45 Industry Benchmarks 2013 2014

7/26/2019 45 Industry Benchmarks 2013 2014

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Ranges and Medians

A011200Nursery production (Outdoors)

Financial ratio

Business size

Micro Small Medium Large$60,000 - $114,068 $114,069 - $248,923 $248,924 - $722,096 $722,097 - $7,024,374

annual turnover annual turnover annual turnover annual turnover

Range

Gross profit ratio 72 to 96 63 to 90 62 to 88 61 to 86

!to"# turnover per annu 0 to 2 ties 0 to 1 ties 0 to 3 ties 1 to 4 ties

!alaries and %ages&turnover ratio 0 to 1' 0 to 22 1' to 36 13 to 30

Balance sheet ratios

Return on total assets 0 to 22 0 to 19 0 to 18 0 to 18

Return on e(uit) -' to 13 0 to 34 -3 to 6' 2 to 68

*urrent ratio 44 to 832 33 to 477 63 to 274 68 to 209

+ui"# ratio 7 to 476 8 to 3'2 1' to 121 22 to 138

iailit) stru"ture ' to 97 0 to 86 -9 to 61 6 to '0

Median

Gross profit ratio 84 78 76 76

!to"# turnover per annu 1 tie 1 tie 1 tie 2 ties

!alaries and %ages&turnover ratio 0 12 24 22


Return on total assets 4 1 3 8

Return on e(uit) 4 7 4 27

*urrent ratio 147 104 121 114

+ui"# ratio 8' 34 49 62

iailit) stru"ture 73 2' 16 2'

C117400Bakery product manufacturing (Nonfactory !ased)

Business size

Micro Small Medium Large



$60,000 - $166,328 $166,329 - $291,6'4 $291,6'' - $'0',126 $'0',127 - $9,221,086


Range

Gross profit ratio 47 to 61 4' to 60 42 to 61 '0 to 67

!to"# turnover per annu 10 to 26 ties 12 to 37 ties 17 to 44 ties 17 to '' ties!alaries and %ages&turnover ratio 0 to 14 1 to 17 7 to 2' 19 to 3'


Return on total assets 0 to 26 0 to 40 0 to 33 0 to 1'

Return on e(uit) 0 to 42 0 to 66 0 to '3 0 to 67

*urrent ratio 23 to 43' 27 to 33' 23 to 2'9 19 to 141

+ui"# ratio 9 to 228 12 to 142 10 to 171 12 to 112

iailit) stru"ture 0 to 97 3 to 96 0 to 93 -9 to 40

Median

Gross profit ratio '3 '2 '0 60

!to"# turnover per annu 14 ties 21 ties 30 ties 29 ties





*urrent ratio 146 129 103 '6

+ui"# ratio 7' '4 '8 39

iailit) stru"ture 87 80 63 3

C121400"ine and other alcoholic !e#erage manufacturing

Financial ratio

Business size


$60,000 - $17',270 $17',271 - $'40,000 $'40,001 - $1,889,''3 $1,889,''4 - $9,019,971


Range

Gross profit ratio 12 to 99 34 to 90 27 to 70 2' to 71




!alaries and %ages&turnover ratio 0 to 16 0 to 7 2 to 22 2 to 16


Return on total assets -14 to 13 -3 to 18 -8 to 2 0 to 12

Return on e(uit) -1 to 78 0 to '1 -8 to 21 0 to 46

*urrent ratio 23 to 222 44 to 164 7' to 213 103 to 311

+ui"# ratio 11 to 12' 8 to 11' 20 to 9' 44 to 181

iailit) stru"ture -78 to '9 -3' to 43 -49 to 32 16 to ''

Median

Gross profit ratio 6' 67 43 '0

!to"# turnover per annu 1 tie 1 tie 1 tie 1 tie




Return on e(uit) 8 9 0 21*urrent ratio 84 107 99 1'7

+ui"# ratio 38 43 41 87

iailit) stru"ture 6 1' 1 30

C149200"ooden structural fitting and component manufacturing

Financial ratio

Business size


$60,000 - $182,191 $182,192 - $'18,27' $'18,276 - $1,388,0'3 $1,388,0'4 - $9,099,068


Range

Gross profit ratio '0 to 7' 43 to 62 40 to '8 33 to '7





Return on e(uit) -4 to '8 -1 to '' -3 to '7 0 to 114

*urrent ratio 27 to 284 47 to 179 '' to 1'1 88 to 174



+ui"# ratio 14 to 27' 33 to 143 44 to 128 62 to 1'3

iailit) stru"ture -3 to 82 -4 to 43 -14 to 32 2 to 40

Median

Gross profit ratio 61 '2 '1 48






*urrent ratio 81 100 103 114

+ui"# ratio 68 82 82 96


C149900"ood product manufacturing n$e$c$

Financial ratio

Business size


$60,000 - $111,'80 $111,'81 - $21',142 $21',143 - $63',670 $63',671 - $9,133,692


Range

Gross profit ratio '4 to 81 60 to 76 49 to 7' 39 to 6'




Return on total assets 0 to '6 -4 to 1' -3 to 20 1 to 22

Return on e(uit) 0 to 74 0 to 44 -26 to 32 14 to 90


+ui"# ratio 6 to 1'2 10 to 133 28 to 236 '1 to 143

iailit) stru"ture -9 to 82 -31 to '2 -14 to 60 ' to '1

Median

Gross profit ratio 68 66 64 '4!to"# turnover per annu 2 ties 4 ties 4 ties 8 ties







*urrent ratio 91 88 129 118

+ui"# ratio 21 '9 82 84


C203400%oncrete product manufacturing

Financial ratio

Business size


$60,000 - $177,8'1 $177,8'2 - $439,480 $439,481 - $1,462,172 $1,462,173 - $7,990,493


Range

Gross profit ratio n&a '7 to 79 48 to 69 37 to '8

!to"# turnover per annu n&a to n&a ties 3 to 14 ties 3 to 12 ties 4 to 24 ties

!alaries and %ages&turnover ratio n&a 1 to 24 8 to 32 9 to 22


Return on total assets n&a -1 to 11 0 to 1' 7 to 29

Return on e(uit) n&a -2 to 47 0 to 122 17 to 108

*urrent ratio n&a '1 to 268 82 to 207 80 to 189

+ui"# ratio n&a 39 to 268 61 to 162 '9 to 122

iailit) stru"ture n&a -23 to 47 -3 to 30 7 to '4

Median

Gross profit ratio n&a 69 '6 '0

!to"# turnover per annu n&a 8 ties 8 12 ties

!alaries and %ages&turnover ratio n&a 17 22 18


Return on total assets n&a 3 6 12

Return on e(uit) n&a 7 37 4'*urrent ratio n&a 103 121 119



+ui"# ratio n&a 99 111 107

iailit) stru"ture n&a 12 16 2'

C222300 &rchitectural aluminium product manufacturing

Financial ratio

Business size


$60,000 - $327,012 $327,013 - $1,03',9'1 $1,03',9'2 - $2,023,148 $2,023,149 - $9,776,928


Range

Gross profit ratio 42 to 77 39 to '6 34 to '0 29 to 42



Balance sheet ratiosReturn on total assets 0 to 43 0 to 14 -1 to 19 1 to 23

Return on e(uit) -2 to '' -1 to 43 -' to 62 6 to 99

*urrent ratio '2 to 280 68 to 200 '7 to 169 84 to 190

+ui"# ratio 32 to 243 '0 to 171 44 to 143 70 to 161

iailit) stru"ture -6 to 74 0 to '2 0 to 46 1 to 48

Median



!alaries and %ages&turnover ratio 1 1' 18 1'




*urrent ratio 99 106 111 120

+ui"# ratio 88 91 83 100


C222900 Structural metal product manufacturing

Business size



Financial ratio Micro Small Medium Large

$60,000 - $197,872 $197,873 - $'74,166 $'74,167 - $1,363,031 $1,363,032 - $9,17',0'3


Range

Gross profit ratio 49 to 98 46 to 7' 39 to 67 3' to '7!to"# turnover per annu n&a to n&a 6 to 32 ties 6 to 28 ties ' to 22 ties

!alaries and %ages&turnover ratio 0 to 28 1 to 2' 6 to 27 10 to 2'



Return on e(uit) 0 to '8 0 to '' 1 to 6' ' to 78

*urrent ratio 20 to 222 62 to 209 70 to 181 90 to 23'

+ui"# ratio 19 to 222 '3 to 160 '4 to 132 80 to 196

iailit) stru"ture -1 to 69 -' to 43 2 to 46 1 to '2

Median

Gross profit ratio 80 '6 '2 46

!to"# turnover per annu n&a 14 ties 10 ties 14 ties




Return on e(uit) 4 ' 30 33

*urrent ratio 90 104 116 14'

+ui"# ratio 82 91 69 122


C229900Other Fa!ricated Metal 'roduct Manufacturing n$e$c$

Financial ratio

Business size


$60,000 - $117,812 $117,813 - $278,'86 $278,'87 - $892,468 $892,469 - $9,987,213


Range

Gross profit ratio 68 to 100 68 to 100 '6 to 78 47 to 71






Return on total assets 0 to 8' 0 to 32 0 to 1' 0 to 2'

Return on e(uit) 0 to 9' 0 to 77 0 to 61 4 to 67

*urrent ratio 31 to 270 '1 to 311 '7 to 242 9' to 230

+ui"# ratio 2' to 219 46 to 247 46 to 209 6' to 18'

iailit) stru"ture -1 to 83 0 to 68 -1 to '8 7 to '6

Median

Gross profit ratio 92 90 66 '9

!to"# turnover per annu 6 ties ' ties 9 ties 7 ties



Return on total assets 9 ' 3 10Return on e(uit) 4 8 14 28

*urrent ratio 96 121 118 141

+ui"# ratio 79 101 91 104


E301100ouse %onstruction

Financial ratio

Business size

Micro Small Medium Large$60,000 - $99,138 $99,139 - $217,697 $217,698 - $'99,397 $'99,398 - $9,926,30'


Range

Gross profit ratio 70 to 99 '6 to 92 40 to 79 23 to 72

!to"# turnover per annu 0 to 10 ties 1 to 22 ties 2 to 23 ties 3 to 2' ties



Return on total assets 0 to 167 0 to 61 0 to 23 0 to 2'

Return on e(uit) 0 to 137 0 to 87 0 to 82 0 to 104



*urrent ratio 22 to 234 37 to 229 '7 to 19' 81 to 182

+ui"# ratio 19 to 216 28 to 209 42 to 160 '' to 149

iailit) stru"ture -3 to 79 -3 to 67 -2 to '0 0 to 41

Median

Gross profit ratio 90 73 61 4'






*urrent ratio 7' 92 99 110

+ui"# ratio 71 83 90 93


E301900Other residential !uilding construction

Financial ratio

Business size


$60,000 - $82,779 $82,780 - $138,'62 $138,'63 - $38',042 $38',043 - $9,416,312


Range

Gross profit ratio 73 to 100 60 to 94 43 to 80 22 to 7'

!to"# turnover per annu n&a to n&a 0 to ' ties 1 to 32 ties 2 to 20 ties




Return on e(uit) 0 to 383 0 to 188 -1 to 98 0 to 107


+ui"# ratio ' to 270 29 to 324 41 to 176 4' to 1'9

iailit) stru"ture -2 to 83 0 to 83 -' to '8 -2 to 42

Median

Gross profit ratio 9' 79 64 49



!to"# turnover per annu n&a 1 tie 4 ties ' ties



Return on total assets 140 16 1 '


*urrent ratio 84 117 9' 100

+ui"# ratio 7' 112 86 8'


E302000Nonresidential !uilding construction

Financial ratio

Business size


$60,000 - $133,218 $133,219 - $418,003 $418,004 - $1,376,961 $1,376,962 - $9,979,4'9


Range

Gross profit ratio 6' to 100 47 to 94 31 to 78 22 to 72

!to"# turnover per annu 2 to 22 ties 1 to 19 ties 2 to 44 ties ' to 60 ties




Return on e(uit) 0 to 13' 0 to 71 0 to 91 0 to 102

*urrent ratio 33 to 376 '3 to 278 64 to 199 88 to 176

+ui"# ratio 26 to 360 41 to 267 '' to 182 64 to 1'4

iailit) stru"ture 0 to 87 0 to 62 -2 to 48 0 to 47

Median

Gross profit ratio 93 71 '1 41





Return on e(uit) 7 11 27 3'



*urrent ratio 103 113 109 113

+ui"# ratio 98 109 103 103


E310100Road and !ridge construction

Financial ratio

Business size


$60,000 - $203,043 $203,044 - $621,330 $621,331 - $1,931,603 $1,931,604 - $9,903,1'0


Range

Gross profit ratio 79 to 100 70 to 98 '6 to 80 40 to 89

!to"# turnover per annu n&a to n&a n&a to n&a ' to 37 ties ' to 60 ties

!alaries and %ages&turnover ratio 0 to 6 1 to 30 12 to 28 11 to 26Balance sheet ratios

Return on total assets 0 to 82 0 to 1' 0 to 2' 4 to 23

Return on e(uit) 0 to 112 0 to 43 0 to 7' 3 to 87


+ui"# ratio 42 to 273 '0 to 218 82 to 21' 70 to 202

iailit) stru"ture -9 to '1 3 to 74 9 to '6 2 to '4

Median


!to"# turnover per annu n&a n&a 14 ties 24 ties



Return on total assets ' 3 10 10


*urrent ratio 118 122 141 112

+ui"# ratio 113 120 138 100


E324400'ainting and decorating ser#ices



Financial ratio

Business size


$60,000 - $94,82' $94,826 - $1'4,'91 $1'4,'92 - $319,261 $319,262 - $9,200,79'


RangeGross profit ratio 77 to 92 76 to 89 77 to 88 70 to 88

!to"# turnover per annu 3 to 29 ties ' to 41 ties ' to 40 ties 6 to 49 ties

!alaries and %ages&turnover ratio 0 to 2 0 to 22 0 to 3' 8 to 43



Return on e(uit) 0 to 2'4 0 to 163 0 to 117 0 to 83

*urrent ratio 28 to 29' 28 to 24' '3 to 22' 7' to 243

+ui"# ratio 2' to 277 26 to 228 46 to 218 70 to 229

iailit) stru"ture 0 to 83 -3 to 78 0 to 68 1 to 62

Median


!to"# turnover per annu 13 ties 11 ties 1' ties 19 ties






+ui"# ratio 91 83 103 116

iailit) stru"ture 42 32 2' 30

F341100&gricultural and construction machinery holesaling

Financial ratio

Business size


$60,000 - $3'7,743 $3'7,744 - $1,077,887 $1,077,888- $2,481,816 $2,481,817 - $9,976,040


Range





!alaries and %ages&turnover ratio 0 to 0 0 to 14 ' to 16 ' to 17


Return on total assets -1 to 9 0 to 14 0 to 18 2 to 18

Return on e(uit) -4 to 41 0 to 74 0 to '8 11 to '9


+ui"# ratio 27 to 197 37 to 169 40 to 187 48 to 1''

iailit) stru"ture -4 to 6' 0 to 44 0 to '3 12 to 46

Median

Gross profit ratio 47 41 3' 32


!alaries and %ages&turnover ratio 0 ' 9 11

Balance sheet ratiosReturn on total assets 1 3 6 8


*urrent ratio 104 121 143 176

+ui"# ratio 92 76 82 87


F349400Other electrical and electronic goods holesaling

Financial ratio

Business sizeMicro Small Medium Large

$60,000 - $234,96' $234,966 - $694,''1 $694,''2 - $1,714,783 $1,714,784 - $9,999,73'


Range

Gross profit ratio 30 to 77 32 to '7 34 to '4 2' to 43


!alaries and %ages&turnover ratio 0 to 2 0 to 18 8 to 2' 7 to 16


Return on total assets 0 to 1' -2 to 12 0 to 17 1 to 2'



Return on e(uit) -4 to 43 0 to 66 0 to '6 8 to 72

*urrent ratio 46 to 404 70 to 2'' 97 to 2'' 107 to 283

+ui"# ratio 31 to 2'4 34 to 169 '' to 181 64 to 197

iailit) stru"ture -7 to 6' -6 to 46 0 to '4 ' to '6

Median

Gross profit ratio '2 4' 43 34


!alaries and %ages&turnover ratio 0 1 1' 12


Return on total assets 0 0 ' 9


*urrent ratio 104 112 140 161

+ui"# ratio 80 84 98 97


F360900Other grocery holesaling

Financial ratio

Business size


$60,000 - $167,783 $167,784 - $46',942 $46',943 - $1,69',8'4 $1,69',8'' - $9,949,24'


Range

Gross profit ratio 28 to 9' 18 to 63 16 to 48 1' to 36!to"# turnover per annu 2 to 10 ties 3 to 24 ties 4 to 18 ties ' to 18 ties



Return on total assets -10 to 18 -1 to 14 0 to 20 0 to 19


*urrent ratio 34 to 330 38 to 2'0 7' to 213 88 to 216

+ui"# ratio 13 to 219 16 to 172 41 to 1'2 '0 to 1'4

iailit) stru"ture -16 to 78 -26 to 70 -11 to 43 4 to '3

Median



Gross profit ratio '1 39 27 24





Return on e(uit) 6 ' 11 29

*urrent ratio 88 100 119 129

+ui"# ratio '4 68 74 88


G391100 %ar retailing

Financial ratio

Business size


$60,000 - $220,739 $220,740 - $691,8'7 $691,8'8 - 1,9'6,'18 $1,9'6,'19 - $9,989,049


Range

Gross profit ratio 9 to '0 12 to 34 12 to 26 11 to 22


!alaries and %ages&turnover ratio 0 to 0 0 to ' 0 to 7 2 to 7



Return on e(uit) -10 to 3' 0 to 37 0 to '2 3 to 6'*urrent ratio 44 to 479 62 to 32' 100 to 314 113 to 319

+ui"# ratio 4 to 244 6 to 104 16 to 124 17 to 11'

iailit) stru"ture -12 to 86 -16 to 66 0 to '0 6 to '3

Median


!to"# turnover per annu 3 ties 4 ties ' ties ' ties







*urrent ratio 114 112 14' 172

+ui"# ratio 34 36 43 '7


G39220 *yre retailing

Financial ratio

Business size


$60,000 - $3'0,''2 $3'0,''3 - $677,7'3 $677,7'4 - $1,247,'96 $1,247,'97 - $9,939,828


Range

Gross profit ratio 31 to '0 34 to 44 30 to 43 31 to 40

!to"# turnover per annu3 to 16 ties 6 to 16 ties 7 to 17 ties 7 to 17 ties




Return on e(uit) 0 to '3 0 to 47 0 to 61 22 to 87


+ui"# ratio 13 to 122 2' to 8' 38 to 112 '' to 129

iailit) stru"ture -' to 44 -16 to 2' -9 to 34 6 to 47

Median






Return on e(uit) 2 1 24 '1


+ui"# ratio 41 '' 67 80

iailit) stru"ture 3 0 ' 2'



G400000'etroleum fuel retailing

Financial ratio

Business size


$60,000 - $773,767 $773,768 - $2,'33,219 $2,'33,220 - $',183,816 $',183,817 - $9,977,998


Range


!to"# turnover per annu ' to 17 ties 18 to 42 ties 26 to 41 ties 42 to 64 ties

!alaries and %ages&turnover ratio 0 to 19 3 to 10 2 to ' 2 to '


Return on total assets 0 to 16 -3 to 8 0 to 6 0 to 13


*urrent ratio 42 to 2'6 '7 to 199 61 to 14' 60 to 173

+ui"# ratio 24 to 1'6 23 to 120 24 to 90 29 to 123

iailit) stru"ture -2 to 60 0 to 4' 0 to 30 1 to 38

Median


!to"# turnover per annu 11 ties 28 ties 34 ties '1 ties





*urrent ratio 101 117 93 106

+ui"# ratio 63 '7 '' 67


G411000Supermarket and grocery stores

Financial ratio

Business size


$60,000 - $337,278 $337,279 - $'99,974 $'99,97' - $1,0'3,734 $1,0'3,73' - $9,748,896




Range

Gross profit ratio 13 to 3' 13 to 22 12 to 19 14 to 22

!to"# turnover per annu ' to 14 ties 7 to 16 ties 10 to 20 ties 10 to 19 ties




Return on e(uit) -2 to 46 0 to 30 0 to 32 0 to 4'

*urrent ratio 39 to 674 '6 to '19 '4 to 3'' '6 to 20'

+ui"# ratio 4 to 192 ' to 123 6 to 132 12 to 81

iailit) stru"ture -3 to 93 0 to 91 0 to 8' 1 to '8

Median



!alaries and %ages&turnover ratio 0 0 2 6Balance sheet ratios


Return on e(uit) ' 4 4 12

*urrent ratio 110 1'7 138 96

+ui"# ratio 27 24 26 31


G412100Fresh meat+ fish and poultry retailing

Financial ratio

Business size


$60,000 - $243,990 $243,991 - $'43,783 $'43,784 - $1,049,321 $1,049,322 - $9,143,831


Range

Gross profit ratio 27 to 68 27 to 44 2' to 38 18 to 32






Return on total assets -4 to 19 -' to 16 -1 to 10 -2 to 14

Return on e(uit) -1 to 69 -8 to 46 0 to 72 0 to 81

*urrent ratio 14 to 2'3 17 to 203 38 to 148 32 to 100

+ui"# ratio ' to 177 7 to 130 21 to 103 14 to 6'

iailit) stru"ture 0 to 91 -4 to 64 -6 to 61 -3 to 38

Median

Gross profit ratio 40 3' 33 26






*urrent ratio 70 67 78 ''

+ui"# ratio 38 32 '2 34iailit) stru"ture 36 3 7 '

G412200Fruit and #egeta!le retailing

Financial ratio

Business size


$60,000 - $241,601 $241,602 - $'27,647 $'27,648 - $1,26',30' $1,26',306 - $9,213,13'


RangeGross profit ratio 24 to '2 18 to 32 16 to 27 17 to 28

!to"# turnover per annu 8 to '3 ties 11 to 38 ties 9 to 49 ties 20 to 6' ties

!alaries and %ages&turnover ratio 0 to 12 0 to 9 2 to 10 ' to 13



Return on e(uit) -14 to 101 0 to 100 0 to 48 0 to '4

*urrent ratio 16 to 26' 2' to 3'1 39 to 379 30 to 137

+ui"# ratio ' to 114 7 to 172 7 to 209 9 to 72

iailit) stru"ture -17 to 93 -1' to 84 -2 to 78 -1 to '3



Median







*urrent ratio 6' 91 98 61

+ui"# ratio 39 33 43 31

iailit) stru"ture 43 ' 20 9

G412300 Li,uor retailing

Financial ratio

Business size


$60,000 - $487,442 $487,443 - $982,003 $982,004 - $1,830,'93 $1,830,'94 - $8,621,821


Range


!to"# turnover per annu 2 to 8 ties 3 to 9 ties ' to 10 ties 6 to 11 ties



Return on total assets -19 to ' -2 to 3 0 to ' 0 to 12Return on e(uit) 0 to 78 0 to '1 0 to 36 0 to 8'

*urrent ratio 33 to 222 '9 to 392 78 to 230 7' to 166

+ui"# ratio 6 to 107 ' to 71 8 to 82 1' to 63

iailit) stru"ture -19 to '1 -1 to 49 0 to 43 3 to 42

Median


!to"# turnover per annu ' ties 6 ties 7 ties 8 ties

!alaries and %ages&turnover ratio 0 4 4 '







+ui"# ratio 16 18 32 32

iailit) stru"ture 3 1 4 1'

G412900Other specialised food retailing

Financial ratio

Business size


$60,000 - $117,370 $117,371 - $231,849 $231,8'0 - ''0,68' $''0,686 - $9,820,960


Range

Gross profit ratio 30 to '9 31 to '9 33 to 60 29 to '0

!to"# turnover per annu 3 to 12 ties 3 to 16 ties 4 to 21 ties ' to 13 ties




Return on e(uit) -' to 82 -8 to 6' 0 to 61 0 to 73

*urrent ratio 24 to 162 22 to 223 36 to 248 '4 to 189

+ui"# ratio 6 to 7' 7 to 101 8 to 123 10 to 100

iailit) stru"ture -3' to 78 -42 to 72 -27 to '6 0 to '0

MedianGross profit ratio 46 4' 4' 42

!to"# turnover per annu ' ties 7 ties 7 ties 6 ties






+ui"# ratio 30 3' 36 40

iailit) stru"ture 3 0 ' 13



G421100Furniture retailing

Financial ratio

Business size


$60,000 - $200,917 $200,918 - $'18,18' $'18,186 - $1,191,424 $1,191,42' - $8,747,80'


Range

Gross profit ratio 37 to 7' 3' to '1 3' to 49 3' to 46

!to"# turnover per annu 1 to 8 ties 2 to 6 ties 2 to ' ties 3 to 8 ties




Return on e(uit) 0 to 31 0 to '4 0 to 48 0 to 63*urrent ratio 49 to '46 78 to 378 86 to 311 89 to 218

+ui"# ratio 11 to 26' 14 to 194 2' to 118 16 to 11'

iailit) stru"ture -38 to 78 -10 to 68 -2 to 48 0 to 4'

Median


!to"# turnover per annu 2 ties 3 ties 3 ties ' ties





*urrent ratio 126 124 137 126

+ui"# ratio 102 '1 60 64

iailit) stru"ture 1' 8 11 21

G421200Floor co#erings retailing

Financial ratio


$60,000 - $3'4,00' $3'4,006 - $928,394 $928,39'- 1,631,220 $1,631,221 - $9,970,28'




Range

Gross profit ratio 3' to 76 33 to '3 24 to 48 24 to 48


!alaries and %ages&turnover ratio 0 to 10 1 to 1' 4 to 13 7 to 14



Return on e(uit) 0 to '1 -3 to 97 0 to 82 ' to 96

*urrent ratio '0 to 290 79 to 20' 77 to 136 83 to 170

+ui"# ratio 24 to 190 37 to 13' 37 to 97 '2 to 126

iailit) stru"ture -18 to 86 0 to 40 -' to 27 6 to 36

Median


!to"# turnover per annu ' ties 9 ties 11 ties 11 ties!alaries and %ages&turnover ratio 0 8 8 10



Return on e(uit) ' 18 17 40

*urrent ratio 106 110 102 121

+ui"# ratio 78 76 68 81


G422100-lectrical+ electronic and gas appliance retailing

Financial ratio

Business size


$60,000 - $200,392 $200,393 - $'01,263 $'01,264 - $1,306,'66 $1,306,'67 - 9,974,369


Range

Gross profit ratio 40 to 87 33 to '8 29 to 47 24 to 43

!to"# turnover per annu 2 to 9 ties 2 to 9 ties 3 to 12 ties 4 to 20 ties!alaries and %ages&turnover ratio 0 to 12 0 to 18 6 to 19 9 to 18




Return on total assets -1 to 26 -6 to 7 0 to 11 -2 to 18

Return on e(uit) 0 to 87 -14 to 44 -6 to 39 -4 to 81

*urrent ratio 19 to 387 '9 to 22' 72 to 266 84 to 178

+ui"# ratio 12 to 2'1 10 to 131 27 to 127 34 to 118


Median

Gross profit ratio '9 4' 38 30

!to"# turnover per annu 4 ties ' ties ' ties 8 ties




Return on e(uit) 6 0 ' 24

*urrent ratio 92 98 101 117+ui"# ratio '0 43 '' 67


G422200%omputer and computer peripheral retailing

Financial ratio

Business size


$60,000 - $131,9'2 $131,9'3 - $261,'17 $261,'18 - $632,74' $632,746 - $4,463,206


Range

Gross profit ratio 3' to 84 28 to 61 32 to '9 21 to 47




Return on total assets -30 to 19 0 to 10 0 to 21 -1 to 1'

Return on e(uit) 0 to 96 0 to 67 0 to 10' 0 to 73

*urrent ratio 21 to 164 4' to 311 69 to 204 92 to 27'

+ui"# ratio 14 to 149 19 to 287 28 to 142 '4 to 131



iailit) stru"ture -46 to 68 0 to 73 -4 to 40 -6 to 38

Median

Gross profit ratio '7 48 4' 36







+ui"# ratio 37 '7 82 90


G423100ardare and !uilding supplies retailing

Financial ratio

Business size


$60,000 - $272,671 $272,672 - $76','72 $76','73 - $1,737,1'' $1,737,1'6 - $9,8'2,261


Range




Balance sheet ratiosReturn on total assets -4 to 1' -1 to 6 0 to 13 0 to 16

Return on e(uit) -2 to 49 0 to 42 0 to '7 0 to 72

*urrent ratio 61 to '38 80 to 238 93 to 2'1 94 to 223

+ui"# ratio 14 to 249 21 to 120 27 to 121 40 to 12'


Median


!to"# turnover per annu 2 ties 3 ties 4 ties ' ties







*urrent ratio 131 123 140 139

+ui"# ratio 64 '7 6' 6'

iailit) stru"ture 13 ' 11 24

G423200.arden supplies retailing

Financial ratio

Business size


$60,000 - $141,213 $141,214 - $326,906 $326,907 - $9'2,784 $9'2,78' - $9,762,128


Range

Gross profit ratio 39 to 88 36 to 60 32 to '0 37 to 49

!to"# turnover per annu 1 to ' ties 1 to 10 ties 3 to 7 ties 3 to 9 ties




Return on e(uit) -4 to 32 -8 to 16 0 to '3 4 to 8'

*urrent ratio 44 to 90' 36 to 201 63 to 238 84 to 179

+ui"# ratio 16 to 343 ' to 101 10 to 11' 21 to 116

iailit) stru"ture -'3 to 90 -'3 to 38 -9 to 48 4 to 40Median

Gross profit ratio 64 4' 43 42

!to"# turnover per annu 2 ties ' ties 4 ties ' ties





*urrent ratio 97 83 10' 12'

+ui"# ratio 37 3' 34 '3



iailit) stru"ture 40 -2 9 23

G424100Sport and camping e,uipment retailing

Financial ratio

Business size

Micro Small Medium Large$60,000 - $191,978 $191,979 - $490,309 $490,310 - $946,348 $946,349 - $9,'41,407


Range



!alaries and %ages&turnover ratio 0 to 8 0 to 18 6 to 17 9 to 1'



Return on e(uit) 0 to '7 -1 to 32 -3 to '9 -2 to 66

*urrent ratio 33 to 346 71 to 319 81 to 2'7 9' to 222


iailit) stru"ture -39 to 6' -9 to '8 -14 to 32 0 to 43

Median




Balance sheet ratiosReturn on total assets 0 0 0 8


*urrent ratio 90 136 119 142

+ui"# ratio 29 36 30 29


G424400Nespaper and !ook retailing




$60,000 - $169,317 $169,318 - $420,013 $420,014 - $912,902 $912,903 - $8,'3',094


Range





Return on total assets -19 to 16 -2 to 18 -4 to ' -3 to '

Return on e(uit) -31 to 34 0 to 38 -2 to 49 0 to 48

*urrent ratio 42 to '41 90 to 4'2 62 to 287 72 to 223

+ui"# ratio 3 to 144 1' to 209 8 to 93 18 to 84

iailit) stru"ture -33 to 84 -6 to 78 -10 to '0 -8 to 40

Median


!to"# turnover per annu 1 tie 3 ties 4 ties 4 ties

!alaries and %ages&turnover ratio 0 7 12 1'




*urrent ratio 99 212 130 123

+ui"# ratio 41 '8 32 40


G424500Marine e,uipment retailing

Financial ratio

Business size


$60,000 - $162,742 $162,743 - $481,116 $481,117 - $1,331,644 $1,331,64' - $8,3'0,710


Range

Gross profit ratio 29 to 100 31 to '4 23 to 44 17 to 29

!to"# turnover per annu n&a to n&a ties 1 to 6 ties 2 to 8 ties 3 to 6 ties





Return on total assets -2 to 26 -11 to 7 0 to 7 0 to 1'


*urrent ratio 34 to 249 66 to 26' 100 to 319 108 to 183

+ui"# ratio 21 to 1'4 13 to 131 38 to 128 1' to 69

iailit) stru"ture -9 to 7' -31 to 31 -1 to 34 -1 to 29

Median


!to"# turnover per annu n&a 3 ties 3 ties 4 ties




Return on e(uit) 6 16 ' 17*urrent ratio 7' 124 143 128

+ui"# ratio '' 44 67 34


G425100%lothing retailing

Financial ratio

Business size


$60,000 - $13',766 $13',767 - $286,'84 $286,'8' - $631,767 $631,768 - $9,728,843


Range

Gross profit ratio 3' to 71 36 to 61 3' to '2 37 to '1




Return on total assets -2' to 12 -4 to 1' -1 to 7 -1 to 16

Return on e(uit) -4 to 62 -' to 41 0 to 46 0 to 72

*urrent ratio 43 to 388 67 to 4'' 67 to 248 86 to 224



+ui"# ratio 7 to 14' 7 to 1'8 6 to 87 11 to 88

iailit) stru"ture -33 to 73 -20 to 68 -13 to 40 0 to '1

Median







*urrent ratio 100 136 106 127

+ui"# ratio 31 33 24 43


G425200Footear retailing

Financial ratio

Business size


$60,000 - $216,090 $216,091 - $4'7,01' $4'7,016 - $813,21' $813,216 - $6,'34,209


Range



!alaries and %ages&turnover ratio 0 to 20 4 to 16 7 to 18 11 to 17Balance sheet ratios


Return on e(uit) 0 to 94 0 to 67 -1 to '7 0 to '4

*urrent ratio 3' to 479 82 to 268 87 to 303 104 to 236

+ui"# ratio 2 to 182 8 to '8 9 to 9' 7 to 70

iailit) stru"ture -'9 to 88 -13 to 2' 0 to 38 ' to '0

Median









*urrent ratio 168 119 134 148

+ui"# ratio 18 21 24 28

iailit) stru"ture 0 1 9 2'

G425300"atch and /eellery retailing

Financial ratio

Business size


$60,000 - $173,'30 $173,'31 - $391,67' $391,676 - $726,941 $726,942 - $',704,416


Range

Gross profit ratio 48 to 76 47 to 66 48 to 63 43 to '7




Return on total assets -2 to 44 0 to 11 0 to ' 0 to 14

Return on e(uit) -20 to '6 0 to '3 -1 to 16 0 to 49

*urrent ratio 68 to 623 77 to 368 80 to '01 106 to 34'

+ui"# ratio ' to 196 6 to 81 11 to 8' 11 to 109iailit) stru"ture -20 to 87 -1 to '2 0 to '0 10 to 62

Median

Gross profit ratio 62 '8 '6 '1

!to"# turnover per annu 1 tie 1 tie 1 tie 1 tie





*urrent ratio 161 162 18' 202



+ui"# ratio 41 26 48 41


G427100'harmaceutical+ cosmetic and toiletry goods retailing

Financial ratio


$60,000 - $68',788 $68',789 - $1,327,929 $1,327,930 - $2,277,771 $2,277,772 - $9,963,701


Range

Gross profit ratio 36 to 82 34 to 40 33 to 39 3' to 39




Return on total assets -2 to 23 0 to 20 3 to 2' 7 to 28


*urrent ratio 62 to 296 8' to 214 72 to 192 83 to 179


iailit) stru"ture -4 to 67 4 to '7 8 to '2 9 to '2

Median



!alaries and %ages&turnover ratio 2 14 14 1'Balance sheet ratios

Return on total assets 1 8 13 1'

Return on e(uit) 19 29 4' '0

*urrent ratio 106 131 117 120

+ui"# ratio 60 66 60 71

iailit) stru"ture 1' 27 28 27

G427200Stationery goods retailing

Business size



Financial ratio Micro Small Medium Large

$60,000 - $16',7'6 $16',7'7 - $418,972 $418,973 - $893,103 $893,104 - $8,232,609


Range

Gross profit ratio 28 to 79 34 to 64 34 to '2 30 to 41

!to"# turnover per annu 1 to 4 ties 2 to ' ties 3 to 7 ties 4 to 12 ties



Return on total assets 0 to 26 -4 to 4 0 to ' 0 to 10

Return on e(uit) 0 to '7 0 to 39 -1 to 11 -11 to 82

*urrent ratio 37 to 240 '3 to 440 '7 to 3'0 74 to 231

+ui"# ratio 2 to 149 ' to 129 16 to 9' 29 to 118

iailit) stru"ture -1 to 83 -3' to 20 -1 to '7 0 to 42

Median








+ui"# ratio 31 37 38 64iailit) stru"ture 11 0 7 6

G42790 Other store!ased retailing n$e$c$

Financial ratio

Business size


$60,000 - $122,310 $122,311 - $229,38' $229,386 - $'13,30' $'13,306 - $9,7'2,0'9


Range

Gross profit ratio 37 to 7' 38 to 64 37 to '8 31 to '3



!to"# turnover per annu 1 to ' ties 1 to ' ties 2 to 6 ties 2 to 10 ties

!alaries and %ages&turnover ratio 0 to 6 0 to 17 1 to 20 ' to 18




*urrent ratio 39 to '09 61 to '38 73 to 398 83 to 281

+ui"# ratio ' to 164 9 to 17' 10 to 133 17 to 14'

iailit) stru"ture -28 to 8' -' to 83 -3 to 61 0 to '7

Median





Return on total assets 0 0 0 'Return on e(uit) ' 2 1 14

*urrent ratio 113 141 129 128

+ui"# ratio 40 4' 43 '9


G431000Nonstore retailing

Financial ratio

Business size

Micro Small Medium Large$60,000 - $9',793 $9',794 - $172,131 $172,132 - $393,11' $393,116 - $6,210,017


Range

Gross profit ratio 32 to 93 37 to 77 33 to 71 24 to '9




Return on total assets -' to 3' 0 to 4' 0 to 23 0 to 21

Return on e(uit) -3 to 62 0 to 100 0 to 7' 0 to 86



*urrent ratio 28 to 422 38 to 330 '4 to 378 78 to 23'

+ui"# ratio 7 to 268 11 to 220 24 to 203 30 to 1''

iailit) stru"ture -29 to 80 -10 to 80 -3 to 73 -1 to '3

Median

Gross profit ratio '9 '4 48 39

!to"# turnover per annu 4 ties 4 ties ' ties 6 ties




Return on e(uit) 2 1' 10 14

*urrent ratio 104 99 109 112

+ui"# ratio '6 68 71 70


H451100%afes and restaurants

Financial ratio

Business size


$60,000 - $177,647 $177,648 - $344,2'4 $344,2'' - $671,447 $671,448 - $9,'08,238


Range

Gross profit ratio 48 to 6' '2 to 66 '7 to 67 60 to 68

!to"# turnover per annu 11 to 37 ties 14 to 41 ties 16 to 46 ties 20 to '2 ties!alaries and %ages&turnover ratio 0 to 30 1' to 34 22 to 37 2' to 37


Return on total assets -26 to 12 -1' to 8 -8 to 8 -1 to 17

Return on e(uit) -3 to 83 0 to '9 -2 to 46 0 to 69


+ui"# ratio 3 to 119 4 to 110 ' to 93 14 to 97

iailit) stru"ture -38 to 8' -32 to 70 -32 to '0 -11 to 40

Median

Gross profit ratio '7 60 62 6'




!alaries and %ages&turnover ratio 16 2' 30 32



Return on e(uit) 9 7 ' 17

*urrent ratio 3' 46 41 '6

+ui"# ratio 19 24 26 42


H451200*akeaay food ser#ices

Financial ratio

Business size


$60,000 - 131,''4 $131,''' - $218,808 $218,809 - $396,899 $396,900 - $9,323,02'


Range

Gross profit ratio 42 to 60 42 to '7 42 to '8 '0 to 64

!to"# turnover per annu 13 to 42 ties 16 to 49 ties 20 to '8 ties 24 to 60 ties



Return on total assets -9 to 36 0 to '0 0 to 34 0 to 14

Return on e(uit) -1 to 69 0 to 80 0 to 66 0 to 61

*urrent ratio 19 to 349 28 to 3'2 21 to 329 17 to 1'3+ui"# ratio 6 to 220 10 to 2'7 11 to 219 10 to 12'

iailit) stru"ture 0 to 9' 0 to 94 0 to 90 -' to '4

Median

Gross profit ratio '0 '0 '0 60





Return on e(uit) 1' 2' 13 11



*urrent ratio 118 128 107 '4

+ui"# ratio 60 67 67 42

iailit) stru"ture 70 67 '1 9

H45200 'u!s+ ta#erns and !ars

Financial ratio

Business size


$60,000 - $266,667 $266,668 - $'06,138 $'06,139 - $1,04',390 $1,04',391 - $',739,79'


Range

Gross profit ratio 44 to 66 49 to 6' '0 to 6' '2 to 68

!to"# turnover per annu 8 to 20 ties 13 to 23 ties 1' to 30 ties 17 to 34 ties

!alaries and %ages&turnover ratio 0 to 2' 9 to 29 16 to 31 19 to 31


Return on total assets -28 to 2 -' to ' -' to 8 0 to 20


*urrent ratio 11 to 19' 18 to 139 24 to 133 28 to 128


iailit) stru"ture -'8 to 72 -28 to 36 -19 to 46 -7 to 42

Median

Gross profit ratio '' '7 60 63

!to"# turnover per annu 12 ties 17 ties 20 ties 24 ties!alaries and %ages&turnover ratio 10 20 23 27


Return on total assets -1 0 0 6


*urrent ratio '1 '2 '3 63

+ui"# ratio 33 32 42 47


P801000'reschool education



Financial ratio

Business size


$60,000 - $3'2,318 $3'2,319 - $'66,866 $'66,867 - $896,996 $896,997 - $',993,2'0


Range


!to"# turnover per annu n&a to n&a n&a to n&a n&a to n&a n&a to n&a



Return on total assets -8 to 12 0 to 17 1 to 2' 3 to 29

Return on e(uit) -3 to 84 0 to 89 0 to 89 17 to 102


+ui"# ratio 22 to 137 '0 to 176 43 to 141 37 to 137

iailit) stru"ture -18 to '0 0 to 48 0 to 38 4 to 46Median


!to"# turnover per annu n&a n&a n&a n&a

!alaries and %ages&turnover ratio 42 '2 '3 ''


Return on total assets 1 6 10 1'


*urrent ratio '1 102 87 77

+ui"# ratio 49 102 87 77


Documents

45 Industry Benchmarks 2013 2014