days) | 26.9 | 32.9 | 42.4 |
| Sales to Inv (%) | 45.8 | 21.2 | 13.9 |
| Assets to Sales (%) | 15.8 | 24.2 | 36.4 |
| Sales to Nwc (times) | 19.6 | 11.4 | 6.1 |
| Acct Pay to Sales (%) | 3.2 | 5.3 | 7.0 |
| PROFITABILITY | |||
| Return on Sales (%) | 2.5 | 0.8 | (0.3) |
| Return on Assets (%) | 10.0 | 3.9 | (0.5) |
| Return on NW (%) | 19.6 | 10.6 | (0.7) |
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