Financial and Operating Ratios

Introduction | General Sources | Industry-Specific Sources | Online Databases | Internet Resources

Introduction

Financial and operating ratios constitute a standard of comparison for company performance. They can be used to compare a company's performance over time or to measure a company's performance within its specific industry. There are a number of publications which provide ratios of particular industries or groups of industries. A common way to arrange industries is by Standard Industrial Classification (SIC) code. For information on SIC codes see the Standard Industrial Classification Manual HF1042.U58 1987 2nd Floor/Ready Reference. In January 1998, the SIC system was replaced by the North American Industry Classification System (NAICS) HF1042 .N67 1998 2nd Floor/Ready Reference. New publications will move to this new classification system soon. Information on NAICS, including bridge tables between SIC and NAICS, is available from the Bureau of the Census Web site.

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General Sources

ALMANAC OF BUSINESS AND INDUSTRIAL FINANCIAL RATIOS
Prentice Hall. Annual
HF 5681 .R25 T68 2nd Floor, Ready Reference
Data extracted from U.S. IRS tax forms, C and S. IRS data are the only publicly available source of financial information on all active corporations, not just large, publicly traded corporations. Organized by SIC code.

CENSUS OF MANUFACTURES
U. S. Census Bureau. Quinquennial
C3.24 4th Floor / Gov Docs
Provides selected operating ratios for each 4-digit manufacturing SIC.

CENSUS OF SERVICE INDUSTRIES
U.S. Census Bureau. Quinquennial
C 3.257 4th Floor / Gov Docs
(At web site, scroll down to Service Industries)
Annual payroll per employee, employees per establishment, receipts per employee, receipts per establishment

INDUSTRY NORMS AND KEY BUSINESS RATIOS
Dun & Bradstreet, Inc. Annual
HD 9724.I514 2nd Floor/Ready Reference
Information from over 1 million financial statements from public and private U.S. corporations, partnerships, and proprietorships, in all size ranges, including over 800 different lines of business.

101 BUSINESS RATIOS: A MANAGER'S HANDBOOK OF DEFINITIONS, EQUATIONS, AND COMPUTER ALGORITHMS
McLane Publications. c1993
HF 5657.4 .G38 1993 2nd Floor / Reference

MOODY'S INDUSTRY REVIEW
HG4961 .M68 2nd Floor/Ready Reference
Arranged by industry, this loose-leaf service provides financial data for top-ranked companies, including P/E ratios, etc.

RMA ANNUAL STATEMENT STUDIES
Robert Morris Associates. Annual
HC 101.R6 2nd Floor, Ready Reference
Composite financial data on manufacturing, wholesaling, retailing, service, and contracting businesses. Financial statements on each industry shown in common form & accompanied by widely used ratios. Comparative historical data included.

STANDARD & POOR'S ANALYST'S HANDBOOK
HG4519 .S77 2nd Floor/Reference
Provides financial history of 80+ industry groups from the S&P500 index, including ratios.

STANDARD & POOR'S INDUSTRY SURVEYS
Standard & Poor's Corporation
HG4905 .S66 2nd Floor/Ready Reference
Organized in industry-specific fascicles, these reports provide narrative and quantitative analyses of domestic industries. 1,000+ companies. Ratios are available in the Compsoite Industry Data section and and in the Comparative Company Analysis section

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Industry Specific Sources

DEPARTMENT AND SPECIALTY STORE MERCHANDISING AND OPERATING RESULTS
National Retail Merchants Association. Annual
HF5465.U5 2nd Floor / Reference, 1996
Merchandising summary reports by division and by department detail.

ENCYCLOPEDIA OF ASSOCIATIONS
Gale Research
HS17 .E5135 2nd Floor / Reference, 1997
Provides keyword access to trade association listings and their publications.

FINANCIAL AND OPERATING RESULTS OF RETAIL STORES
National Retail Federation. Annual
HF 5465 .U4 N33 2nd Floor / Reference, 1996
Financial & operating trends over a 10-year span.

MANUFACTURING AND DISTRIBUTION USA
Gale Research. Annual
HD9721 .M368 2nd Floor / Reference, 2000
Comprehensive information on industrial activity for 459 manufacturing industries. Statistical data on establishments, employment, compensation, production & capital expenditures. Ratios for 20 important industrial measurements. 25,000 company listings. 15-year data series, including projections.

MERCHANDISING & OPERATING RESULTS OF RETAIL STORES IN [year]
New York : John Wiley.
HF5465 .U5 N28 2nd Floor / Reference

NATIONAL TRADE AND PROFESSIONAL ASSOCIATIONS
Columbia Books, Inc. Annual
HD2425.D53 2nd Floor / Reference, 2000
Alphabetical lists of trade and professional associations and their publications. Subject, geographic indices.

SERVICE INDUSTRIES USA: INDUSTRY ANALYSES, STATISTICS, AND LEADING ORGANIZATIONS
Gale Research
HD9981.1 S47 2nd Floor / Reference, 1996
Covers 150 service industries. Includes ratios, state and metro-level data, and projections.

STATISTICAL YEAR BOOK OF THE ELECTRIC UTILITY INDUSTRY
Edison Electric Institute. Annual
HD9685.U5 E33 2nd Floor / Reference, 1999
Includes operating ratios for the electric utility industry.

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Online Databases

Mergent Online

Provides access to financial and management data for U.S. and international companies. Data include company financials, histories/profiles, stock market performance, and peer analysis.

Investext
Database providing access to reports and forecasts prepared by top Wall Street and international brokerage firms. More than 11,000 U.S. and international companies and 53 industries are covered.

Business Source Premiere
Subjects covered include:Finance, Acquisitions & Mergers, International Trade, Money Management, New Technologies & Products, Local & Regional Business Trends, Investments and Banking. Provides full text and abstracts.

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