Author: Abt Associates Inc.

Date Created:

Date Modified: 3/22/2011

Purpose: This file calculates the averate PTRA and ICR thresholds values for each industry sector. These threshold values are then used in 

the facility-level moderate-impacts assessment.

File Contents:

Worksheet Contents

Thresholds Calculates average PTRA and ICR thresholds for each industry sector

Neg. Val. Adj. Fac. Contains alternate adjustment factors to be used when PTRA is negative

Data-all years Compiles all data from years 1998 to 2008 for each NAICS code and calculates weighted value of shipments for PTRA and ICR for 

each year and sector

1998data Contains raw RMA data for 1998

1999data Contains raw RMA data for 1999

2000data Contains raw RMA data for 2000

2001data Contains raw RMA data for 2001

2002data Contains raw RMA data for 2002

2003data Contains raw RMA data for 2003

2004data Contains raw RMA data for 2004

2005data Contains raw RMA data for 2005

2006data Contains raw RMA data for 2006

2007data Contains raw RMA data for 2007

2008data Contains raw RMA data for 2008

Parents Shows the RMA data availability by year for each NAICS code

Facilities Assigns a sector code to each 316(b) NAICS code and sector
Applying Industry-wide Adjustment Factors to Negative Values

Sector Sector Name Total Obs. Neg. PTRA

Miss. PTRA 

Data Neg. ICR Miss. ICR Data

VOS-Wgtd. 

PTRA PTRA VOS

Avg. 

PTRA VOS-Wgtd. ICR ICR VOS

Avg. 

ICR

6 Food 12 2 0 0 0 96,959,560 75,963,041 1.3 182,634,375 75,963,041 2.4

4 Paper 44 12 3 0 3 673,987,208 805,644,206 0.8 1,499,784,999 805,644,206 1.9

5 Petroleum 11 0 0 0 0 6,083,194,626 2,142,380,493 2.8 5,707,789,879 2,142,380,493 2.7

1 Chemicals 88 17 0 3 0 4,597,170,211 2,969,735,362 1.5 6,022,635,135 2,969,735,362 2.0

2 Steel 45 15 0 7 0 776,669,558 685,254,823 1.1 1,185,229,351 685,254,823 1.7

3 Aluminum 11 2 4 0 5 22,515,681 26,700,975 0.8 42,271,402 22,886,550 1.8

7 Other 55 22 6 3 5 335,134,111 725,106,777 0.5 1,123,960,042 731,884,682 1.5
1 2 3 4 5 6 7 8

Sector

Sector 

Name

VOS-Wgtd. PTRA 

Adj. Factor PTRA VOS

PTRA Adj. 

Factor

VOS-Wgtd. ICR 

Adj. Factor ICR VOS

ICR Adj. 

Factor

6 Food 31,205,900 75,963,041 0.41 91,478,726 75,963,041 1.20

4 Paper 256,797,257 805,644,206 0.32 587,986,340 805,644,206 0.73

5 Petroleum 727,243,394 2,142,380,493 0.34 1,091,933,726 2,142,380,493 0.51

1 Chemicals 673,739,173 2,969,735,362 0.23 1,452,520,348 2,969,735,362 0.49

2 Steel 210,152,265 685,254,823 0.31 325,716,186 685,254,823 0.48

3 Aluminum 16,325,487 26,700,975 0.61 11,756,002 22,886,550 0.51

7 Other 163,711,148 725,106,777 0.23 387,082,821 731,884,682 0.53
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

311211 6 Food 1998 25 6 8 3 10 52 5.1 16.6 16.6 1.5 39.7

313311 7 Other 1998 17 12 10 4 16 59 6.5 27.9 20.1 1.6 56.1

321113 7 Other 1998 75 80 79 19 65 318 5.5 11.6 26.9 3.4 47.5

322121 4 Paper 1998 31 15 10 1 27 84 6.1 21.3 20.1 1.5 48.9

322130 4 Paper 1998 13 4 2 7 26 6.6 18 15.4 1.1 41

322222 4 Paper 1998 21 23 13 5 20 82 6 30.2 20.3 1.5 58

322299 4 Paper 1998 17 20 18 1 16 72 7 25.6 21.8 2.2 56.6

324110 5 Petroleum 1998 22 7 3 1 14 47 5.5 17.6 15.3 1.8 40.1

325188 1 Chemicals 1998 28 13 14 4 27 86 8.2 27.6 17.9 2.6 56.3

325199 1 Chemicals 1998 20 9 4 1 21 55 7.7 22.4 17.8 2.1 49.9

325211 1 Chemicals 1998 64 36 30 4 53 187 6.5 26.3 19.9 1.8 54.5

325311 1 Chemicals 1998 14 11 7 3 13 48 7.6 20 27.8 3.5 58.8

325411 1 Chemicals 1998 25 2 6 1 25 59 11.2 21.9 27.1 2.8 63

325412 1 Chemicals 1998 46 9 8 1 28 92 11.9 18.6 21.2 2.6 54.3

325611 1 Chemicals 1998 16 12 12 1 8 49 7.1 26.9 26.5 3.2 63.7

325998 1 Chemicals 1998 27 20 15 8 28 98 7.4 29.6 22.2 2.4 61.5

331111 2 Steel 1998 29 18 16 41 104 5.1 26.4 23.7 2 57.3

331210 2 Steel 1998 26 13 5 26 70 4.9 26.8 31.4 1.4 64.5

331221 2 Steel 1998 25 10 4 1 17 57 4.1 27.9 27.4 1.1 60.5

331222 2 Steel 1998 11 8 12 1 18 50 4.5 29.2 24.3 1.6 59.7

331314 3 Aluminum 1998 0 0 0 0 0 0 0 0 0 0 0

332211 7 Other 1998 13 7 4 3 14 41 7.7 23 31.6 3.2 65.4

332999 7 Other 1998 85 127 124 47 149 532 7.8 27.2 20.3 2.2 57.4

336412 7 Other 1998 18 9 10 3 13 53 7.2 19.8 35.8 1.9 64.6

311211 6 Food 1999 24 9 8 4 17 62 4.8 18.7 18.2 0.7 42.3

313311 7 Other 1999 21 11 4 3 14 53 8.8 24 19.3 1.9 54

321113 7 Other 1999 77 70 80 29 61 317 6.3 11.9 26.1 3.4 47.7

322121 4 Paper 1999 23 12 6 3 21 65 4.5 21.8 17.4 0.8 44.5

322130 4 Paper 1999 12 4 1 3 20 4.5 22 15.9 2.2 44.7

322222 4 Paper 1999 22 19 11 4 27 83 6.6 28.7 20.5 1.2 57

322299 4 Paper 1999 23 16 15 2 16 72 5.1 27.3 23.7 1.4 57.6

324110 5 Petroleum 1999 18 5 4 10 37 9 26 18.5 2.9 56.2

325188 1 Chemicals 1999 28 15 10 3 29 85 6.2 23 18.8 2.3 50.4

325199 1 Chemicals 1999 22 14 8 2 14 60 8.9 25 17.7 1.7 53.3

325211 1 Chemicals 1999 49 38 23 7 65 182 6.4 27.2 20.2 1.4 55.2

325311 1 Chemicals 1999 13 9 8 2 14 46 5.6 24.7 27.9 1.8 60

325411 1 Chemicals 1999 33 6 10 3 20 72 8.8 23.2 27.6 3.8 63.4

325412 1 Chemicals 1999 31 8 5 6 28 78 11.4 21 20.8 3.8 57

325611 1 Chemicals 1999 15 5 6 2 13 41 8.3 27.3 23.8 2.5 61.9

Type of Statement ASSETS 
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

47.6 5.9 6.7 100 10.9 3.2 9.4 0.1 5.2 28.8

34.6 2.5 6.8 100 14.7 5.2 14.4 0.1 6.1 40.6

41.4 0.8 10.3 100 14.9 5.5 6.4 0.1 5.2 32.2

44.8 2 4.2 100 6.2 5 13.7 0.2 9.2 34.3

51.5 1.9 5.6 100 5 4.9 11.1 0.2 10.2 31.3

34 2.3 5.7 100 8.7 5.2 16.7 0.5 8.1 39.1

33.4 3.6 6.3 100 9 4.9 15.5 0.3 5.8 35.5

48.4 3 8.5 100 7 6.1 13.3 0.1 7.5 34

32.3 3.7 7.7 100 5.1 3.2 16.6 0.5 9.9 35.3

36.2 7.7 6.1 100 6.7 4.2 11.6 0.8 7.8 31.1

36.9 3.8 4.8 100 11.2 4.2 15.7 0.3 7.3 38.7

33.5 3.1 4.6 100 13.8 3.3 17.7 0.3 7.3 42.4

28.5 4.4 4.2 100 9.9 2.8 12.7 0.4 6.7 32.4

29.5 9.4 6.7 100 8.4 3.9 13.1 0.6 10.3 36.3

25.6 2.5 8.3 100 10.7 3.1 16.6 0.6 9.9 41

24.9 5.8 7.7 100 10 2.4 15.4 0.7 8.2 36.7

34.2 1.9 6.5 100 10.1 4.6 15.9 0.4 9 39.9

29.1 2.5 3.8 100 14.3 2.8 15.8 0.2 9.7 42.8

31.6 1.8 6.1 100 11.5 3.1 17 0.1 8.4 40.1

32.9 2.5 4.9 100 14.9 4 18.4 0.4 7.4 45.1

0 0 0 0 0 0 0 0 0 0

27.5 2.2 4.9 100 9.1 4 12.1 0.2 8.8 34.2

34.3 3.1 5.2 100 8.8 4.8 13.3 0.5 8.6 36

23.6 6.1 5.7 100 8.1 4 12.2 0.6 10.4 35.3

48.7 2.8 6.2 100 8.6 4.2 11.3 0.5 6.9 31.5

35.8 4.4 5.7 100 9.5 6.5 15.7 0.3 7.2 39.1

41.6 0.7 10 100 12.9 4.9 6.8 0.3 5.2 30.1

48.5 1.9 5 100 6.9 5.2 14 0.1 7.4 33.7

47.5 2.3 5.5 100 6.2 5.9 14.9 0.1 6 33

29.8 8.1 5 100 6.5 4.8 17.5 0.2 7 35.9

35.3 2.3 4.9 100 11.1 5.7 18 0.6 9.6 45

36.4 2.2 5.1 100 7.7 2.2 21.4 0.6 8.7 40.7

35.6 7.5 6.5 100 7.5 4 12.2 0.6 9.3 33.6

32 9.6 5.1 100 6.7 3.2 14.3 0.4 7.4 31.9

36.6 3.5 4.8 100 9.2 4.4 15.9 0.6 9.4 39.5

32.8 2.4 4.7 100 13.3 3.1 19.1 0.3 7.4 43.1

25.6 5.9 5.1 100 8.4 3.1 15.5 0.3 9.6 36.9

27.7 7.4 7.9 100 7.6 4.3 13.7 0.5 8.3 34.4

30.3 3.5 4.2 100 8.5 3.4 16 0.2 11.7 39.7

ASSETS (Median) LIABILITIES (Median)
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

27.4 2 7.1 34.7 100 100 26.2 21.9 4.3 1.7 2.6

17.1 1 2.8 38.6 100 100 26.2 21.5 4.7 1.2 3.5

24.6 0.6 3.8 38.8 100 100 19.4 16.2 3.2 1.5 1.8

22.1 1.5 4.9 37.2 100 100 23.6 18.4 5.2 1.7 3.5

33.2 1.9 2.2 31.3 100 100 25.6 18.9 6.7 3.9 2.9

16.5 0.8 2.6 41 100 100 30.4 24.7 5.7 1.1 4.6

20 0.5 4.4 39.5 100 100 29.3 24.3 5 1.4 3.6

20.4 2 6 37.5 100 100 21.7 16.4 5.3 1.4 3.9

17.5 0.8 5.6 40.8 100 100 29.9 25.1 4.8 1.1 3.7

21.4 0.8 5.4 41.3 100 100 36.7 28.2 8.5 2.1 6.4

19.8 1.1 4.9 35.6 100 100 27.9 21.8 6.1 1.4 4.7

18.3 0.4 6.1 32.9 100 100 27.7 22.3 5.4 2 3.4

16.8 1.2 3.2 46.4 100 100 44.8 36.8 8 0.8 7.2

14.8 0.9 4.7 43.3 100 100 38.8 89.5 -50.7 3.6 -54.3

16.8 0.2 5.2 36.8 100 100 38.6 33.5 5.1 0.7 4.5

13.4 0.5 3.3 46.1 100 100 35.4 43.4 -8.1 -81.7 73.6

19.4 0.9 4.8 34.9 100 100 22.8 17.1 5.7 1.5 4.2

17.7 0.8 5.7 33.1 100 100 18.1 14.1 4 1 3.1

17.2 0.9 5.7 36 100 100 19.3 14.1 5.2 1.5 3.7

15.6 0.5 5.9 32.9 100 100 21.6 15.9 5.6 1.5 4.1

0 0 0 0 0 0 0 0 0 0 0

21.5 0.6 4.6 39.1 100 100 37 31.1 6 1.2 4.7

20.6 0.7 3.9 38.9 100 100 31.3 24.8 6.5 1.3 5.2

19.9 0.6 4 40.1 100 100 30.9 20.5 10.4 -0.1 10.5

29 1 5.2 33.2 100 100 24.3 20.8 3.5 1.4 2.1

14.7 1.3 4.1 40.8 100 100 26.5 20.9 5.7 1.9 3.8

23.2 0.6 4.4 41.8 100 100 21.1 15.7 5.4 1.3 4.1

25.3 1.2 3.6 36.2 100 100 28.5 21.7 6.8 1.3 5.4

26.6 1.2 0.8 38.4 100 100 23.6 17.2 6.5 2.2 4.2

17.8 0.8 6.3 39.2 100 100 32.1 25.9 6.2 1.2 5

18.3 0.7 3.4 32.7 100 100 28.3 23.5 4.8 1.3 3.5

12.8 2.3 6.8 37.4 100 100 20.5 16.3 4.2 1.1 3.1

21.3 1.1 4.6 39.4 100 100 35 28.3 6.7 1 5.7

20.7 0.9 3.2 43.3 100 100 36 28.5 7.4 0.9 6.6

20.5 0.9 3.1 36 100 100 30.3 23.6 6.8 1.6 5.1

17.8 0.4 4 34.6 100 100 28.5 23.4 5 1.3 3.8

14.5 0.3 3.5 44.9 100 100 43.4 34.9 8.5 0.2 8.3

14.2 0.4 5.3 45.8 100 100 46.2 36.2 10 0.9 9.1

18.8 0.4 4.8 36.3 100 100 41.3 35.1 6.2 0.8 5.4

INCOME DATA (Median)
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

2.2 1.4 1 1.4 0.7 0.4 [22] 16.9 16.9 [29] 12.6 12.6 [37] 9.8 9.8 [20] 18.1 18.1 [34] 10.6 10.6

2.5 1.3 1 1.4 0.9 0.5 [33] 10.9 10.9 [44] 8.3 8.3 [58] 6.3 6.3 [15] 24.6 24.6 [46] 8.0 8

2.5 1.5 1 1 0.5 0.3 [13] 28.5 28.5 [18] 20.1 20.1 [26] 14.1 14.1 [33] 11.2 11.2 [58] 6.3 6.3

2.7 1.6 1 1.4 0.9 0.5 [30] 12.3 12.3 [37] 9.9 9.9 [46] 7.9 7.9 [27] 13.5 13.5 [41] 8.9 8.9

2 1.3 0.9 1.1 0.7 0.5 [26] 14.1 14.1 [41] 8.9 8.9 [52] 7.0 7 [25] 14.6 14.6 [41] 9.0 9

2.3 1.5 1.1 1.6 0.9 0.7 [36] 10.0 10 [45] 8.1 8.1 [53] 6.9 6.9 [24] 15.2 15.2 [40] 9.2 9.2

2.5 1.7 1.1 1.5 0.9 0.5 [32] 11.4 11.4 [39] 9.4 9.4 [53] 6.9 6.9 [29] 12.6 12.6 [49] 7.5 7.5

1.5 1.2 0.9 0.9 0.6 0.4 [17] 21.2 21.2 [28] 12.8 12.8 [42] 8.7 8.7 [16] 22.4 22.4 [28] 13.2 13.2

2.5 1.7 1.1 1.5 1 0.6 [37] 9.8 9.8 [47] 7.8 7.8 [59] 6.2 6.2 [22] 16.6 16.6 [50] 7.3 7.3

2.5 1.7 1 1.3 1 0.5 [33] 11.2 11.2 [44] 8.3 8.3 [54] 6.8 6.8 [37] 9.8 9.8 [60] 6.1 6.1

2.1 1.4 1 1.4 0.8 0.6 [35] 10.4 10.4 [45] 8.0 8 [55] 6.6 6.6 [29] 12.5 12.5 [48] 7.6 7.6

2 1.4 1 1.1 0.6 0.3 [20] 18.0 18 [35] 10.4 10.4 [48] 7.7 7.7 [47] 7.7 7.7 [70] 5.2 5.2

3.1 2 1.3 2.1 1.1 0.5 [33] 11.0 11 [45] 8.1 8.1 [61] 6.0 6 [70] 5.2 5.2 [106] 3.5 3.5

2.6 1.6 1.1 1.5 0.9 0.5 [34] 10.9 10.9 [50] 7.4 7.4 [65] 5.6 5.6 [59] 6.1 6.1 [106] 3.4 3.4

2.9 1.5 1 1.5 0.8 0.5 [34] 10.7 10.7 [42] 8.6 8.6 [47] 7.7 7.7 [49] 7.4 7.4 [62] 5.9 5.9

2.8 1.7 1.2 1.8 1 0.7 [38] 9.5 9.5 [46] 8.0 8 [58] 6.3 6.3 [34] 10.7 10.7 [53] 6.9 6.9

2.5 1.5 1 1.5 0.8 0.5 [34] 10.6 10.6 [45] 8.2 8.2 [57] 6.4 6.4 [18] 19.9 19.9 [59] 6.2 6.2

2.8 1.6 1.1 1.2 0.7 0.5 [33] 11.1 11.1 [43] 8.5 8.5 [53] 6.8 6.8 [44] 8.4 8.4 [71] 5.1 5.1

2.8 1.6 1 1.4 0.9 0.5 [35] 10.6 10.6 [43] 8.6 8.6 [53] 6.9 6.9 [36] 10.0 10 [64] 5.7 5.7

1.8 1.3 1 0.9 0.7 0.5 [36] 10.1 10.1 [40] 9.0 9 [54] 6.7 6.7 [32] 11.4 11.4 [49] 7.5 7.5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3.2 2.2 1.2 1.5 0.9 0.6 [32] 11.3 11.3 [47] 7.8 7.8 [59] 6.2 6.2 [54] 6.8 6.8 [100] 3.7 3.7

2.7 1.7 1.1 1.7 (530) 1.0 0.6 [31] 11.8 11.8 [43] 8.6 8.6 [56] 6.6 6.6 [19] 19.1 19.1 [42] 8.7 8.7

2.9 2.1 1.3 1.1 0.7 0.5 [27] 13.3 13.3 [48] 7.6 7.6 [59] 6.2 6.2 [70] 5.2 5.2 [99] 3.7 3.7

2 1.4 1.1 1.2 0.8 0.5 [25] 14.8 14.8 [31] 11.8 11.8 [44] 8.4 8.4 [24] 15.3 15.3 [37] 10.0 10

2.4 1.5 1 1.5 0.8 0.5 [27] 13.3 13.3 [40] 9.2 9.2 [52] 7.0 7 [13] 28.2 28.2 [41] 9.0 9

2.7 1.6 1.1 1.1 0.5 0.3 [12] 29.4 29.4 [17] 21.3 21.3 [25] 14.5 14.5 [28] 12.8 12.8 [54] 6.7 6.7

2 1.2 0.9 1.1 0.8 0.5 [30] 12.0 12 [41] 9.0 9 [47] 7.8 7.8 [22] 16.6 16.6 [37] 9.9 9.9

2.4 1.5 0.9 1.1 0.9 0.5 [32] 11.5 11.5 [39] 9.4 9.4 [46] 7.9 7.9 [21] 17.3 17.3 [45] 8.1 8.1

2.7 1.5 1.1 1.5 0.9 0.7 [35] 10.4 10.4 [44] 8.3 8.3 [58] 6.3 6.3 [32] 11.4 11.4 [48] 7.7 7.7

2 1.4 1 1.1 0.7 0.5 [35] 10.3 10.3 [43] 8.5 8.5 [52] 7.0 7 [32] 11.5 11.5 [55] 6.7 6.7

1.8 1.3 1 1.1 0.8 0.5 [22] 16.4 16.4 [38] 9.5 9.5 [52] 7.0 7 [10] 35.2 35.2 [32] 11.3 11.3

2.4 1.6 1 1.3 0.8 0.5 [37] 10.0 10 [47] 7.8 7.8 [57] 6.4 6.4 [41] 9.0 9 [63] 5.8 5.8

2.8 1.8 1.1 1.7 1.1 0.7 [33] 11.1 11.1 [49] 7.4 7.4 [65] 5.6 5.6 [35] 10.4 10.4 [57] 6.5 6.5

2.2 1.5 1 1.5 0.9 0.5 [38] 9.7 9.7 [48] 7.5 7.5 [59] 6.2 6.2 [34] 10.8 10.8 [52] 7.0 7

2.1 1.4 1 1 0.8 0.4 [29] 12.8 12.8 [43] 8.5 8.5 [55] 6.7 6.7 [37] 9.9 9.9 [63] 5.7 5.7

3 1.9 1.2 1.7 0.9 0.6 [31] 11.6 11.6 [45] 8.1 8.1 [60] 6.1 6.1 [63] 5.8 5.8 [93] 3.9 3.9

3.1 1.8 1.2 2 1 0.5 [35] 10.4 10.4 [49] 7.4 7.4 [66] 5.5 5.5 [67] 5.5 5.5 [96] 3.8 3.8

2.9 1.7 1.1 1.9 1 0.6 [38] 9.5 9.5 [47] 7.7 7.7 [60] 6.1 6.1 [46] 7.9 7.9 [67] 5.5 5.5

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper

[62] 5.9 5.9 [13] 28.7 28.7 [21] 17.8 17.8 [29] 12.5 12.5 7 17 334.8 6.3 (51) 3.0 3 1.4 6.3 (23) 2.6 2.6

[82] 4.5 4.5 [18] 20.7 20.7 [28] 13.2 13.2 [45] 8.1 8.1 7.5 20.6 999.8 7.9 (55) 2.6 2.6 1.2 2.9 (15) 1.4 1.4

[96] 3.8 3.8 [5] 80.2 80.2 [10] 35.6 35.6 [18] 20.0 20 6.1 12.1 166.7 4 (306) 2.0 2 0.9 2.8 (85) 1.6 1.6

[73] 5.0 5 [22] 16.5 16.5 [29] 12.5 12.5 [40] 9.1 9.1 5.9 11.9 -130.4 10.7 (80) 3.0 3 1.3 6.9 (33) 3.1 3.1

[60] 6.1 6.1 [22] 16.9 16.9 [30] 12.3 12.3 [41] 8.9 8.9 7.5 19.1 -36.1 4.4 (25) 2.2 2.2 1.4

[62] 5.9 5.9 [17] 21.7 21.7 [32] 11.5 11.5 [49] 7.5 7.5 6.4 12.3 52.5 8.9 (75) 3.9 3.9 1.2 6.5 (31) 2.7 2.7

[78] 4.7 4.7 [18] 20.4 20.4 [30] 12.2 12.2 [45] 8.1 8.1 6.2 9.9 52.3 8.1 (64) 2.9 2.9 1.5 3.5 (24) 2.0 2

[48] 7.6 7.6 [16] 22.2 22.2 [26] 14.2 14.2 [38] 9.6 9.6 14 32.1 -78.7 5.6 (45) 3.2 3.2 1.6 6.7 (20) 3.2 3.2

[74] 4.9 4.9 [22] 16.5 16.5 [38] 9.5 9.5 [60] 6.0 6 5.4 8.8 65.8 9.6 (74) 4.4 4.4 1.7 6.1 (26) 2.5 2.5

[94] 3.9 3.9 [20] 18.4 18.4 [35] 10.5 10.5 [50] 7.3 7.3 6.6 9.6 808.4 12 (52) 3.4 3.4 1.1 16.2 (16) 3.4 3.4

[67] 5.4 5.4 [23] 15.8 15.8 [34] 10.7 10.7 [52] 7.1 7.1 7 14.1 89.9 8.6 (169) 3.3 3.3 1.2 5.5 (72) 2.6 2.6

[118] 3.1 3.1 [22] 16.3 16.3 [37] 10.0 10 [62] 5.9 5.9 5.2 13.8 NM 6.4 (47) 2.6 2.6 1.3 6.4 (15) 3.1 3.1

[151] 2.4 2.4 [25] 14.8 14.8 [42] 8.6 8.6 [74] 5.0 5 3.8 6 17.2 21.8 (51) 6.7 6.7 2.1 23.7 (23) 6.6 6.6

[145] 2.5 2.5 [29] 12.5 12.5 [52] 7.0 7 [82] 4.4 4.4 3.8 8.2 41.1 15.9 (79) 4.0 4 2.1 17.5 (37) 5.9 5.9

[92] 4.0 4 [18] 20.1 20.1 [40] 9.2 9.2 [57] 6.4 6.4 5.2 14.2 392.8 19.5 (43) 4.6 4.6 1.2 31.1 (12) 7.2 7.2

[74] 4.9 4.9 [24] 14.9 14.9 [38] 9.6 9.6 [59] 6.1 6.1 4.8 8.2 23.9 19.2 (86) 3.7 3.7 1 18.9 (31) 2.8 2.8

[94] 3.9 3.9 [20] 17.9 17.9 [31] 11.7 11.7 [45] 8.2 8.2 5.5 11.1 132.3 7.5 (95) 3.4 3.4 1.5 8.5 (38) 3.4 3.4

[99] 3.7 3.7 [18] 20.8 20.8 [25] 14.4 14.4 [44] 8.3 8.3 4.4 8.9 52.7 9.6 (65) 2.9 2.9 1.2 9.5 (26) 2.6 2.6

[82] 4.5 4.5 [22] 16.3 16.3 [34] 10.7 10.7 [45] 8.1 8.1 5.4 11.8 108.4 7.3 (52) 2.8 2.8 1.6 6.5 (20) 2.9 2.9

[70] 5.2 5.2 [22] 16.6 16.6 [33] 11.0 11 [44] 8.3 8.3 8.6 16.5 122 5 (47) 2.5 2.5 1.4 4 (18) 2.0 2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[157] 2.3 2.3 [18] 20.2 20.2 [31] 12.0 12 [46] 8.0 8 3.7 5.1 17.7 8.5 (38) 2.8 2.8 1.3 3.6 (17) 2.6 2.6

[72] 5.0 5 [14] 25.3 25.3 [25] 14.8 14.8 [37] 9.8 9.8 5.6 9.9 43.4 9.7 (493) 3.8 3.8 1.6 5.9 (199) 2.6 2.6

[161] 2.3 2.3 [22] 16.7 16.7 [33] 11.1 11.1 [51] 7.1 7.1 3 5.5 15.7 11.3 (45) 4.6 4.6 2.2 8.5 (26) 3.7 3.7

[59] 6.2 6.2 [15] 24.3 24.3 [22] 16.6 16.6 [34] 10.7 10.7 9.2 18.2 79.8 6.6 2.8 2.8 1.5 6.3 (18) 3.8 3.8

[70] 5.2 5.2 [16] 22.9 22.9 [28] 12.9 12.9 [54] 6.8 6.8 7.5 13.6 NM 8.4 (49) 3.5 3.5 0.8 7.4 (16) 3.4 3.4

[89] 4.1 4.1 [5] 74.0 74 [11] 32.1 32.1 [19] 19.2 19.2 6.6 12.2 60.9 5.8 (305) 2.6 2.6 1.4 3.1 (72) 2.0 2

[60] 6.1 6.1 [25] 14.6 14.6 [35] 10.6 10.6 [46] 8.0 8 9 42.7 -84.7 8.6 (59) 4.1 4.1 2.2 5.6 (27) 3.2 3.2

[55] 6.6 6.6 [22] 16.6 16.6 [33] 11.0 11 [41] 9.0 9 6.8 15.8 -52.3 5.2 (17) 2.6 2.6 1.1

[72] 5.1 5.1 [25] 14.7 14.7 [34] 10.9 10.9 [53] 6.9 6.9 7 12.1 28.9 6.1 (74) 4.1 4.1 1.9 4.8 (30) 2.2 2.2

[85] 4.3 4.3 [21] 17.2 17.2 [31] 11.6 11.6 [56] 6.6 6.6 7.8 15.2 NM 7.3 (70) 3.3 3.3 1.5 7.5 (27) 2.6 2.6

[55] 6.7 6.7 [20] 18.1 18.1 [36] 10.0 10 [60] 6.0 6 10.7 20.7 134.9 13.3 (35) 6.8 6.8 1.3 33.4 (17) 4.0 4

[88] 4.1 4.1 [24] 15.4 15.4 [37] 9.9 9.9 [56] 6.5 6.5 5.5 11.1 NM 11.9 (75) 3.9 3.9 1.2 3.9 (30) 1.9 1.9

[77] 4.7 4.7 [19] 19.5 19.5 [39] 9.4 9.4 [59] 6.2 6.2 4.4 8.9 32.7 9.9 (57) 4.2 4.2 1.5 19.8 (23) 5.2 5.2

[74] 4.9 4.9 [26] 13.9 13.9 [35] 10.3 10.3 [51] 7.2 7.2 6.3 11.7 135.5 7.5 (159) 3.2 3.2 1.5 4.9 (57) 2.5 2.5

[120] 3.0 3 [25] 14.7 14.7 [41] 8.9 8.9 [64] 5.7 5.7 6.1 13.8 454 5.8 (43) 3.2 3.2 1.1 3.8 (10) 1.6 1.6

[125] 2.9 2.9 [23] 15.6 15.6 [44] 8.3 8.3 [70] 5.2 5.2 4 6.2 18 14.1 (64) 4.2 4.2 1.7 29.1 (23) 3.3 3.3

[139] 2.6 2.6 [29] 12.6 12.6 [48] 7.5 7.5 [75] 4.8 4.8 3.2 7.4 18.5 19.8 (65) 4.1 4.1 1.3 19.9 (25) 7.3 7.3

[97] 3.8 3.8 [28] 12.8 12.8 [44] 8.3 8.3 [59] 6.2 6.2 4.3 12.8 88.4 21.3 (38) 4.9 4.9 1 12.7 (15) 5.9 5.9

Lower Upper Median Lower Median Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower

1.1 0.8 1.5 2.9 0.8 1.8 3.6 37.9 (43) 14.3 14.3 4.9

0.4 0.4 0.9 3 0.9 2.4 5.2 38.2 (55) 15.3 15.3 3.9

0.8 0.5 1 1.9 0.7 1.8 3.5 24.5 (291) 11.5 11.5 0.4

1.7 0.7 1.3 3 0.7 2.3 3.8 35.6 (77) 24.6 24.6 6.8

1 1.7 5.2 1.1 2.6 7.9 37.7 (24) 24.0 24 12

1.2 0.4 0.8 1.7 0.7 1.6 3.2 44.5 (76) 17.4 17.4 4.3

1.2 0.4 0.8 2.1 0.8 1.7 4.3 43.9 (69) 18.6 18.6 5.3

1.5 0.9 1.4 2.6 1.1 1.9 3.6 31.4 (46) 17.2 17.2 7.1

1 0.4 0.9 1.8 0.8 1.8 3.7 41.4 (80) 25.7 25.7 6.2

2.3 0.6 1 2.8 0.7 1.7 7.1 54 (46) 24.5 24.5 9

1.2 0.5 1.1 2.7 0.7 2.1 6.1 44.4 (165) 22.6 22.6 7.4

0.9 0.7 1.2 2.3 0.9 2.3 7.3 47.3 (44) 22.0 22 7.2

3.3 0.3 0.6 0.9 0.4 0.9 2.4 49.7 (53) 32.7 32.7 12.3

1.8 0.4 0.9 2.4 0.6 1.5 5.2 59.8 (76) 28.7 28.7 10.3

1.2 0.2 0.9 2.6 0.6 1.9 6 52.6 (43) 17.2 17.2 0.8

1.6 0.3 0.6 1.3 0.5 1.2 3.5 53.5 (90) 21.8 21.8 5.7

2 0.4 0.9 2.3 0.9 2 4.7 42.2 (98) 22.1 22.1 6.9

1.4 0.3 0.8 2.1 1.1 2.5 5.3 50.1 (62) 22.7 22.7 5.6

1.7 0.5 0.9 2.2 0.9 2.1 5.9 41.6 (54) 21.0 21 10.7

0.8 0.5 1 1.8 1.2 1.9 4.6 32.8 (45) 16.2 16.2 7

0 0 0 0 0 0 0 0 0 0 0

1.2 0.3 0.8 1.6 0.8 1.5 4.7 37.6 (38) 24.4 24.4 6.4

1.3 0.4 0.9 2.1 0.7 1.7 4.5 54.1 (486) 25.6 25.6 8.5

1.4 0.3 0.6 2 0.6 1.6 4.6 57.4 (47) 34.1 34.1 12.4

2.3 0.7 1.6 3.5 0.9 2.1 5.5 32.9 (55) 19.8 19.8 7.8

1.5 0.5 0.9 2.1 0.7 1.6 3.8 48.8 (51) 12.7 12.7 4.8

0.8 0.5 1 2.1 0.7 1.6 3.2 33.6 (303) 16.3 16.3 3.5

1.6 0.7 1.4 2.6 0.9 2 3.1 42.7 (62) 27.3 27.3 8.9

0.7 1.4 2.6 1.1 1.6 3.4 29.2 (19) 17.4 17.4 8.1

1.3 0.4 1 2.3 0.8 2 4.3 38.8 (69) 20.4 20.4 4.9

0.9 0.5 1 2.5 1 2.2 7.2 49.3 (62) 24.6 24.6 8.7

1.8 0.6 1 1.9 0.9 1.7 3.2 42 (35) 23.2 23.2 10

1 0.5 1.3 2.7 0.7 2 6.2 41.6 (73) 20.3 20.3 5

2.2 0.4 1 1.8 0.7 1.4 4.8 43.6 (52) 23.9 23.9 9.9

1.3 0.6 1.1 2.4 0.8 2 4.2 45.8 (165) 23.4 23.4 8.6

-0.6 0.6 0.9 2.2 0.7 1.7 4.6 32.4 (42) 17.8 17.8 2.9

0.8 0.3 0.6 1.1 0.6 1.6 3.8 61 (67) 24.8 24.8 7.3

2.6 0.3 0.6 1.5 0.6 1.2 2.9 61.6 (70) 25.2 25.2 4.2

0.9 0.4 1 2.7 0.5 2.1 5.4 42.8 (36) 24.0 24 2.6

Median

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

15.3 6.9 1.5 7.3 4.6 2.7 2.7 2.1 1.4 2 (50) 2.9 2.9 4.7

13.5 5.9 0.7 15.7 6.6 3.9 2.8 2.1 1.5 1.4 (56) 2.9 2.9 4.3

10.1 4 -0.7 8.2 4.9 3.1 2.6 1.9 1.2 2.2 (296) 3.5 3.5 5.4

12.5 6.9 1.2 7.9 4.1 2.6 2.4 1.8 1.4 1.6 (75) 3.1 3.1 4.8

12.9 5.2 1.2 6 2.7 1.5 2.2 1.4 1 2.1 (23) 4.3 4.3 6

16.2 6.9 1.3 13.7 7.2 3.9 3.1 2.3 1.7 1.6 (77) 2.9 2.9 4.3

14.7 6.5 1.8 12.7 6.9 4 2.6 2.1 1.6 1.6 (65) 3.0 3 4.3

11.8 5.4 1.6 10.2 3.9 2.1 3.1 2.1 1.2 1.6 (42) 2.6 2.6 5.6

18.7 7.5 2.1 16 7 3.6 2.8 1.8 1.2 1.2 (71) 2.3 2.3 4.6

21.4 10 1 9.8 4.8 3 2.4 1.6 1.3 1.4 (43) 2.9 2.9 4.5

15.9 6.8 1.3 10.3 5.3 3.3 2.7 2 1.4 2 (173) 3.2 3.2 4.6

14.8 6.6 1.6 11.8 5.4 3.7 2.5 2 1.3 1.3 (43) 2.1 2.1 4

27.2 14.6 4.1 15.8 6 3.1 2.3 1.7 1.1 1.4 (52) 2.5 2.5 3.1

20.7 10.1 2.1 10.6 4.6 2.5 1.8 1.2 0.9 1.9 (79) 3.1 3.1 4.4

18.5 6.7 0.2 20 10.4 5.5 3.1 2.4 1.7 0.8 (46) 1.7 1.7 2.8

19.8 8 0.9 21.5 9.5 4.6 2.8 2 1.5 1.3 (88) 2.0 2 3.5

14.8 6.8 2 14.7 6.6 3.1 2.7 1.8 1.3 1.4 (87) 2.7 2.7 4.3

15.7 6.6 0.8 17.1 7.3 3.7 2.7 1.9 1.5 1.3 (57) 2.0 2 2.8

11.8 7.6 1.7 19.4 7.5 3.2 2.7 2.2 1.4 1.1 (49) 1.7 1.7 3.4

13.1 6.1 1.4 18.5 6.2 4.4 2.7 2.2 1.8 1.4 (45) 2.1 2.1 4.1

0 0 0 0 0 0 0 0 0 0 0 0 0

16.2 7.8 0.4 14.2 6.8 3.7 2.2 1.8 1.3 1.4 (35) 2.3 2.3 4.5

19 8.8 2.5 14.7 6.8 3.9 2.8 2.2 1.7 1.4 (478) 2.6 2.6 4.3

23.9 9.6 4.6 14.7 7.9 4.6 2.1 1.6 1 1 (47) 2.3 2.3 3.9

12.2 6.2 1.8 7.4 4.4 2.4 2.7 2.1 1.4 1.2 (56) 2.4 2.4 4.4

17.6 6.8 0.2 14.4 7.3 3.4 3 2.1 1.6 1.4 (46) 3.1 3.1 4.7

13.3 6.3 1.5 9.9 5.2 3 2.8 2 1.3 2 (291) 3.5 3.5 5.5

16.5 7 3.3 6.9 3.9 2.4 2.3 1.9 1.3 1.7 (58) 3.1 3.1 4.8

10.9 6.4 1.7 6.8 3.2 1.8 2.3 1.8 1 2.1 (14) 4.1 4.1 6.9

14.8 8.1 2.3 16.1 7.1 4.2 2.9 2.3 1.6 1.3 (78) 2.3 2.3 3.6

14.9 7.2 1.8 13.5 6.1 3.4 2.7 2 1.7 1.3 (65) 2.9 2.9 4.2

16.7 7.7 0.4 17.5 7.8 3.7 3.4 2.5 1.4 1.1 (34) 1.9 1.9 4.4

17.8 8 1.3 11.5 4.6 2.8 2.4 1.6 1.1 1.5 (77) 3.1 3.1 6

15.7 8.8 1.4 16 6.5 3.2 2.4 1.7 1.1 1.2 (55) 2.9 2.9 5.3

16.8 7.1 1.8 11 5.3 3.3 2.6 2 1.4 1.7 (162) 3.2 3.2 5.3

13.2 5.3 0.3 11.4 7 4.2 2.6 2 1.5 1.3 (37) 2.3 2.3 3.9

20.1 8.5 2.1 21.7 8.2 4 2.6 1.8 1.2 0.9 (61) 2.2 2.2 4.4

22 8.9 2 13.2 5.2 2.7 2 1.2 0.9 1.4 (63) 2.9 2.9 4.9

17.7 11.2 -0.7 13.4 7.8 4.5 2.7 2.1 1.4 1.5 (38) 2.1 2.1 3.2

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

1.7 (11) 3.2 3.2 4.9 2285658M $2,285,658 1342531M $1,342,531 2.48 2.34 $6,905,731 0 0 0

1.8 (18) 5.1 5.1 10.9 1883589M $1,883,589 1048694M $1,048,694 0.94 1.94 $6,777,905 0 0 0

1.1 (114) 2.3 2.3 4.8 10111204M $10,111,204 5326889M $5,326,889 -1.24 1.88 $21,339,251 1 0 0

2.9 (15) 5.2 5.2 10.2 4235449M $4,235,449 2565983M $2,565,983 1.78 2.08 $42,501,737 0 0 0

1345686M $1,345,686 1275217M $1,275,217 2.77 2.30 $20,853,608 0 0 0

2 (33) 2.8 2.8 4.1 1975250M $1,975,250 1041662M $1,041,662 1.61 1.81 $11,300,603 0 0 0

2.6 (28) 3.3 3.3 4.8 1673560M $1,673,560 954225M $954,225 2.50 2.40 $4,271,782 0 0 0

4124031M $4,124,031 1783297M $1,783,297 2.17 2.38 $194,761,863 0 0 0

2.3 (23) 4.4 4.4 11.1 3615530M $3,615,530 2807395M $2,807,395 2.72 2.51 $14,757,054 0 0 0

3.3 (15) 4.9 4.9 7.9 2336811M $2,336,811 1638065M $1,638,065 1.33 1.48 $48,232,289 0 0 0

1.9 (48) 4.4 4.4 7.1 4759537M $4,759,537 2971521M $2,971,521 1.69 1.83 $47,891,204 0 0 0

1.4 (14) 3.9 3.9 11.9 2096667M $2,096,667 1399818M $1,399,818 2.54 1.81 $3,175,532 0 0 0

1.1 (13) 2.8 2.8 6.1 3052174M $3,052,174 2030009M $2,030,009 4.56 2.76 $11,585,499 0 0 0

2.6 (21) 4.7 4.7 9.6 2890017M $2,890,017 2633135M $2,633,135 1.96 1.97 $113,991,849 1 0 1

1.9 (16) 3.0 3 8.8 1815014M $1,815,014 867315M $867,315 0.23 1.60 $17,327,898 0 0 0

1.5 (25) 3.2 3.2 6.7 2624623M $2,624,623 1464003M $1,464,003 -0.10 0.75 $13,014,617 1 0 1

2 (25) 4.3 4.3 6.8 5172302M $5,172,302 3553931M $3,553,931 2.71 2.21 $47,170,847 0 0 0

3.3 (13) 6.6 6.6 8.4 4283540M $4,283,540 2648248M $2,648,248 1.03 1.80 $6,608,720 0 0 0

1.3 (12) 2.9 2.9 4.7 3716793M $3,716,793 2446239M $2,446,239 2.39 2.12 $4,681,495 0 0 0

3.6 (17) 4.6 4.6 9.5 1862639M $1,862,639 990294M $990,294 1.91 1.93 $3,834,831 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0

2.3 (14) 5.5 5.5 8.6 876603M $876,603 531694M $531,694 0.51 1.80 $2,725,483 0 0 0

2.5 (232) 4.7 4.7 8.8 9595396M $9,595,396 5648635M $5,648,635 3.13 2.24 $12,684,814 0 0 0

1.8 (16) 3.3 3.3 6.1 1575502M $1,575,502 1495955M $1,495,955 4.56 2.69 $24,246,374 0 0 0

2.7 (10) 4.5 4.5 8.8 3123031M $3,123,031 1575682M $1,575,682 3.00 2.53 $6,905,731 0 0 0

2.6 (19) 4.3 4.3 7.5 1400509M $1,400,509 720086M $720,086 0.30 1.24 $6,777,905 0 0 0

1.3 (110) 2.4 2.4 5.5 6806789M $6,806,789 4585226M $4,585,226 1.98 2.31 $21,339,251 0 0 0

1.8 (13) 3.9 3.9 6.1 2836471M $2,836,471 1962981M $1,962,981 4.16 3.20 $42,501,737 0 0 0

1385544M $1,385,544 1212795M $1,212,795 2.63 1.79 $20,853,608 0 0 0

1.4 (28) 2.5 2.5 8 3179526M $3,179,526 1975107M $1,975,107 2.85 2.60 $11,300,603 0 0 0

1.5 (24) 3.5 3.5 4.6 1707790M $1,707,790 985489M $985,489 2.47 2.41 $4,271,782 0 0 0

5095024M $5,095,024 2074671M $2,074,671 0.54 1.89 $194,761,863 0 0 0

2.1 (24) 5.2 5.2 10.7 3099180M $3,099,180 2643383M $2,643,383 1.53 1.76 $14,757,054 0 0 0

2.4 (21) 4.8 4.8 9.5 2625260M $2,625,260 1865727M $1,865,727 1.57 2.09 $48,232,289 0 0 0

1.9 (58) 4.8 4.8 7.6 4178120M $4,178,120 2746111M $2,746,111 2.40 2.21 $47,891,204 0 0 0

1.4 (13) 2.7 2.7 8.4 1903193M $1,903,193 1191512M $1,191,512 0.39 1.61 $3,175,532 0 0 0

1.9 (17) 5.1 5.1 9.4 3030563M $3,030,563 2235379M $2,235,379 2.15 2.14 $11,585,499 0 0 0

1.8 (17) 4.9 4.9 14.9 3132574M $3,132,574 2838248M $2,838,248 2.20 1.68 $113,991,849 0 0 0

1.6 (14) 2.6 2.6 4.3 2005088M $2,005,088 1143319M $1,143,319 -0.80 1.34 $17,327,898 1 0 0

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 2.48 2.34 17,131,525 16,188,318 6,905,731 6,905,731 0.98 6,772,928 0.94 6,520,295 6,905,731 6,905,731 2.48

0 0.94 1.94 6,371,231 13,152,020 6,777,905 6,777,905 0.24 1,626,697 0.74 5,018,534 6,777,905 6,777,905 0.94

0 -0.70 1.88 -14,937,476 40,211,151 21,339,251 21,339,251 0.98 21,005,825 21,339,251 21,339,251 -0.47

0 1.78 2.08 75,774,525 88,191,104 42,501,737 42,501,737 0.58 24,772,441 0.78 32,938,846 42,501,737 42,501,737 1.78

0 2.77 2.30 57,814,830 47,932,174 20,853,608 20,853,608 1.57 32,790,501 0.90 18,737,122 20,853,608 20,853,608 2.77

0 1.61 1.81 18,203,797 20,460,039 11,300,603 11,300,603 0.31 3,513,014 0.61 6,899,316 11,300,603 11,300,603 1.61

0 2.50 2.40 10,679,455 10,252,277 4,271,782 4,271,782 0.70 2,990,247 0.90 3,844,604 4,271,782 4,271,782 2.50

0 2.17 2.38 423,482,205 464,488,669 194,761,863 194,761,863 0.57 111,863,224 0.78 152,869,689 194,761,863 194,761,863 2.17

0 2.72 2.51 40,203,001 37,107,842 14,757,054 14,757,054 0.62 9,213,188 0.81 12,020,850 14,757,054 14,757,054 2.72

0 1.33 1.48 64,058,509 71,156,812 48,232,289 48,232,289 0.33 15,826,220 0.38 18,101,294 48,232,289 48,232,289 1.33

0 1.69 1.83 80,803,670 87,617,350 47,891,204 47,891,204 0.39 18,545,105 0.63 30,147,905 47,891,204 47,891,204 1.69

0 2.54 1.81 8,069,587 5,733,599 3,175,532 3,175,532 0.94 2,988,736 0.51 1,605,408 3,175,532 3,175,532 2.54

0 4.56 2.76 52,778,384 31,932,532 11,585,499 11,585,499 0.46 5,277,838 0.66 7,602,984 11,585,499 11,585,499 4.56

0 2.10 2.10 239,382,883 239,382,883 113,991,849 113,991,849 113,991,849 113,991,849 2.33

0 0.23 1.60 3,927,657 27,724,637 17,327,898 17,327,898 0.03 462,077 0.40 6,931,159 17,327,898 17,327,898 0.23

0 0.90 1.00 11,713,155 13,014,617 13,014,617 13,014,617 13,014,617 13,014,617 1.13

0 2.71 2.21 128,035,156 104,272,399 47,170,847 47,170,847 0.71 33,693,462 0.71 33,516,128 47,170,847 47,170,847 2.71

0 1.03 1.80 6,821,905 11,895,696 6,608,720 6,608,720 0.23 1,534,929 0.60 3,965,232 6,608,720 6,608,720 1.03

0 2.39 2.12 11,184,977 9,939,174 4,681,495 4,681,495 0.69 3,226,436 0.52 2,448,782 4,681,495 4,681,495 2.39

0 1.91 1.93 7,332,945 7,382,050 3,834,831 3,834,831 0.51 1,964,182 0.53 2,013,286 3,834,831 3,834,831 1.91

1

0 0.51 1.80 1,391,736 4,901,327 2,725,483 2,725,483 0.11 301,543 0.50 1,358,199 2,725,483 2,725,483 0.51

0 3.13 2.24 39,640,044 28,413,983 12,684,814 12,684,814 0.63 7,928,009 0.64 8,118,281 12,684,814 12,684,814 3.13

0 4.56 2.69 110,471,098 65,138,816 24,246,374 24,246,374 -0.04 -1,062,222 0.49 11,796,794 24,246,374 24,246,374 4.56

0 3.00 2.53 20,717,193 17,461,634 6,905,731 6,905,731 1.20 8,286,877 1.03 7,103,038 6,905,731 6,905,731 3.00

0 0.30 1.24 2,033,372 8,371,307 6,777,905 6,777,905 0.10 677,791 0.44 2,948,983 6,777,905 6,777,905 0.30

0 1.98 2.31 42,158,032 49,238,346 21,339,251 21,339,251 0.48 10,149,156 0.91 19,363,394 21,339,251 21,339,251 1.98

0 4.16 3.20 176,618,329 136,130,564 42,501,737 42,501,737 0.86 36,362,597 1.00 42,626,742 42,501,737 42,501,737 4.16

0 2.63 1.79 54,864,850 37,408,165 20,853,608 20,853,608 0.93 19,413,716 0.69 14,469,196 20,853,608 20,853,608 2.63

0 2.85 2.60 32,229,320 29,436,248 11,300,603 11,300,603 0.55 6,237,933 0.70 7,965,102 11,300,603 11,300,603 2.85

0 2.47 2.41 10,545,199 10,278,975 4,271,782 4,271,782 0.67 2,855,991 0.91 3,871,302 4,271,782 4,271,782 2.47

0 0.54 1.89 105,548,364 367,728,946 194,761,863 194,761,863 0.14 27,643,619 0.59 114,538,524 194,761,863 194,761,863 0.54

0 1.53 1.76 22,549,814 25,901,934 14,757,054 14,757,054 0.23 3,365,644 0.56 8,193,469 14,757,054 14,757,054 1.53

0 1.57 2.09 75,710,078 100,701,198 48,232,289 48,232,289 0.17 8,184,873 0.59 28,352,764 48,232,289 48,232,289 1.57

0 2.40 2.21 114,938,890 105,642,362 47,891,204 47,891,204 0.60 28,734,722 0.71 33,805,556 47,891,204 47,891,204 2.40

0 0.39 1.61 1,253,499 5,099,904 3,175,532 3,175,532 0.09 300,840 0.51 1,606,819 3,175,532 3,175,532 0.39

0 2.15 2.14 24,915,802 24,792,968 11,585,499 11,585,499 0.05 586,254 0.44 5,097,620 11,585,499 11,585,499 2.15

0 2.20 1.68 250,531,536 191,164,331 113,991,849 113,991,849 0.20 22,547,838 0.38 42,974,927 113,991,849 113,991,849 2.20

0 -0.70 1.34 -12,129,529 23,197,025 17,327,898 17,327,898 0.34 5,869,127 17,327,898 17,327,898 -0.47
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.34 17,131,525 16,188,318 2.48 2.34 17,131,525 16,188,318 6,905,731 6,905,731

1.94 6,371,231 13,152,020 0.94 1.94 6,371,231 13,152,020 6,777,905 6,777,905

1.88 -10,119,601 40,211,151 1.88 40,211,151 21,339,251

2.08 75,774,525 88,191,104 1.78 2.08 75,774,525 88,191,104 42,501,737 42,501,737

2.30 57,814,830 47,932,174 2.77 2.30 57,814,830 47,932,174 20,853,608 20,853,608

1.81 18,203,797 20,460,039 1.61 1.81 18,203,797 20,460,039 11,300,603 11,300,603

2.40 10,679,455 10,252,277 2.50 2.40 10,679,455 10,252,277 4,271,782 4,271,782

2.38 423,482,205 464,488,669 2.17 2.38 423,482,205 464,488,669 194,761,863 194,761,863

2.51 40,203,001 37,107,842 2.72 2.51 40,203,001 37,107,842 14,757,054 14,757,054

1.48 64,058,509 71,156,812 1.33 1.48 64,058,509 71,156,812 48,232,289 48,232,289

1.83 80,803,670 87,617,350 1.69 1.83 80,803,670 87,617,350 47,891,204 47,891,204

1.81 8,069,587 5,733,599 2.54 1.81 8,069,587 5,733,599 3,175,532 3,175,532

2.76 52,778,384 31,932,532 4.56 2.76 52,778,384 31,932,532 11,585,499 11,585,499

2.59 265,244,034 295,137,171

1.60 3,927,657 27,724,637 0.23 1.60 3,927,657 27,724,637 17,327,898 17,327,898

1.49 14,665,761 19,380,166

2.21 128,035,156 104,272,399 2.71 2.21 128,035,156 104,272,399 47,170,847 47,170,847

1.80 6,821,905 11,895,696 1.03 1.80 6,821,905 11,895,696 6,608,720 6,608,720

2.12 11,184,977 9,939,174 2.39 2.12 11,184,977 9,939,174 4,681,495 4,681,495

1.93 7,332,945 7,382,050 1.91 1.93 7,332,945 7,382,050 3,834,831 3,834,831

1.80 1,391,736 4,901,327 0.51 1.80 1,391,736 4,901,327 2,725,483 2,725,483

2.24 39,640,044 28,413,983 3.13 2.24 39,640,044 28,413,983 12,684,814 12,684,814

2.69 110,471,098 65,138,816 4.56 2.69 110,471,098 65,138,816 24,246,374 24,246,374

2.53 20,717,193 17,461,634 3.00 2.53 20,717,193 17,461,634 6,905,731 6,905,731

1.24 2,033,372 8,371,307 0.30 1.24 2,033,372 8,371,307 6,777,905 6,777,905

2.31 42,158,032 49,238,346 1.98 2.31 42,158,032 49,238,346 21,339,251 21,339,251

3.20 176,618,329 136,130,564 4.16 3.20 176,618,329 136,130,564 42,501,737 42,501,737

1.79 54,864,850 37,408,165 2.63 1.79 54,864,850 37,408,165 20,853,608 20,853,608

2.60 32,229,320 29,436,248 2.85 2.60 32,229,320 29,436,248 11,300,603 11,300,603

2.41 10,545,199 10,278,975 2.47 2.41 10,545,199 10,278,975 4,271,782 4,271,782

1.89 105,548,364 367,728,946 0.54 1.89 105,548,364 367,728,946 194,761,863 194,761,863

1.76 22,549,814 25,901,934 1.53 1.76 22,549,814 25,901,934 14,757,054 14,757,054

2.09 75,710,078 100,701,198 1.57 2.09 75,710,078 100,701,198 48,232,289 48,232,289

2.21 114,938,890 105,642,362 2.40 2.21 114,938,890 105,642,362 47,891,204 47,891,204

1.61 1,253,499 5,099,904 0.39 1.61 1,253,499 5,099,904 3,175,532 3,175,532

2.14 24,915,802 24,792,968 2.15 2.14 24,915,802 24,792,968 11,585,499 11,585,499

1.68 250,531,536 191,164,331 2.20 1.68 250,531,536 191,164,331 113,991,849 113,991,849

1.34 -8,198,376 23,197,025 1.34 23,197,025 17,327,898
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

325998 1 Chemicals 1999 34 25 15 3 26 103 8.9 28.2 20.8 1.7 59.7

331111 2 Steel 1999 29 10 12 1 34 86 6.8 26.8 21.7 3.2 58.6

331210 2 Steel 1999 20 7 3 3 24 57 6 26.2 26.5 1.6 60.2

331221 2 Steel 1999 17 13 5 2 12 49 7.3 26.4 26 1.8 61.4

331222 2 Steel 1999 16 14 6 5 17 58 5.2 29.1 26.5 1.8 62.7

331314 3 Aluminum 1999 0 0 0 0 0 0 0 0 0 0 0

332211 7 Other 1999 8 11 5 7 31 10.8 22.2 28.8 2.3 64.2

332999 7 Other 1999 87 121 135 41 170 554 8.2 28.2 19.9 2 58.3

336412 7 Other 1999 14 14 11 3 11 53 6.9 19.8 34.9 3.2 64.9

311211 6 Food 2000 15 5 7 1 16 44 7.5 20.1 17.1 1.2 45.9

313311 7 Other 2000 10 10 9 2 4 35 6.2 26.5 24 2.7 59.4

321113 7 Other 2000 58 65 63 18 64 268 5.7 11.7 27.9 3.9 49.3

322121 4 Paper 2000 26 10 2 16 54 2.7 23.1 21.2 0.9 47.9

322130 4 Paper 2000 6 4 1 1 6 18 5.5 25.1 17 0.4 48

322222 4 Paper 2000 15 21 12 2 23 73 8.1 25.8 19.6 2.2 55.7

322299 4 Paper 2000 20 10 14 5 17 66 4.1 25.4 26.8 1.5 57.8

324110 5 Petroleum 2000 19 6 7 15 47 7.7 23.2 14.9 4.3 50.1

325188 1 Chemicals 2000 17 12 10 4 29 72 6.9 24.5 19.5 3.4 54.3

325199 1 Chemicals 2000 23 10 7 19 59 8.2 20.9 18.8 2.4 50.3

325211 1 Chemicals 2000 36 30 32 6 40 144 4.5 29.6 22.3 2.6 58.9

325311 1 Chemicals 2000 10 7 6 1 18 42 4.7 23.1 27.5 1.8 57.1

325411 1 Chemicals 2000 18 8 10 2 19 57 8.7 17.8 26.2 5.7 58.4

325412 1 Chemicals 2000 25 9 16 2 22 74 8.7 24.6 22.7 2.6 58.7

325611 1 Chemicals 2000 13 8 6 3 14 44 7.6 23.7 25.9 3.7 60.9

325998 1 Chemicals 2000 20 19 30 9 42 120 6 27.1 22.2 4 59.2

331111 2 Steel 2000 23 15 8 6 28 80 5.2 25.2 20.4 2.7 53.4

331210 2 Steel 2000 11 8 8 1 27 55 4.1 28.6 28.9 1.8 63.4

331221 2 Steel 2000 12 12 8 1 12 45 5.8 28.8 24 1.1 59.7

331222 2 Steel 2000 13 12 3 2 18 48 5.7 25.1 27.4 2.1 60.2

331314 3 Aluminum 2000 0 0 0 0 0 0 0 0 0 0 0

332211 7 Other 2000 5 9 4 1 7 26 9.3 20.8 30.1 2 62.3

332999 7 Other 2000 67 104 141 53 165 530 7.6 28.4 20.8 1.8 58.6

336412 7 Other 2000 16 16 5 2 16 55 7.6 19.9 28 3.2 58.6

311211 6 Food 2001 16 6 7 2 16 47 6.7 17.8 17.7 1.9 44.2

313311 7 Other 2001 7 8 7 1 7 30 5.5 26.9 24 1.5 57.8

321113 7 Other 2001 79 61 79 22 86 327 5.3 11.8 26.8 4.8 48.7

322121 4 Paper 2001 17 4 7 2 27 57 4 22.8 15.2 2.5 44.5

322130 4 Paper 2001 10 4 8 3 25 3.1 23.5 14.9 4.6 46.1

322222 4 Paper 2001 21 17 10 3 21 72 5.4 27.7 21.3 2.1 56.5
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

29 5.5 5.8 100 11.4 3.8 15.8 1 7.1 39.1

32 2.8 6.5 100 8.6 3.5 14.9 0.7 8.9 36.6

33.1 3.1 3.6 100 10.8 4.5 16.3 0.6 10 42.1

30 2.1 6.5 100 9.7 3.3 18 0.3 9.5 40.7

28.9 3.3 5.1 100 14.6 4.5 18.2 0.3 6.4 44

0 0 0 0 0 0 0 0 0 0

26.2 1.1 8.5 100 8.7 4.1 10.2 0.1 7.4 30.4

33.5 2.8 5.5 100 10.1 5.3 14.1 0.3 8.3 38.1

24 6.1 5 100 9.8 6.6 9.2 0.1 14.1 39.8

44.3 3.7 6.1 100 7.2 3.3 12.9 0.3 4.9 28.5

28.3 3.7 8.7 100 11.3 4.5 15.3 0.2 14.4 45.7

40.6 1 9.1 100 15.4 5.4 6.5 0.2 6.7 34.2

44 3.9 3.6 100 9.1 7.2 15.1 0.1 8.2 39.7

39.1 3.3 9.6 100 5.9 5.2 21.3 0.1 5.1 37.6

31.3 5.2 7.7 100 7 5.1 15.5 0.1 6.7 34.3

32 3.6 6.6 100 14.5 4.1 16.4 0.5 8.1 43.6

39.4 2 8.5 100 6.1 2.6 18.8 0.4 7 34.8

30.3 6.5 8.2 100 8.4 3.4 14.6 0.4 8 34.8

35.7 6.5 7.5 100 6.3 3.2 12.6 0.3 6.9 29.3

34.2 2.6 4.3 100 13.3 5.3 17.7 0.5 11.6 48.3

31.5 4.9 6.5 100 17.2 3.3 14.9 0.4 12.5 48.3

29.7 5.6 6.3 100 6.2 3.2 13.2 0.2 8.4 31.2

28.6 7.4 5.3 100 8 4.6 17.1 0.4 9.1 39.2

26.6 4.9 7.6 100 11 3.7 16 0.4 8.7 39.9

27.2 6.3 7.3 100 11 4.2 16.5 0.2 10 41.9

35.5 3.5 7.7 100 9.3 4.5 14.6 0.5 8.3 37.2

29.1 1.9 5.5 100 12.9 3.1 18 0.3 9.5 43.9

31.9 1.6 6.8 100 15 5.5 16.8 0.1 7.2 44.7

29.9 2.2 7.7 100 12.5 2.7 15.8 0.2 6.5 37.8

0 0 0 0 0 0 0 0 0 0

28.1 5.3 4.4 100 6.8 7 8.6 0.3 9.1 31.7

33.3 3.5 4.7 100 13.6 4.9 14.8 0.4 10.4 44.1

32.6 6.2 2.6 100 10.1 6.5 10.8 0.4 7.8 35.6

47.2 2.1 6.6 100 8.1 3.6 10.6 0.4 6.4 29.1

32.3 4.6 5.3 100 14.2 4.7 15.7 0.1 6.8 41.5

41 0.8 9.5 100 13.1 5.4 7 0.1 5.5 31

46.9 4.1 4.5 100 8.8 7 12.8 0.2 8.8 37.5

42.7 5.6 5.6 100 8 9.1 14.5 0 7.9 39.5

32.6 3.9 7.1 100 10.7 5.4 17.6 0 6.6 40.4
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

13.5 0.8 3.9 42.8 100 100 36.4 29.2 7.2 0.8 6.4

20.1 1.1 6.7 35.4 100 100 22.9 17.4 5.5 1 4.5

16 2.7 7.9 31.3 100 100 17.5 13.5 4.1 1.1 3

18.3 0.7 3.3 37 100 100 21.4 15 6.3 0.7 5.6

15.7 0.1 4.3 35.9 100 100 22.5 17.9 4.6 1.3 3.3

0 0 0 0 0 0 0 0 0 0 0

14.8 1.2 4.4 49.2 100 100 32.6 24.9 7.7 2.5 5.2

19.5 0.7 4.4 37.4 100 100 31.3 26.3 5.1 1.2 3.9

23.5 0.4 4.4 32 100 100 31.8 23.2 8.6 0.7 7.9

24.9 1.1 3.9 41.6 100 100 22.7 22 0.7 -0.7 1.3

19.7 0.4 2.9 31.3 100 100 28.8 26.7 2 1.8 0.2

22.2 0.5 3.3 39.8 100 100 19.5 16 3.5 1.5 2

25.2 1.6 5.1 28.4 100 100 21.7 16.6 5.1 2.1 3

20 1.1 4.7 36.6 100 100 18.3 14.5 3.8 -0.7 4.5

17.7 0.5 3.7 43.9 100 100 31.1 25 6.1 1.4 4.7

19.7 0.5 3.9 32.3 100 100 29 25.1 3.9 -0.4 4.3

20.5 1.9 2.9 39.8 100 100 28.6 19.2 9.4 0.1 9.3

18.1 0.9 7.7 38.5 100 100 34 27.3 6.7 2.2 4.5

21 1.3 3.7 44.6 100 100 32.2 24 8.2 0.4 7.9

20.2 0.7 7.7 23 100 100 27.6 22.6 5 1.9 3.1

10.4 0.5 4.7 36 100 100 31.4 28.5 3 0.5 2.5

21.8 0.5 4.5 42.1 100 100 44.1 38.4 5.7 0.7 5

18.8 0.4 5.8 35.8 100 100 42.1 33.7 8.4 1.3 7.1

14.1 0.4 4.6 40.9 100 100 40.5 34.5 6 1.3 4.8

16.2 0.5 3.4 37.9 100 100 34.8 29.7 5.1 1.2 3.9

21.6 0.9 6 34.4 100 100 22.1 17.6 4.5 2.5 2

17.2 0.8 6.4 31.7 100 100 19.4 15 4.4 1.2 3.2

23.9 0.8 5.6 24.8 100 100 23.6 19.1 4.5 0.4 4.1

12.9 0.3 5.3 43.7 100 100 23.3 18.1 5.2 1.3 3.9

0 0 0 0 0 0 0 0 0 0 0

18 0.2 7 43 100 100 32.2 24.6 7.6 1.8 5.7

19.3 0.5 4.6 31.5 100 100 31.1 25.2 5.9 1.5 4.3

25.2 0.7 4.6 34 100 100 28.6 23.5 5.1 2 3.1

22.3 1.5 4.8 42.3 100 100 23 19.8 3.2 1.5 1.8

24.6 0.6 4.4 28.8 100 100 23.6 21.9 1.7 1.8 -0.1

25 0.6 3.6 39.8 100 100 20.3 17.4 2.9 1.4 1.5

25.1 1.1 4.3 31.9 100 100 24.9 19.6 5.3 2.6 2.7

25.8 1.7 2.1 30.8 100 100 20 16.5 3.5 0.8 2.7

17.6 0.6 4.4 37 100 100 28 25.3 2.7 1.5 1.3
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

2.5 1.5 1 1.7 0.9 0.6 [38] 9.7 9.7 [47] 7.8 7.8 [63] 5.8 5.8 [36] 10.2 10.2 [53] 7.0 7

2.6 1.8 1.1 1.4 1 0.6 [38] 9.5 9.5 [48] 7.6 7.6 [64] 5.7 5.7 [28] 13.1 13.1 [60] 6.1 6.1

2.4 1.6 1.1 1.2 0.8 0.5 [35] 10.5 10.5 [46] 8.0 8 [58] 6.3 6.3 [36] 10.1 10.1 [62] 5.9 5.9

3 1.6 1 1.6 0.8 0.5 [35] 10.5 10.5 [47] 7.8 7.8 [57] 6.4 6.4 [28] 13.1 13.1 [59] 6.1 6.1

1.7 1.3 1.1 0.9 0.7 0.5 [37] 9.8 9.8 [47] 7.8 7.8 [56] 6.6 6.6 [29] 12.4 12.4 [56] 6.6 6.6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3.1 2.1 1.4 2.2 0.8 0.6 [37] 10.0 10 [44] 8.2 8.2 [59] 6.2 6.2 [47] 7.7 7.7 [97] 3.8 3.8

2.6 1.6 1.1 1.7 1 0.6 [35] 10.5 10.5 [45] 8.0 8 [58] 6.3 6.3 [18] 20.6 20.6 [42] 8.8 8.8

3.5 1.7 1.3 1.1 0.7 0.4 [25] 14.5 14.5 [41] 8.9 8.9 [54] 6.8 6.8 [68] 5.4 5.4 [122] 3.0 3

2.7 1.6 1 1.9 1 0.4 [25] 14.5 14.5 [32] 11.4 11.4 [41] 8.9 8.9 [19] 19.2 19.2 [35] 10.4 10.4

2.2 1.4 1.1 1.1 0.7 0.4 [30] 12.3 12.3 [43] 8.5 8.5 [54] 6.8 6.8 [23] 15.7 15.7 [50] 7.3 7.3

2.7 1.5 1 1 (266) .5 0.2 [11] 33.0 33 [16] 22.8 22.8 [25] 14.4 14.4 [32] 11.4 11.4 [56] 6.6 6.6

1.6 1.3 0.9 0.9 0.6 0.5 [30] 12.1 12.1 [39] 9.4 9.4 [48] 7.6 7.6 [31] 11.7 11.7 [46] 8.0 8

2.6 1.6 0.9 1.3 0.9 0.6 [24] 14.9 14.9 [37] 9.8 9.8 [48] 7.6 7.6 [23] 15.8 15.8 [42] 8.6 8.6

2.8 1.7 1 1.8 1 0.6 [32] 11.6 11.6 [41] 8.9 8.9 [52] 7.1 7.1 [27] 13.8 13.8 [45] 8.2 8.2

2 1.3 0.9 1 0.7 0.5 [32] 11.3 11.3 [40] 9.1 9.1 [53] 6.9 6.9 [34] 10.8 10.8 [51] 7.1 7.1

2.1 1.3 1.1 1.3 0.8 0.6 [18] 20.7 20.7 [32] 11.4 11.4 [55] 6.6 6.6 [9] 39.2 39.2 [20] 18.0 18

2.5 1.6 1 1.4 1 0.5 [35] 10.5 10.5 [46] 8.0 8 [59] 6.2 6.2 [38] 9.7 9.7 [54] 6.8 6.8

2.5 1.8 1.2 1.4 1 0.7 [32] 11.3 11.3 [47] 7.7 7.7 [57] 6.4 6.4 [26] 14.1 14.1 [57] 6.4 6.4

2 1.4 1 1.2 0.8 0.5 [38] 9.6 9.6 [48] 7.6 7.6 [59] 6.1 6.1 [32] 11.3 11.3 [49] 7.5 7.5

2.1 1.3 0.9 1.2 0.6 0.3 [28] 13.0 13 [36] 10.2 10.2 [56] 6.5 6.5 [39] 9.4 9.4 [60] 6.1 6.1

2.7 2.2 1.4 1.3 0.8 0.5 [27] 13.6 13.6 [40] 9.0 9 [53] 6.9 6.9 [69] 5.3 5.3 [104] 3.5 3.5

2.7 1.6 1.2 1.5 0.8 0.5 [35] 10.3 10.3 [47] 7.8 7.8 [68] 5.3 5.3 [46] 7.9 7.9 [94] 3.9 3.9

2.7 1.4 1 1.5 0.6 0.5 [26] 14.0 14 [41] 9.0 9 [54] 6.8 6.8 [46] 8.0 8 [63] 5.8 5.8

2.4 1.5 1 1.5 0.8 0.5 [36] 10.2 10.2 [47] 7.8 7.8 [56] 6.5 6.5 [35] 10.3 10.3 [58] 6.3 6.3

2.1 1.4 1 1.3 0.8 0.5 [36] 10.0 10 [49] 7.4 7.4 [59] 6.1 6.1 [22] 16.6 16.6 [57] 6.4 6.4

2.3 1.6 1 1.1 0.7 0.5 [37] 10.0 10 [47] 7.8 7.8 [61] 6.0 6 [41] 8.9 8.9 [64] 5.7 5.7

3 1.6 0.9 1.7 0.8 0.5 [29] 12.4 12.4 [44] 8.2 8.2 [55] 6.7 6.7 [19] 19.5 19.5 [48] 7.5 7.5

2.6 1.4 1.1 1.2 0.7 0.5 [34] 10.8 10.8 [44] 8.2 8.2 [54] 6.8 6.8 [33] 10.9 10.9 [58] 6.3 6.3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3.8 2.3 1.6 2.4 1.1 0.4 [26] 14.3 14.3 [41] 8.9 8.9 [55] 6.6 6.6 [45] 8.1 8.1 [81] 4.5 4.5

2.6 1.6 1.1 1.7 0.9 0.6 [33] 11.0 11 [46] 8.0 8 [60] 6.1 6.1 [20] 18.6 18.6 [43] 8.4 8.4

2.5 1.5 1.1 1.1 0.7 0.5 [29] 12.7 12.7 [44] 8.3 8.3 [59] 6.2 6.2 [65] 5.6 5.6 [90] 4.0 4

2.2 1.6 1.1 1.3 0.9 0.5 [23] 15.8 15.8 [31] 11.7 11.7 [38] 9.5 9.5 [26] 14.1 14.1 [35] 10.4 10.4

2.9 1.6 1.1 1.5 1 0.5 [33] 11.2 11.2 [40] 9.1 9.1 [49] 7.5 7.5 [22] 16.4 16.4 [46] 7.9 7.9

2.9 1.7 1.1 1 0.5 0.2 [11] 34.4 34.4 [18] 20.7 20.7 [26] 14.0 14 [32] 11.5 11.5 [56] 6.5 6.5

2 1.2 0.8 1.3 0.7 0.4 [31] 11.7 11.7 [38] 9.5 9.5 [52] 7.1 7.1 [17] 21.5 21.5 [35] 10.3 10.3

2.2 1.4 0.8 1.1 0.7 0.5 [32] 11.4 11.4 [41] 9.0 9 [52] 7.1 7.1 [18] 20.2 20.2 [30] 12.1 12.1

2.4 1.4 1 1.4 0.8 0.5 [38] 9.7 9.7 [43] 8.4 8.4 [53] 6.8 6.8 [29] 12.6 12.6 [49] 7.4 7.4
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[83] 4.4 4.4 [27] 13.4 13.4 [43] 8.5 8.5 [61] 6.0 6 5.7 9.6 316.6 12.7 (94) 3.7 3.7 1.8 7.1 (31) 1.9 1.9

[97] 3.7 3.7 [22] 16.4 16.4 [34] 10.6 10.6 [51] 7.2 7.2 4.2 7.9 48 7.7 (71) 3.0 3 1.3 31.2 (25) 3.1 3.1

[90] 4.0 4 [20] 18.1 18.1 [32] 11.3 11.3 [47] 7.8 7.8 4.9 12.7 47.6 7.4 (54) 2.5 2.5 0.9 10.4 (27) 2.7 2.7

[90] 4.1 4.1 [17] 20.9 20.9 [31] 11.7 11.7 [53] 6.9 6.9 4.6 9.7 NM 15 (41) 3.9 3.9 1.7 7.7 (13) 4.6 4.6

[86] 4.2 4.2 [22] 16.9 16.9 [37] 9.8 9.8 [49] 7.4 7.4 7.9 16.7 58.3 5.3 (54) 3.0 3 1.3 6.5 (18) 3.5 3.5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[163] 2.2 2.2 [11] 33.9 33.9 [26] 14.0 14 [43] 8.5 8.5 3.4 5.1 11.8 12.4 (29) 3.3 3.3 0.9 8.5 (12) 2.3 2.3

[72] 5.1 5.1 [16] 22.6 22.6 [28] 13.1 13.1 [43] 8.5 8.5 5.5 11 41.5 9.6 (509) 3.0 3 1.3 4.6 (175) 2.3 2.3

[177] 2.1 2.1 [13] 27.8 27.8 [24] 15.1 15.1 [46] 8.0 8 3.3 6.2 14 6.5 (48) 3.0 3 1.3 2.7 (12) 1.7 1.7

[57] 6.4 6.4 [15] 24.0 24 [23] 16.1 16.1 [35] 10.4 10.4 6.2 13.8 218 6 (42) 2.6 2.6 1.1 5.9 (14) 3.1 3.1

[72] 5.0 5 [15] 24.4 24.4 [29] 12.4 12.4 [53] 6.9 6.9 6.5 14.1 80.4 6 (33) 2.2 2.2 0.2 6.4 (10) 2.3 2.3

[94] 3.9 3.9 [4] 86.3 86.3 [9] 38.5 38.5 [17] 21.4 21.4 6.3 12.7 180.6 5.1 (252) 1.8 1.8 0.6 3 (66) 1.4 1.4

[66] 5.5 5.5 [22] 16.8 16.8 [32] 11.4 11.4 [39] 9.4 9.4 10.1 22.3 -113.2 5.3 (53) 3.1 3.1 0.1 3.5 (21) 1.5 1.5

[55] 6.7 6.7 [21] 17.2 17.2 [27] 13.4 13.4 [48] 7.7 7.7 7.1 13.6 -29.9 10.6 (17) 1.9 1.9 1.5

[67] 5.5 5.5 [18] 19.9 19.9 [34] 10.8 10.8 [52] 7.0 7 6.2 11.5 254.7 6.5 (66) 2.3 2.3 1 3.4 (23) 1.9 1.9

[92] 4.0 4 [23] 16.2 16.2 [32] 11.5 11.5 [48] 7.6 7.6 6.8 15.8 -74.5 5.3 (63) 2.3 2.3 1.3 5.4 (20) 2.5 2.5

[58] 6.3 6.3 [22] 16.4 16.4 [37] 10.0 10 [57] 6.4 6.4 8.9 24.9 185.5 11.2 (42) 4.1 4.1 1.8 12.1 (15) 2.6 2.6

[89] 4.1 4.1 [23] 15.8 15.8 [34] 10.6 10.6 [58] 6.3 6.3 4.9 8.4 775.6 8.7 (62) 3.6 3.6 1.2 10.7 (19) 1.8 1.8

[87] 4.2 4.2 [21] 17.1 17.1 [40] 9.1 9.1 [54] 6.7 6.7 4.4 8.2 25.6 9.9 (56) 3.8 3.8 1.6 12 (20) 2.3 2.3

[73] 5.0 5 [21] 17.0 17 [34] 10.6 10.6 [54] 6.8 6.8 7 15.4 NM 4.8 (131) 2.4 2.4 1 6 (41) 2.7 2.7

[125] 2.9 2.9 [20] 18.3 18.3 [32] 11.3 11.3 [50] 7.3 7.3 8.2 18 -50.9 8.1 (40) 2.0 2 1.3 5.5 (13) 1.8 1.8

[135] 2.7 2.7 [27] 13.5 13.5 [43] 8.4 8.4 [67] 5.4 5.4 4.1 6.3 13.2 11.9 (52) 2.9 2.9 1.2 7 (23) 2.5 2.5

[135] 2.7 2.7 [31] 11.7 11.7 [49] 7.4 7.4 [81] 4.5 4.5 4.1 8.2 21.1 13.2 (68) 4.2 4.2 1.7 7.4 (29) 2.9 2.9

[92] 4.0 4 [16] 23.1 23.1 [34] 10.7 10.7 [58] 6.2 6.2 7 14.3 NM 15.3 (38) 4.1 4.1 1.5

[85] 4.3 4.3 [26] 13.8 13.8 [41] 9.0 9 [60] 6.0 6 5.5 11.9 NM 10.5 (107) 2.6 2.6 1.1 6.2 (44) 1.9 1.9

[82] 4.5 4.5 [23] 15.6 15.6 [37] 9.8 9.8 [53] 6.9 6.9 5.7 12.3 93 5 (71) 2.3 2.3 0.9 3.4 (21) 1.7 1.7

[101] 3.6 3.6 [17] 21.2 21.2 [29] 12.4 12.4 [58] 6.3 6.3 5.2 10.6 197.4 8.1 (54) 3.9 3.9 1.1 6.7 (14) 4.3 4.3

[91] 4.0 4 [17] 20.9 20.9 [27] 13.3 13.3 [47] 7.8 7.8 4.6 10.1 -88.2 4.4 (40) 2.5 2.5 1.3 7.4 (13) 2.2 2.2

[87] 4.2 4.2 [21] 17.3 17.3 [32] 11.6 11.6 [46] 7.9 7.9 5 13.1 24.9 9.1 (42) 3.0 3 1.5 9.3 (12) 1.6 1.6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[134] 2.7 2.7 [17] 22.0 22 [23] 15.7 15.7 [35] 10.6 10.6 3.9 5.4 7.9 15.6 (25) 3.1 3.1 1.8 6.2 (11) 2.4 2.4

[78] 4.7 4.7 [16] 22.3 22.3 [29] 12.8 12.8 [44] 8.2 8.2 5.8 10.8 55.7 8.5 (489) 3.1 3.1 1.2 5.2 (148) 2.4 2.4

[133] 2.7 2.7 [18] 20.3 20.3 [31] 11.9 11.9 [53] 6.9 6.9 4.2 8.3 33.2 4.6 (53) 2.4 2.4 0.9 6.2 (17) 1.9 1.9

[62] 5.9 5.9 [13] 28.6 28.6 [18] 20.3 20.3 [35] 10.6 10.6 6.1 11.8 121.3 4.3 (44) 2.3 2.3 0.8 5.8 (15) 2.5 2.5

[73] 5.0 5 [16] 22.1 22.1 [28] 13.0 13 [39] 9.3 9.3 6.6 13.2 142.1 3.1 1.9 1.9 0.6

[95] 3.8 3.8 [4] 84.7 84.7 [11] 31.9 31.9 [20] 18.1 18.1 5.5 11.3 61.2 3.6 (302) 1.5 1.5 0.3 3.3 (81) 1.5 1.5

[68] 5.4 5.4 [18] 20.5 20.5 [29] 12.7 12.7 [51] 7.1 7.1 9.9 19.1 -23 5.9 (49) 2.1 2.1 0.7 2.8 (15) 1.8 1.8

[60] 6.0 6 [19] 18.9 18.9 [32] 11.3 11.3 [39] 9.4 9.4 5.8 15.4 -20.5 3.3 (23) 1.9 1.9 0.8

[71] 5.2 5.2 [23] 16.2 16.2 [35] 10.5 10.5 [55] 6.6 6.6 7 14.5 125.3 3.4 (65) 1.5 1.5 0.7 2.1 (27) 1.4 1.4
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

1.1 0.4 0.8 1.9 0.7 1.6 4.6 41.1 (93) 22.9 22.9 9.6

1.5 0.4 0.9 3 0.7 2.1 5.9 47.6 (77) 18.9 18.9 4.5

1.4 0.4 1.1 2.2 1.1 2.3 5.9 34.4 (51) 18.8 18.8 3.1

1.6 0.3 0.6 1.7 0.5 1.7 4.5 56.4 (43) 26.5 26.5 14.9

2.2 0.3 0.9 1.7 1 2.2 4.6 37.2 (53) 18.3 18.3 5.1

0 0 0 0 0 0 0 0 0 0 0

1.2 0.2 0.4 1.2 0.5 0.9 2.7 45.3 (30) 14.3 14.3 -1.1

1.2 0.4 0.9 2.3 0.7 1.6 4.9 47 (492) 19.8 19.8 5

0.5 0.2 0.7 2.1 0.8 1.9 4.9 49.8 (45) 19.1 19.1 3.4

1.8 0.6 1.1 2.1 0.8 1.3 2.9 19.4 (40) 9.3 9.3 1

1.4 0.3 0.8 5.2 0.7 2.1 8.1 36.3 (29) 10.6 10.6 -0.3

0.7 0.5 1 2.1 0.7 1.5 3.4 22.6 (243) 9.6 9.6 -1.6

0.2 0.7 1.5 3.5 1 2.3 8.8 50.2 (45) 21.2 21.2 -8

0.7 1.7 3 0.8 2.3 10.6 40.7 (17) 22.4 22.4 5.3

0.9 0.4 0.8 1.5 0.8 1.4 2.6 36.3 (67) 13.8 13.8 0.4

1.7 0.5 1 2.2 1.1 2.1 6.6 37.1 (59) 16.3 16.3 5.3

0.4 0.4 1 2 0.9 1.6 2.9 51.1 (46) 27.4 27.4 5.3

1.1 0.4 1 2.6 0.8 1.9 12.8 43.5 (60) 20.1 20.1 5.4

1.3 0.4 1.1 1.9 0.6 1.3 4.2 51.4 (53) 21.5 21.5 10.4

1.4 0.5 1.2 3.6 1 2.3 7 42.5 (122) 26.2 26.2 3.8

1.2 0.5 0.9 2.9 0.6 1.7 5.2 30.1 (36) 18.2 18.2 8.8

0.5 0.4 0.7 1.4 0.7 1.5 3.7 31.1 (52) 14.0 14 4.7

1.4 0.3 0.7 1.7 0.9 1.9 6.6 65 (66) 30.9 30.9 12

0.3 0.8 2.1 0.8 2 3.7 44.9 (41) 23.0 23 6

0.5 0.3 0.7 2.8 0.7 1.9 7.4 43.9 (108) 17.7 17.7 2.1

0.9 0.6 1.2 3.5 0.9 2.2 7.8 27.7 (69) 9.2 9.2 0

1.9 0.3 0.9 2.2 0.9 1.9 5.8 47.2 (51) 21.2 21.2 5.1

1.7 0.5 1.2 10.8 0.6 2.6 25.8 30.7 (35) 14.4 14.4 7.7

0.7 0.2 0.6 1.7 0.5 1.5 3.6 28.3 (44) 16.1 16.1 4.7

0 0 0 0 0 0 0 0 0 0 0

1.6 0.2 0.6 2.3 0.5 0.9 4.3 57.3 (23) 14.6 14.6 6.3

1.2 0.4 1 2.6 0.7 1.8 5.7 48.5 (467) 23.1 23.1 5.8

0.8 0.4 1.1 2.3 0.8 2.1 5.2 40.4 (47) 16.7 16.7 -0.3

1.7 0.7 1.4 3.1 0.7 1.4 3.7 16.8 (44) 7.9 7.9 -1.9

0.5 1.6 NM 0.7 3.5 NM 26.5 (23) 6.2 6.2 0.6

0.2 0.5 0.9 2.2 0.6 1.5 4.5 21 (300) 6.5 6.5 -5.1

0.9 0.8 1.3 3.3 0.9 2.1 7.1 33.2 (48) 14.0 14 -1

0.9 1.8 3.9 1.4 2.8 5.8 20.1 (23) 10.3 10.3 1.2

0.7 0.5 1 2.3 0.9 2.4 6 21.6 (66) 9.1 9.1 -0.7
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

17.9 6.9 2.8 15.8 7.3 4.1 2.8 1.8 1.4 1.4 (91) 2.3 2.3 3.5

14.9 5.3 1 19.2 5.2 3 2.6 1.7 1.3 1 (74) 2.5 2.5 4.6

12.2 4 -0.9 17.3 5.2 2.9 2.4 1.8 1.3 1.1 (48) 2.4 2.4 3.9

19.6 11.1 2.8 17.3 7.8 3.8 2.6 2.1 1.6 1.1 (43) 1.9 1.9 3.5

11.9 4.9 1.1 22.4 7 4.4 2.8 2.1 1.6 1.2 (50) 2.7 2.7 4.3

0 0 0 0 0 0 0 0 0 0 0 0 0

19.3 5.7 -0.6 12.1 6.5 4.1 2.4 1.7 1.4 2.1 (29) 3.0 3 4.1

15.8 6.3 1 15.1 7 3.8 2.8 2.1 1.6 1.6 (501) 3.0 3 5

15 6.2 1.3 22.9 7.6 4.4 2 1.6 1 1.9 (46) 2.7 2.7 4.4

7.8 3.6 0.1 8.7 4.4 2.2 2.6 1.9 1.2 2.1 (39) 3.2 3.2 4.4

7.5 4.2 -3 28.8 10.7 4.7 3.2 2.5 1.6 0.7 (33) 2.0 2 3.4

9.7 3.3 -2.2 9.8 5.4 3.2 2.8 2 1.4 2.1 (248) 3.3 3.3 5.5

13.6 8 -3.6 8.8 4.2 2.6 2.6 1.8 1.4 1.4 (47) 2.9 2.9 4.5

11.7 3.3 1.3 12.2 5 3.1 2.8 1.9 1.4 1.7 (16) 2.4 2.4 3.8

14.4 5.6 0.1 16.9 7.5 4.1 3.1 2.2 1.5 0.8 (65) 2.6 2.6 4.2

11.7 4.2 0.9 16.2 7.6 4 2.9 2 1.5 1 (61) 2.6 2.6 4.6

17.1 8 2.3 19.5 7.5 2.9 3.7 2.2 1.4 0.9 (38) 1.5 1.5 4

15.2 6.8 0.4 16.1 5.7 3.3 2.7 1.7 1.1 1 (57) 2.9 2.9 4.2

17 8.4 1.6 15.1 4.8 2.3 2.2 1.4 1 1.3 (49) 2.7 2.7 5.1

13.9 5.5 0.4 14.3 6.1 3.6 2.9 2.1 1.4 1.1 (123) 2.2 2.2 4.2

11.4 4 1.2 13.3 6.7 4.3 2.5 1.9 1.7 1.7 (39) 2.4 2.4 4.1

13.5 5.4 1.1 13 7.7 3.5 2.5 1.9 1.1 1.5 (53) 2.8 2.8 5

16.7 8 2.1 14.6 5.2 2.8 2.5 1.4 1.1 0.9 (64) 2.4 2.4 4.5

17.9 9 0.9 25.9 10.1 5.7 2.9 2.2 1.9 0.8 (36) 1.8 1.8 3.2

13.8 5.1 0.4 23.1 9.3 4.3 2.9 2 1.4 0.6 (104) 1.6 1.6 3.6

8.9 3.9 -0.7 9.6 5.3 2.9 2.4 1.7 1.2 1.6 (65) 3.0 3 5.4

14.2 6.9 0.6 19.2 7 4.2 2.5 2.1 1.6 0.7 (49) 1.9 1.9 3.2

16.6 6.1 1.4 19.1 8.6 3.9 3 2.2 1.6 1.3 (41) 2.1 2.1 4.3

13 5 1.2 22.5 7.2 3.6 2.3 2 1.4 1 (41) 2.2 2.2 3.3

0 0 0 0 0 0 0 0 0 0 0 0 0

15.8 6.5 2.1 13.5 6.2 3.5 2.2 1.7 1.3 1.4 (25) 3.3 3.3 5.3

17.7 7.4 0.9 14.5 7.2 3.9 2.8 2.1 1.5 1.4 (481) 2.8 2.8 4.7

12 6.4 -0.2 10.3 5.8 3.8 2.2 1.6 1.2 2.3 (53) 3.4 3.4 5.8

8.1 2.5 -0.5 7 4.5 3.2 2.7 2.2 1.5 1.6 (43) 2.8 2.8 4.5

9.1 2.2 -2 21.6 9.2 3.7 3.5 2.3 1.6 0.3 (28) 1.8 1.8 3.6

8.5 2.1 -2.9 9.5 4.9 2.9 2.6 1.8 1.3 1.7 (306) 3.3 3.3 5.5

12.1 5.3 -0.8 6.9 3.4 2.5 2.2 1.7 1.3 1.7 (43) 3.8 3.8 6.6

8.3 3.6 -0.4 6.6 4.6 2.6 2.3 1.8 1.5 1.1 (23) 2.6 2.6 4.2

7.5 1.7 -0.7 15.1 6.6 3.9 3 2.1 1.5 1.4 (64) 2.4 2.4 4
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

1.4 (25) 5.4 5.4 9.3 2619274M $2,619,274 1943332M $1,943,332 3.15 2.38 $13,014,617 0 0 0

1.5 (21) 5.0 5 7.6 4610758M $4,610,758 3243704M $3,243,704 1.22 1.89 $47,170,847 0 0 0

1.7 (17) 3.6 3.6 5.5 3470999M $3,470,999 2494818M $2,494,818 -1.23 1.43 $6,608,720 1 0 0

0.8 (12) 2.9 2.9 3.9 2221138M $2,221,138 1335548M $1,335,548 3.15 2.21 $4,681,495 0 0 0

3.9 (19) 4.8 4.8 8 1460164M $1,460,164 866927M $866,927 1.53 2.06 $3,834,831 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0

2.4 (15) 3.5 3.5 5.4 698273M $698,273 481420M $481,420 -0.89 1.25 $2,725,483 1 0 0

2.9 (264) 5.0 5 8.4 8180384M $8,180,384 4671592M $4,671,592 1.31 2.06 $12,684,814 0 0 0

2.2 (18) 5.8 5.8 10.8 1105409M $1,105,409 872732M $872,732 1.42 1.71 $24,246,374 0 0 0

2145928M $2,145,928 1189207M $1,189,207 0.05 6.13 $6,905,731 0 0 0

1.5 (13) 3.4 3.4 6 502588M $502,588 261769M $261,769 -30.00 0.40 $6,777,905 1 0 0

1.2 (92) 1.9 1.9 4.6 9489578M $9,489,578 5023073M $5,023,073 -3.85 1.17 $21,339,251 1 0 0

2906514M $2,906,514 2066267M $2,066,267 -6.12 0.16 $42,501,737 1 0 0

953011M $953,011 700746M $700,746 1.10 2.45 $20,853,608 0 0 0

1.6 (26) 2.8 2.8 6 2188129M $2,188,129 1340947M $1,340,947 0.13 1.43 $11,300,603 0 0 0

1.7 (26) 4.3 4.3 6.8 1988404M $1,988,404 991789M $991,789 0.82 2.17 $4,271,782 0 0 0

2.3 (10) 4.5 4.5 9.8 6167750M $6,167,750 2773021M $2,773,021 2.32 2.09 $194,761,863 0 0 0

2.2 (18) 3.7 3.7 9.7 3277314M $3,277,314 2732900M $2,732,900 0.60 1.72 $14,757,054 0 0 0

2.2 (11) 4.3 4.3 8.4 2573668M $2,573,668 1869397M $1,869,397 1.66 2.13 $48,232,289 0 0 0

1.6 (47) 4.0 4 8.6 4510836M $4,510,836 2917156M $2,917,156 0.65 1.44 $47,891,204 0 0 0

1.6 (14) 3.8 3.8 8.6 1550978M $1,550,978 870549M $870,549 1.44 2.34 $3,175,532 0 0 0

2.4 (10) 5.7 5.7 9.2 3198151M $3,198,151 1834223M $1,834,223 1.25 1.79 $11,585,499 0 0 0

1.3 (20) 7.0 7 10.1 3058663M $3,058,663 2702597M $2,702,597 2.48 2.19 $113,991,849 0 0 0

2.5 (13) 5.2 5.2 11.1 2179955M $2,179,955 1085276M $1,085,276 1.13 1.95 $17,327,898 0 0 0

2.4 (38) 5.9 5.9 9.5 3912471M $3,912,471 2898928M $2,898,928 0.52 1.45 $13,014,617 0 0 0

1.9 (17) 4.9 4.9 7.3 3626800M $3,626,800 2874293M $2,874,293 -1.58 1.50 $47,170,847 1 0 0

1.1 (17) 2.8 2.8 7.4 2535239M $2,535,239 1563464M $1,563,464 0.83 1.58 $6,608,720 0 0 0

2209475M $2,209,475 1097863M $1,097,863 1.54 1.91 $4,681,495 0 0 0

1.7 (17) 4.1 4.1 6.5 2058063M $2,058,063 1175347M $1,175,347 1.60 2.13 $3,834,831 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0

1013633M $1,013,633 640200M $640,200 2.80 2.58 $2,725,483 0 0 0

2.8 (261) 4.8 4.8 8.2 11080584M $11,080,584 5307303M $5,307,303 1.23 1.77 $12,684,814 0 0 0

1.5 (12) 4.9 4.9 9.6 1538713M $1,538,713 1226424M $1,226,424 -0.33 1.50 $24,246,374 1 0 0

1.4 (10) 3.9 3.9 10.2 2295264M $2,295,264 1336802M $1,336,802 -0.89 1.50 $6,905,731 1 0 0

2.9 (10) 4.3 4.3 6.1 744869M $744,869 372686M $372,686 34.00 1.24 $6,777,905 1 0 0

1.3 (100) 1.9 1.9 4 7802169M $7,802,169 5260892M $5,260,892 -5.61 0.64 $21,339,251 1 0 0

1.5 (11) 2.8 2.8 6.3 2699066M $2,699,066 1967051M $1,967,051 -1.57 1.20 $42,501,737 1 0 0

1322170M $1,322,170 999554M $999,554 -0.52 1.39 $20,853,608 1 0 0

1.8 (32) 3.6 3.6 5.5 2758349M $2,758,349 1765464M $1,765,464 -1.45 1.32 $11,300,603 1 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 3.15 2.38 40,996,044 30,909,715 13,014,617 13,014,617 0.35 4,555,116 0.58 7,483,405 13,014,617 13,014,617 3.15

0 1.22 1.89 57,653,257 89,195,783 47,170,847 47,170,847 0.22 10,482,410 0.59 27,873,682 47,170,847 47,170,847 1.22

0 -0.90 1.43 -5,947,848 9,429,515 6,608,720 6,608,720 0.53 3,481,667 6,608,720 6,608,720 -0.59

0 3.15 2.21 14,746,709 10,358,737 4,681,495 4,681,495 0.35 1,638,523 0.51 2,400,195 4,681,495 4,681,495 3.15

0 1.53 2.06 5,880,074 7,911,423 3,834,831 3,834,831 0.43 1,661,760 0.76 2,926,143 3,834,831 3,834,831 1.53

1

0 -0.60 1.25 -1,635,290 3,408,624 2,725,483 2,725,483 0.35 955,689 2,725,483 2,725,483 -0.37

0 1.31 2.06 16,587,834 26,190,410 12,684,814 12,684,814 0.31 3,903,020 0.76 9,700,152 12,684,814 12,684,814 1.31

0 1.42 1.71 34,313,223 41,416,190 24,246,374 24,246,374 0.12 2,792,937 0.41 9,895,904 24,246,374 24,246,374 1.42

0 0.05 6.13 371,847 42,322,266 6,905,731 6,905,731 -0.05 -318,726 5.03 34,725,962 6,905,731 6,905,731 0.05

0 -3.00 0.40 -20,333,715 2,711,162 6,777,905 6,777,905 0.20 1,355,581 6,777,905 6,777,905 -2.77

0 -2.20 1.17 -46,946,352 24,875,470 21,339,251 21,339,251 0.57 12,071,919 21,339,251 21,339,251 -1.97

0 -3.60 0.16 -153,006,253 6,666,939 42,501,737 42,501,737 0.06 2,416,765 42,501,737 42,501,737 -3.28

0 1.10 2.45 22,892,627 51,036,462 20,853,608 20,853,608 -0.20 -4,217,063 0.95 19,756,050 20,853,608 20,853,608 1.10

0 0.13 1.43 1,466,674 16,117,253 11,300,603 11,300,603 0.03 336,614 0.43 4,816,650 11,300,603 11,300,603 0.13

0 0.82 2.17 3,486,966 9,255,528 4,271,782 4,271,782 -0.08 -357,638 0.87 3,702,211 4,271,782 4,271,782 0.82

0 2.32 2.09 452,768,976 406,513,591 194,761,863 194,761,863 0.02 4,816,691 0.29 55,942,237 194,761,863 194,761,863 2.32

0 0.60 1.72 8,788,645 25,373,323 14,757,054 14,757,054 0.20 2,885,824 0.52 7,664,858 14,757,054 14,757,054 0.60

0 1.66 2.13 80,102,232 102,581,844 48,232,289 48,232,289 0.06 2,930,569 0.53 25,410,182 48,232,289 48,232,289 1.66

0 0.65 1.44 30,897,551 68,963,334 47,891,204 47,891,204 0.25 11,741,069 0.44 21,072,130 47,891,204 47,891,204 0.65

0 1.44 2.34 4,572,766 7,430,745 3,175,532 3,175,532 0.24 762,128 1.04 3,302,553 3,175,532 3,175,532 1.44

0 1.25 1.79 14,528,216 20,731,946 11,585,499 11,585,499 0.15 1,784,167 0.59 6,829,347 11,585,499 11,585,499 1.25

0 2.48 2.19 283,213,552 249,153,613 113,991,849 113,991,849 0.38 43,830,669 0.49 55,367,470 113,991,849 113,991,849 2.48

0 1.13 1.95 19,493,885 33,789,401 17,327,898 17,327,898 0.23 3,898,777 0.45 7,797,554 17,327,898 17,327,898 1.13

0 0.52 1.45 6,807,646 18,807,398 13,014,617 13,014,617 0.12 1,601,799 0.35 4,491,319 13,014,617 13,014,617 0.52

0 -0.70 1.50 -33,019,593 70,756,271 47,170,847 47,170,847 0.60 28,302,508 47,170,847 47,170,847 -0.39

0 0.83 1.58 5,452,194 10,408,734 6,608,720 6,608,720 0.23 1,486,962 0.48 3,139,142 6,608,720 6,608,720 0.83

0 1.54 1.91 7,193,517 8,926,050 4,681,495 4,681,495 0.14 639,424 0.61 2,840,107 4,681,495 4,681,495 1.54

0 1.60 2.13 6,135,730 8,185,889 3,834,831 3,834,831 0.40 1,533,932 0.63 2,433,643 3,834,831 3,834,831 1.60

1

0 2.80 2.58 7,631,352 7,036,050 2,725,483 2,725,483 0.70 1,907,838 0.78 2,130,180 2,725,483 2,725,483 2.80

0 1.23 1.77 15,664,270 22,445,671 12,684,814 12,684,814 0.33 4,247,938 0.57 7,223,894 12,684,814 12,684,814 1.23

0 -0.20 1.50 -4,849,275 36,369,561 24,246,374 24,246,374 0.60 14,547,824 24,246,374 24,246,374 0.03

0 -0.50 1.50 -3,452,866 10,358,597 6,905,731 6,905,731 0.70 4,834,012 6,905,731 6,905,731 -0.09

0 -2.00 1.24 -13,555,810 8,372,706 6,777,905 6,777,905 0.64 4,305,963 6,777,905 6,777,905 -1.77

0 -2.90 0.64 -61,883,828 13,686,554 21,339,251 21,339,251 0.34 7,284,779 21,339,251 21,339,251 -2.67

0 -0.80 1.20 -34,001,390 51,082,276 42,501,737 42,501,737 0.50 21,331,060 42,501,737 42,501,737 -0.48

0 -0.40 1.39 -8,341,443 29,075,888 20,853,608 20,853,608 0.59 12,393,001 20,853,608 20,853,608 -0.08

0 -0.70 1.32 -7,910,422 14,941,908 11,300,603 11,300,603 0.62 7,031,486 11,300,603 11,300,603 -0.38
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.38 40,996,044 30,909,715 3.15 2.38 40,996,044 30,909,715 13,014,617 13,014,617

1.89 57,653,257 89,195,783 1.22 1.89 57,653,257 89,195,783 47,170,847 47,170,847

1.43 -3,921,102 9,429,515 1.43 9,429,515 6,608,720

2.21 14,746,709 10,358,737 3.15 2.21 14,746,709 10,358,737 4,681,495 4,681,495

2.06 5,880,074 7,911,423 1.53 2.06 5,880,074 7,911,423 3,834,831 3,834,831

1.25 -1,019,943 3,408,624 1.25 3,408,624 2,725,483

2.06 16,587,834 26,190,410 1.31 2.06 16,587,834 26,190,410 12,684,814 12,684,814

1.71 34,313,223 41,416,190 1.42 1.71 34,313,223 41,416,190 24,246,374 24,246,374

6.13 371,847 42,322,266 0.05 6.13 371,847 42,322,266 6,905,731 6,905,731

0.40 -18,803,432 2,711,162 0.40 2,711,162 6,777,905

1.17 -42,128,478 24,875,470 1.17 24,875,470 21,339,251

0.16 -139,458,921 6,666,939 0.16 6,666,939 42,501,737

2.45 22,892,627 51,036,462 1.10 2.45 22,892,627 51,036,462 20,853,608 20,853,608

1.43 1,466,674 16,117,253 0.13 1.43 1,466,674 16,117,253 11,300,603 11,300,603

2.17 3,486,966 9,255,528 0.82 2.17 3,486,966 9,255,528 4,271,782 4,271,782

2.09 452,768,976 406,513,591 2.32 2.09 452,768,976 406,513,591 194,761,863 194,761,863

1.72 8,788,645 25,373,323 0.60 1.72 8,788,645 25,373,323 14,757,054 14,757,054

2.13 80,102,232 102,581,844 1.66 2.13 80,102,232 102,581,844 48,232,289 48,232,289

1.44 30,897,551 68,963,334 0.65 1.44 30,897,551 68,963,334 47,891,204 47,891,204

2.34 4,572,766 7,430,745 1.44 2.34 4,572,766 7,430,745 3,175,532 3,175,532

1.79 14,528,216 20,731,946 1.25 1.79 14,528,216 20,731,946 11,585,499 11,585,499

2.19 283,213,552 249,153,613 2.48 2.19 283,213,552 249,153,613 113,991,849 113,991,849

1.95 19,493,885 33,789,401 1.13 1.95 19,493,885 33,789,401 17,327,898 17,327,898

1.45 6,807,646 18,807,398 0.52 1.45 6,807,646 18,807,398 13,014,617 13,014,617

1.50 -18,553,353 70,756,271 1.50 70,756,271 47,170,847

1.58 5,452,194 10,408,734 0.83 1.58 5,452,194 10,408,734 6,608,720 6,608,720

1.91 7,193,517 8,926,050 1.54 1.91 7,193,517 8,926,050 4,681,495 4,681,495

2.13 6,135,730 8,185,889 1.60 2.13 6,135,730 8,185,889 3,834,831 3,834,831

2.58 7,631,352 7,036,050 2.80 2.58 7,631,352 7,036,050 2,725,483 2,725,483

1.77 15,664,270 22,445,671 1.23 1.77 15,664,270 22,445,671 12,684,814 12,684,814

1.50 624,956 36,369,561 1.50 36,369,561 24,246,374

1.50 -615,965 10,358,597 1.50 10,358,597 6,905,731

1.24 -12,025,527 8,372,706 1.24 8,372,706 6,777,905

0.64 -57,065,954 13,686,554 0.64 13,686,554 21,339,251

1.20 -20,454,058 51,082,276 1.20 51,082,276 42,501,737

1.39 -1,694,403 29,075,888 1.39 29,075,888 20,853,608

1.32 -4,308,381 14,941,908 1.32 14,941,908 11,300,603
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

322299 4 Paper 2001 25 18 20 4 27 94 6.1 26.6 23.6 1.9 58.1

324110 5 Petroleum 2001 16 2 5 15 38 9.7 22.3 16.7 4 52.7

325188 1 Chemicals 2001 15 14 15 2 33 79 6.5 24.5 18.2 2.7 51.8

325199 1 Chemicals 2001 28 8 10 2 19 67 6.8 19.5 17.5 4.5 48.4

325211 1 Chemicals 2001 32 21 32 6 58 149 6.5 24.9 21.4 3.1 56

325311 1 Chemicals 2001 10 6 5 2 10 33 6.8 21.6 25.4 2.5 56.3

325411 1 Chemicals 2001 15 6 5 2 22 50 7.7 21.4 25.9 2.1 57.2

325412 1 Chemicals 2001 26 7 23 4 21 81 10.3 25.3 21.3 3.7 60.6

325611 1 Chemicals 2001 7 4 11 2 16 40 6.3 26.6 25.6 2.6 61.1

325998 1 Chemicals 2001 20 15 25 2 28 90 8.9 26.7 23.5 2.7 61.8

331111 2 Steel 2001 26 12 19 1 33 91 4.5 26.1 22 3.1 55.6

331210 2 Steel 2001 13 9 7 2 34 65 4 26.1 27.3 2.1 59.4

331221 2 Steel 2001 10 7 8 1 13 39 9 24.8 22 4.1 59.9

331222 2 Steel 2001 15 9 3 4 17 48 5.7 27.3 24.3 1.1 58.4

331314 3 Aluminum 2001 0 0 0 0 0 0 0 0 0 0 0

332211 7 Other 2001 5 4 5 1 14 29 4.8 21.9 40.3 0.8 67.8

332999 7 Other 2001 62 99 103 32 160 456 7.8 24.4 21.2 2.2 55.5

336412 7 Other 2001 13 10 8 2 27 60 7.6 23.3 32.5 2.3 65.7

311211 6 Food 2002 18 1 4 2 13 38 4.7 19.9 19.2 2.3 46.1

313311 7 Other 2002 14 15 5 9 21 64 8.3 28 25.3 1.9 63.4

321113 7 Other 2002 69 63 52 25 60 269 5.1 10.3 26.2 4.8 46.3

322121 4 Paper 2002 19 14 4 3 25 65 5.2 24.1 18.2 2.3 49.8

322130 4 Paper 2002 11 5 1 5 22 7.8 26.5 15.6 1.8 51.7

322222 4 Paper 2002 16 31 7 2 19 75 5.2 26.6 22 1.5 55.3

322299 4 Paper 2002 19 17 19 4 26 85 8.9 27.6 22.2 1.6 60.2

324110 5 Petroleum 2002 15 5 1 3 15 39 10.9 21.3 15.9 6.5 54.6

325188 1 Chemicals 2002 27 12 4 5 27 75 8.5 23.5 18.5 2.2 52.8

325199 1 Chemicals 2002 26 9 8 2 23 68 7.7 23.4 19.6 4.1 54.8

325211 1 Chemicals 2002 61 42 21 12 61 197 5.5 25.6 22.3 2.8 56.2

325311 1 Chemicals 2002 12 11 2 2 10 37 7.9 22 25 1.1 56

325411 1 Chemicals 2002 20 4 4 3 27 58 7.8 23.2 27.7 2.4 61.2

325412 1 Chemicals 2002 50 16 11 6 43 126 13.8 25.3 18.9 4 62

325611 1 Chemicals 2002 14 7 6 4 11 42 6.5 28.5 26.6 4 65.7

325998 1 Chemicals 2002 36 20 11 2 33 102 10.3 25.9 23.1 2.9 62.2

331111 2 Steel 2002 17 14 11 4 25 71 5.7 27 20.3 3.8 56.8

331210 2 Steel 2002 20 13 9 7 24 73 6.2 30.4 26.1 1.8 64.4

331221 2 Steel 2002 13 21 10 3 14 61 5.9 24.7 29.5 2.4 62.5

331222 2 Steel 2002 11 12 5 6 18 52 5.9 25.2 33.2 1.5 65.8

331314 3 Aluminum 2002 1 4 1 6 12 3.6 31.7 18.2 6.8 60.4
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

32.1 3.5 6.3 100 12.9 5.4 15.2 0.4 7.4 41.3

34.8 3.2 9.3 100 7.9 3.3 18.9 0.2 7.7 38

36.6 4.7 6.9 100 9 4.9 14.5 0.4 8.1 37

37.9 5.3 8.4 100 6.4 4.5 12 0.3 7.4 30.6

36 3.8 4.2 100 11.8 5.1 14.4 0.2 10.9 42.4

30.1 7 6.6 100 14.5 3.2 12.5 0.5 10.4 41.1

29 8.1 5.7 100 7 4.9 14.2 0.3 10.7 37.1

23.3 7.5 8.6 100 5 3.1 18.3 1 10 37.3

28 6.3 4.6 100 12.8 5.2 16.8 0.3 19.2 54.3

26.9 5.5 5.8 100 9.5 3.7 15.9 0.2 9.3 38.6

33.4 2.6 8.4 100 11.7 4 14.5 0.4 9.6 40.2

31.7 1.8 7.1 100 13 3.5 13.7 0.6 8.8 39.6

31.2 2.9 6 100 9.8 3.8 13.3 0 9.9 37

33.8 2.9 4.9 100 11.8 4.1 17.1 0.3 8.3 41.7

0 0 0 0 0 0 0 0 0 0

24.7 1.3 6.2 100 12.5 3.6 11.3 0.1 6.2 33.6

34.7 3.8 6 100 9.7 5.4 12.5 0.3 8 35.8

24.4 5.6 4.2 100 12.4 5.3 15.2 0.5 8.8 42.2

45.4 3.5 5 100 11.3 2.8 11.1 0.4 5.4 31

27.3 3.8 5.5 100 12.6 4.4 17.6 0.2 7.3 42

44.3 1 8.4 100 13.3 7 6 0.1 4.8 31.2

38.8 4.4 7 100 10.5 4.2 15 0.1 6.6 36.4

38 1.7 8.6 100 10.1 7.8 18.1 0 5.6 41.7

33.9 4.5 6.3 100 9.6 6.1 15.5 0.2 8.4 39.9

27.7 5.5 6.6 100 13.9 4 15 0.3 7.5 40.8

34.3 3 8.2 100 6.2 3 20.6 0.3 9.8 39.9

35.1 5.9 6.2 100 6.5 4.5 15.7 0.2 10.2 37.2

34.7 3.5 7.1 100 6.2 3.2 12.3 0.2 10.9 32.8

35.9 3.3 4.6 100 9.9 6.3 16.4 0.3 9.9 42.7

32.8 2.7 8.5 100 12.1 3.1 15.8 0.6 9.5 41.1

26.6 4 8.2 100 7.8 5.3 13.9 0.6 13 40.7

25 6.9 6.2 100 6.5 3.4 15.3 0.7 10.5 36.4

26.1 3.2 4.9 100 15.1 4 18.4 0.2 9.5 47.1

28 5.3 4.5 100 9.4 4.1 18.5 0.2 9.8 42

32.5 2.6 8 100 11.2 4 15.6 0.3 8.8 39.9

28.7 2.4 4.4 100 14.1 3.9 17.2 0.3 7.6 43

29.1 1.6 6.7 100 14.4 4.3 15.9 0.1 6.8 41.5

25.1 2.5 6.6 100 20 3.2 16.8 0.3 5.5 45.7

25.6 7.5 6.5 100 13.5 2.2 14.2 0.7 6.3 36.9
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

17.2 0.5 5.8 35.2 100 100 25.6 21.5 4 1.2 2.8

17.2 1.6 3.7 39.5 100 100 24.2 15.7 8.5 0.8 7.7

20.9 0.8 8.5 32.2 100 100 34.9 31.1 3.8 1.9 1.9

20.7 1 5.3 42.4 100 100 33.5 25.9 7.7 1.2 6.4

21 0.6 5.2 30.8 100 100 26.1 22.5 3.5 1.8 1.7

14.7 0.5 5.1 38.6 100 100 33 29.4 3.6 1 2.6

15 0.4 4.8 42.8 100 100 44.1 39.3 4.9 1.2 3.7

17.3 0.4 4.6 40.3 100 100 46.5 37.3 9.2 0.6 8.6

16.4 0.6 5.6 23 100 100 41.3 35.6 5.7 1.8 3.9

12.9 0.4 2.9 45.2 100 100 37 31.6 5.4 1.1 4.4

17.4 0.7 3.5 38.2 100 100 22.1 18.4 3.7 1.7 2

15.5 0.8 7 36.4 100 100 21.2 17.1 4 1.2 2.8

15.4 0.2 7.4 39.8 100 100 23.7 20.2 3.5 1.1 2.4

13.4 0.6 6.3 38.1 100 100 22.3 19 3.4 1.3 2

0 0 0 0 0 0 0 0 0 0 0

14.7 0.5 3.9 47.3 100 100 35.2 30.7 4.4 1.9 2.6

22.1 0.7 4 37.4 100 100 30.5 27.2 3.3 1.5 1.8

19.6 0.4 4.8 33.1 100 100 31.4 24.5 6.9 2.9 4.1

26.1 1.7 3.2 38 100 100 21.8 17.7 4.1 0.9 3.2

17.5 0.3 2.8 37.4 100 100 30.4 25.8 4.6 1.6 3

25.1 0.6 6.1 37 100 100 19 17 1.9 1.2 0.8

19.2 1.4 4.5 38.6 100 100 24.6 21.5 3.2 1.5 1.6

19.3 1.3 5.1 32.6 100 100 20.3 16.9 3.4 0.4 3

17.1 0.9 6.5 35.5 100 100 31.8 28.1 3.7 1.8 1.9

14.3 0.4 6.2 38.3 100 100 25.8 21.2 4.6 1.2 3.4

9.4 1.8 5.7 43.2 100 100 20.3 14.9 5.3 0.3 5.1

18.7 0.8 5.3 38 100 100 35.1 28.8 6.3 1.5 4.7

16.7 1.2 4.8 44.6 100 100 30 23.3 6.7 0.9 5.8

21.6 1 7.2 27.4 100 100 26.8 22.1 4.6 1.5 3.1

13.8 0.8 3.6 40.6 100 100 32.3 29.1 3.2 0.2 3

10.7 0.4 5.5 42.8 100 100 43.4 37.1 6.3 1.8 4.5

16.1 0.4 6.4 40.7 100 100 45.9 35.1 10.8 1.1 9.6

13 0.4 5.4 34 100 100 35.3 30.9 4.3 0.8 3.6

15.5 0.5 6 36 100 100 34.2 28.3 5.8 1.1 4.8

16.5 0.4 6.1 37.1 100 100 24.9 20.3 4.7 0.8 3.8

17 0.7 6.2 33 100 100 23.5 20.7 2.8 0.9 1.9

17.4 0.8 6.6 33.7 100 100 21.9 18.7 3.2 1.2 2

10.9 0.8 5.7 36.9 100 100 21.9 19.9 2 0.4 1.5

11.5 0 4.6 46.9 100 100 32.8 28.4 4.4 0.8 3.6
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

2.1 1.4 1 1.2 0.9 0.5 [34] 10.7 10.7 [42] 8.6 8.6 [50] 7.3 7.3 [29] 12.5 12.5 [45] 8.2 8.2

2 1.4 0.9 1.2 0.8 0.6 [14] 26.5 26.5 [28] 13.0 13 [52] 7.0 7 [9] 39.4 39.4 [24] 15.2 15.2

2.2 1.6 1 1.5 0.7 0.5 [32] 11.4 11.4 [42] 8.7 8.7 [52] 7.0 7 [25] 14.4 14.4 [46] 8.0 8

2.6 1.8 1.1 1.6 0.8 0.5 [32] 11.4 11.4 [43] 8.5 8.5 [56] 6.5 6.5 [24] 15.5 15.5 [58] 6.3 6.3

2.4 1.4 1 1.3 0.8 0.5 [35] 10.5 10.5 [45] 8.2 8.2 [54] 6.7 6.7 [30] 12.2 12.2 [44] 8.2 8.2

2.4 1.3 1.1 1.2 0.7 0.4 [25] 14.6 14.6 [40] 9.0 9 [60] 6.1 6.1 [53] 6.9 6.9 [72] 5.1 5.1

2.4 1.6 1.2 1.3 0.8 0.6 [31] 11.9 11.9 [40] 9.1 9.1 [54] 6.8 6.8 [69] 5.3 5.3 [91] 4.0 4

2.9 1.8 1.3 1.9 1 0.7 [34] 10.7 10.7 [50] 7.3 7.3 [68] 5.4 5.4 [44] 8.3 8.3 [85] 4.3 4.3

1.8 1.3 0.9 1 0.6 0.5 [32] 11.4 11.4 [41] 8.8 8.8 [50] 7.2 7.2 [42] 8.7 8.7 [58] 6.3 6.3

2.8 1.6 1.1 1.6 0.9 0.6 [35] 10.4 10.4 [43] 8.5 8.5 [54] 6.7 6.7 [39] 9.3 9.3 [59] 6.2 6.2

2.3 1.4 1 1.2 0.8 0.4 [35] 10.4 10.4 [47] 7.7 7.7 [59] 6.2 6.2 [24] 15.2 15.2 [55] 6.6 6.6

2.4 1.5 1.1 1.2 0.8 0.5 [33] 11.0 11 [46] 7.9 7.9 [56] 6.5 6.5 [32] 11.3 11.3 [59] 6.2 6.2

3.4 1.8 1.1 2.1 1 0.6 [33] 11.0 11 [47] 7.8 7.8 [55] 6.6 6.6 [26] 13.8 13.8 [46] 8.0 8

2.1 1.4 1.1 1.3 0.7 0.5 [33] 10.9 10.9 [41] 8.8 8.8 [50] 7.4 7.4 [25] 14.5 14.5 [49] 7.4 7.4

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3.6 2.1 1.4 1.6 0.6 0.3 [35] 10.5 10.5 [45] 8.0 8 [59] 6.2 6.2 [75] 4.9 4.9 [135] 2.7 2.7

2.7 1.6 1.1 1.6 (455) .9 0.6 [32] 11.5 11.5 [41] 8.8 8.8 [55] 6.7 6.7 [22] 16.6 16.6 [48] 7.7 7.7

2.3 1.6 1.1 1 0.6 0.4 [32] 11.5 11.5 [47] 7.7 7.7 [60] 6.1 6.1 [75] 4.9 4.9 [106] 3.4 3.4

2.3 1.4 1.1 1.3 0.7 0.5 [25] 14.5 14.5 [34] 10.8 10.8 [41] 9.0 9 [16] 23.1 23.1 [43] 8.4 8.4

2.5 1.6 1 1.4 0.9 0.5 [24] 15.0 15 [40] 9.2 9.2 [52] 7.0 7 [4] 104.1 104.1 [42] 8.6 8.6

2.5 1.6 1.1 0.9 0.4 0.2 [10] 35.4 35.4 [17] 21.9 21.9 [24] 15.3 15.3 [27] 13.6 13.6 [56] 6.5 6.5

2.2 1.4 1 1.4 1 0.5 [34] 10.7 10.7 [44] 8.3 8.3 [59] 6.2 6.2 [29] 12.6 12.6 [48] 7.7 7.7

2 1.4 0.8 1.2 0.7 0.5 [33] 11.0 11 [42] 8.8 8.8 [52] 7.0 7 [20] 18.1 18.1 [38] 9.6 9.6

2.1 1.5 1.1 1.1 0.8 0.6 [37] 9.7 9.7 [43] 8.4 8.4 [50] 7.4 7.4 [27] 13.3 13.3 [43] 8.5 8.5

2.5 1.6 1 1.7 1 0.6 [33] 11.1 11.1 [42] 8.6 8.6 [51] 7.1 7.1 [26] 14.1 14.1 [45] 8.1 8.1

1.8 1.4 1 1.1 0.8 0.5 [17] 21.1 21.1 [28] 13.1 13.1 [37] 9.7 9.7 [10] 36.3 36.3 [21] 17.6 17.6

2.2 1.5 1 1.4 0.9 0.5 [33] 11.2 11.2 [44] 8.3 8.3 [54] 6.8 6.8 [29] 12.7 12.7 [53] 6.8 6.8

2.8 1.7 1.3 1.3 1 0.6 [36] 10.0 10 [47] 7.8 7.8 [62] 5.9 5.9 [22] 16.8 16.8 [51] 7.2 7.2

2.2 1.4 1 1.2 0.7 0.5 [34] 10.7 10.7 [45] 8.1 8.1 [54] 6.7 6.7 [33] 11.1 11.1 [49] 7.5 7.5

2.1 1.4 1 1.3 0.7 0.4 [21] 17.7 17.7 [36] 10.2 10.2 [60] 6.1 6.1 [46] 8.0 8 [60] 6.1 6.1

2.1 1.5 1 1.3 0.7 0.5 [31] 11.6 11.6 [39] 9.4 9.4 [60] 6.1 6.1 [63] 5.8 5.8 [90] 4.0 4

3 1.9 1.3 2.2 1 0.6 [32] 11.3 11.3 [46] 7.9 7.9 [59] 6.2 6.2 [33] 11.1 11.1 [77] 4.7 4.7

2.4 1.6 1.1 1.4 0.8 0.5 [31] 11.8 11.8 [40] 9.1 9.1 [52] 7.0 7 [38] 9.6 9.6 [60] 6.1 6.1

2.7 1.5 1.1 1.3 0.8 0.5 [35] 10.5 10.5 [46] 8.0 8 [58] 6.3 6.3 [32] 11.3 11.3 [56] 6.5 6.5

2.4 1.6 1 1.4 0.9 0.5 [37] 9.9 9.9 [47] 7.7 7.7 [57] 6.5 6.5 [16] 23.5 23.5 [50] 7.4 7.4

2.3 1.7 1.1 1.4 0.8 0.5 [36] 10.1 10.1 [46] 7.9 7.9 [60] 6.1 6.1 [32] 11.5 11.5 [58] 6.3 6.3

2.5 1.6 1.1 1.2 0.8 0.4 [36] 10.2 10.2 [46] 7.9 7.9 [55] 6.7 6.7 [40] 9.1 9.1 [71] 5.1 5.1

1.9 1.3 1.1 1 0.6 0.4 [35] 10.4 10.4 [46] 7.9 7.9 [55] 6.6 6.6 [50] 7.3 7.3 [74] 4.9 4.9

4.9 1.4 1 3.6 0.7 0.5 [38] 9.6 9.6 [45] 8.1 8.1 [65] 5.6 5.6 [15] 24.5 24.5 [31] 11.8 11.8
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[78] 4.7 4.7 [17] 20.9 20.9 [30] 12.4 12.4 [44] 8.3 8.3 6.4 14.6 UND 5.1 (89) 2.0 2 0.8 5.9 (22) 2.1 2.1

[48] 7.6 7.6 [15] 23.8 23.8 [24] 15.1 15.1 [54] 6.7 6.7 9.2 20.8 -269.5 14.5 (36) 8.0 8 2.3 12.8 (12) 2.8 2.8

[77] 4.7 4.7 [23] 15.9 15.9 [34] 10.9 10.9 [59] 6.2 6.2 5.7 13.1 -189.6 7.2 (75) 2.6 2.6 1 7 (16) 2.4 2.4

[80] 4.6 4.6 [22] 16.3 16.3 [32] 11.3 11.3 [67] 5.5 5.5 4.3 9 81.2 9.1 (63) 3.1 3.1 1.2 5.8 (21) 1.4 1.4

[70] 5.2 5.2 [18] 20.1 20.1 [30] 12.1 12.1 [49] 7.4 7.4 5.7 14 -88.3 4.7 (134) 2.2 2.2 0.4 2.7 (46) 1.6 1.6

[105] 3.5 3.5 [23] 16.2 16.2 [33] 11.0 11 [47] 7.8 7.8 7.6 15.1 47.4 17.6 (30) 3.0 3 1.2

[139] 2.6 2.6 [28] 13.1 13.1 [36] 10.1 10.1 [71] 5.1 5.1 4.6 10.2 24.8 8.8 (45) 2.6 2.6 0.6 3.5 (18) 1.5 1.5

[137] 2.7 2.7 [27] 13.4 13.4 [45] 8.1 8.1 [88] 4.1 4.1 4.1 7.4 18.4 20.8 (67) 8.4 8.4 3 10.7 (25) 4.5 4.5

[81] 4.5 4.5 [18] 20.7 20.7 [38] 9.7 9.7 [70] 5.2 5.2 8.4 18.3 -53.3 8.1 (37) 2.6 2.6 1.2

[95] 3.8 3.8 [24] 15.2 15.2 [36] 10.2 10.2 [61] 6.0 6 4.8 9 43.5 14.1 (78) 2.8 2.8 1.3 10.2 (30) 2.8 2.8

[91] 4.0 4 [14] 25.3 25.3 [33] 11.0 11 [46] 7.9 7.9 5.2 11.7 999.8 4.8 (81) 2.1 2.1 0.6 7.9 (18) 2.0 2

[92] 4.0 4 [18] 20.1 20.1 [29] 12.6 12.6 [46] 8.0 8 5 10.5 115.3 9.3 (64) 2.5 2.5 0.5 4.4 (21) 2.4 2.4

[89] 4.1 4.1 [13] 27.2 27.2 [26] 13.9 13.9 [46] 8.0 8 4.4 8.4 44.2 4.3 (32) .9 0.9 -1.6 4.3 (10) .5 0.5

[78] 4.7 4.7 [17] 21.1 21.1 [31] 11.6 11.6 [46] 7.9 7.9 8.1 16.5 77.8 7 (44) 1.8 1.8 0.1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[259] 1.4 1.4 [17] 21.9 21.9 [36] 10.2 10.2 [55] 6.6 6.6 3.1 3.9 8.1 8.2 (27) 1.9 1.9 0.9

[87] 4.2 4.2 [15] 24.7 24.7 [25] 14.3 14.3 [41] 8.8 8.8 5.2 10.5 57.5 6 (421) 2.0 2 0.4 3.6 (126) 1.6 1.6

[144] 2.5 2.5 [21] 17.6 17.6 [41] 8.9 8.9 [55] 6.6 6.6 4.4 6.7 31.7 7.1 (57) 2.8 2.8 1.2 9.4 (23) 3.1 3.1

[64] 5.7 5.7 [16] 23.3 23.3 [21] 17.6 17.6 [29] 12.6 12.6 6.7 14.1 51.2 6.1 (37) 2.4 2.4 1.2 5.9 (14) 3.2 3.2

[93] 3.9 3.9 [14] 26.2 26.2 [25] 14.5 14.5 [47] 7.7 7.7 5.3 12.7 UND 9.8 (57) 3.1 3.1 1.3 12.9 (12) 3.7 3.7

[91] 4.0 4 [5] 80.6 80.6 [10] 36.1 36.1 [20] 17.9 17.9 6.5 13 89.8 4.1 (253) 1.7 1.7 0.1 3.4 (66) 1.6 1.6

[71] 5.1 5.1 [21] 17.4 17.4 [34] 10.7 10.7 [54] 6.8 6.8 6.5 12.8 NM 7.8 (60) 3.3 3.3 0.8 4.1 (18) 2.6 2.6

[59] 6.2 6.2 [17] 21.5 21.5 [37] 9.8 9.8 [54] 6.7 6.7 7.3 24.9 -25.8 6.2 (21) 2.2 2.2 1.3

[67] 5.4 5.4 [21] 17.1 17.1 [32] 11.4 11.4 [45] 8.2 8.2 6.7 17.4 95.3 6.1 (69) 2.7 2.7 1.3 3.6 (27) 1.6 1.6

[66] 5.5 5.5 [16] 23.0 23 [27] 13.4 13.4 [44] 8.3 8.3 4.8 11.4 215.2 6.7 (78) 2.5 2.5 0.9 5.3 (22) 2.3 2.3

[38] 9.7 9.7 [19] 19.5 19.5 [31] 11.6 11.6 [45] 8.1 8.1 8.7 22.8 999.8 31.7 (35) 7.4 7.4 2.5

[93] 3.9 3.9 [27] 13.5 13.5 [43] 8.6 8.6 [64] 5.7 5.7 6 11.2 165.9 10.9 (72) 4.5 4.5 1.3 5.8 (30) 1.8 1.8

[90] 4.1 4.1 [19] 19.0 19 [32] 11.5 11.5 [51] 7.2 7.2 4.3 8.8 16.4 11.3 (61) 5.9 5.9 1.6 13.6 (20) 2.2 2.2

[65] 5.6 5.6 [21] 17.0 17 [36] 10.1 10.1 [48] 7.6 7.6 6.6 12.5 584.7 7.4 (185) 3.0 3 0.8 4.5 (55) 2.1 2.1

[89] 4.1 4.1 [22] 16.3 16.3 [35] 10.5 10.5 [60] 6.0 6 7.7 19.2 -84.1 5.6 (36) 3.7 3.7 1.1 6.5 (13) 2.4 2.4

[144] 2.5 2.5 [28] 13.2 13.2 [41] 9.0 9 [64] 5.7 5.7 5.6 11.1 100.7 13.5 (51) 3.4 3.4 1 3.9 (20) 1.8 1.8

[129] 2.8 2.8 [25] 14.5 14.5 [40] 9.2 9.2 [62] 5.8 5.8 3.8 7.5 16.3 27.8 (115) 7.5 7.5 2.8 19.6 (31) 3.5 3.5

[78] 4.7 4.7 [23] 15.8 15.8 [44] 8.3 8.3 [63] 5.8 5.8 6.3 11.3 34 11.4 (37) 4.4 4.4 1.4 4.4 (10) 1.8 1.8

[90] 4.1 4.1 [22] 16.4 16.4 [39] 9.3 9.3 [59] 6.2 6.2 4.3 9.5 126.6 10.5 (94) 3.5 3.5 1.4 9.6 (36) 2.7 2.7

[92] 4.0 4 [20] 18.0 18 [33] 11.2 11.2 [50] 7.3 7.3 4.5 11.3 -154.9 10.4 (65) 3.6 3.6 0.7

[91] 4.0 4 [15] 23.6 23.6 [32] 11.2 11.2 [49] 7.5 7.5 5.1 9.9 67.6 6.2 (68) 2.0 2 0.7 6.4 (15) 3.1 3.1

[102] 3.6 3.6 [19] 18.9 18.9 [33] 11.2 11.2 [52] 7.1 7.1 4.9 9.2 27.5 8.8 (56) 2.2 2.2 -0.2 7.3 (17) 2.0 2

[121] 3.0 3 [22] 16.2 16.2 [38] 9.6 9.6 [52] 7.0 7 5.1 12 62.3 3 (45) 1.5 1.5 -1.7 49 (15) 2.6 2.6

[67] 5.5 5.5 [13] 27.6 27.6 [38] 9.7 9.7 [45] 8.2 8.2 6.5 16.6 119.1 11.3 (11) 3.8 3.8 1.1
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

0.7 0.5 1 2.3 0.8 2.2 4.5 28 (82) 10.0 10 0.1

1.3 0.3 0.9 1.9 0.8 1.7 2.9 60.3 (34) 34.1 34.1 10.9

1.3 0.5 1.4 5.2 0.8 2.3 9.7 32.3 (66) 15.3 15.3 3.2

1 0.3 1 1.8 0.7 1.6 3.4 47.9 (62) 17.9 17.9 1.8

0.9 0.5 1.4 3.1 0.9 2.3 7.9 27.5 (126) 11.5 11.5 -0.3

0.4 0.7 1.9 0.6 1.5 3.9 38.8 (30) 15.1 15.1 6

0.7 0.4 0.7 2.1 0.8 1.9 3.4 38.9 (45) 19.2 19.2 0.6

1.8 0.3 0.5 1 0.6 1.2 4.1 52.2 (72) 29.0 29 11.5

0.4 0.9 2.7 1.1 2.6 6.5 37.8 (33) 15.8 15.8 2.6

0.8 0.3 0.6 1.5 0.6 1.5 4.5 39.3 (82) 18.3 18.3 4.5

1 0.4 0.8 1.6 0.9 1.9 4.5 28.2 (83) 13.3 13.3 -2.3

1.2 0.4 1 2 0.8 1.9 4.3 41 (60) 19.8 19.8 1.1

-0.2 0.3 0.9 1.8 0.6 1.3 5.5 28 (36) 6.1 6.1 -10.3

0.3 1 3.3 0.7 1.7 6.5 24.5 (42) 9.5 9.5 -3.1

0 0 0 0 0 0 0 0 0 0 0

0.3 0.4 0.8 0.6 1 2.4 21.5 8.1 8.1 -2.9

0.8 0.4 0.9 2.4 0.7 1.7 5.1 31.9 (398) 12.0 12 -0.3

1.3 0.3 0.9 2.8 1 2.4 10 39.6 (50) 19.5 19.5 3.1

2.8 0.7 1.3 2.8 0.9 1.7 3.6 30.6 (35) 13.6 13.6 2.6

1.6 0.2 0.5 1.9 0.8 1.8 3.9 35.6 (55) 11.7 11.7 4

0.4 0.6 1.1 2.7 0.7 1.8 3.9 19 (245) 7.1 7.1 -4.4

1.4 0.4 1.2 2.7 0.7 2 5.9 29.3 (54) 15.7 15.7 1.2

0.7 1.4 2.6 0.8 1.9 6.2 34.5 (19) 12.3 12.3 3.8

1.1 0.5 1 2.4 1 2 5 28.6 (66) 14.6 14.6 2.3

0.4 0.3 0.7 1.6 0.8 1.7 4.9 29.4 (77) 13.1 13.1 -1

0.2 0.8 1.5 0.8 1.6 2.6 36.1 (37) 12.6 12.6 6

0.8 0.5 0.9 2.5 0.7 1.5 3.9 34.1 (65) 20.7 20.7 3

0.4 0.2 0.6 1.6 0.6 1.3 2.9 37 (64) 19.0 19 4.8

0.8 0.6 1.3 3.1 1.1 2.2 7.5 41.7 (171) 18.4 18.4 4.1

1 0.5 0.8 1.5 0.6 1.4 2.6 31.1 (35) 17.5 17.5 1.1

0.6 0.2 0.7 1.3 0.8 1.4 3.2 44.4 (56) 22.7 22.7 0.6

1.8 0.2 0.7 1.4 0.5 1.4 4.7 68.7 (110) 29.3 29.3 13.6

-0.6 0.3 0.8 1.8 0.7 1.9 3.7 35.5 (37) 18.3 18.3 1.7

0.8 0.4 0.8 2.2 0.7 1.9 6.9 49.7 (89) 16.9 16.9 4.9

0.4 0.9 2.1 0.6 2.2 4.6 51.6 (65) 24.3 24.3 3.7

1.3 0.4 1.1 3.4 0.9 1.9 9.7 38.9 (62) 12.4 12.4 -0.4

0.6 0.4 0.7 2 0.7 1.7 5.5 30.5 (54) 7.3 7.3 -4.4

1.3 0.2 0.7 1.5 1 1.9 3.6 17.5 (47) 8.2 8.2 -5.3

0.2 0.5 3.7 0.4 1.3 16.4 11.6 (11) 7.9 7.9 1.3
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

12.6 3.6 -0.7 19.3 7.6 3.8 3 2.1 1.6 0.9 (82) 2.4 2.4 4.4

25.4 12.1 5.1 35.3 9.4 3.9 3.8 2.5 1.6 0.6 (34) 1.4 1.4 3.5

13.3 4.9 0 14.7 4.7 2.7 3.1 1.9 1.1 1.2 (69) 2.9 2.9 4.9

14.8 5.5 0.6 12.5 4.8 1.9 2.1 1.4 0.9 1 (58) 3.1 3.1 5.7

11.2 4.2 -2 13 5.3 3.1 2.6 1.9 1.4 1.3 (130) 2.7 2.7 4.7

10.8 5.6 1.5 16.1 6.5 4.1 2.1 1.9 1.4 1.4 (30) 2.1 2.1 4.1

13.2 4.7 -1.5 13.9 7.2 4 2.7 1.8 1.1 2 (43) 2.8 2.8 4.2

22.7 10.5 3.3 25.8 9.2 3.6 2.6 1.8 1.1 0.2 (66) 1.5 1.5 3.5

12 5.4 0.8 30.5 8.5 5.2 3.1 2.3 1.9 1.1 (34) 2.2 2.2 3.9

15.1 4.9 1.1 16.4 8.3 4.9 2.8 2.1 1.3 0.6 (78) 1.4 1.4 3.2

10.4 3.9 -1.3 15.8 6.2 3.1 2.5 1.9 1.2 1 (77) 2.6 2.6 4.5

14.2 4.8 -1.6 13.3 5.8 3.8 2.5 2 1.5 1.2 (57) 2.9 2.9 4.3

10.8 0.3 -6 12.7 6.9 3.5 2.5 1.8 1.5 0.9 (35) 2.5 2.5 4.5

10 3.6 -2.7 14.8 6.6 3.9 2.6 2.1 1.6 1.1 (41) 2.9 2.9 4.4

0 0 0 0 0 0 0 0 0 0 0 0 0

13.6 2.7 -1.1 14 7.3 4 2.1 1.6 1.1 1.8 (28) 3.4 3.4 4.7

12 3.7 -2.3 13 6.2 3.4 2.6 1.9 1.4 1.5 (416) 2.9 2.9 5.1

11.5 5.4 0.6 17.1 8.2 4.4 2.3 1.6 1.2 1.9 (54) 3.2 3.2 4.5

9.2 4.3 1 6.7 5.1 2.5 2.5 2 1.4 2.2 (31) 2.8 2.8 4.9

13.6 4.1 0.5 40.6 13.5 6.7 3.7 2.7 1.6 0.6 (59) 1.5 1.5 3.7

7.1 1.9 -2.1 8.2 4.7 2.9 2.7 1.8 1.2 2.2 (249) 3.7 3.7 5.5

10.2 4.7 -0.8 15.3 4.3 2.3 2.2 1.6 1.1 1.4 (50) 3.3 3.3 5.6

9 3.2 1.4 11.9 4.7 2.6 2.9 1.8 1 1.7 (18) 3.4 3.4 4.6

11.4 4.2 0.7 11.4 7 4.3 2.8 2.3 1.7 2 (69) 3.1 3.1 4.9

11.3 4.5 0.2 23.8 8.1 4 3.3 2 1.4 1.3 (68) 2.8 2.8 4.5

16 6.8 1.7 29 8.1 3.9 3.7 2.4 1.8 0.5 (37) 1.7 1.7 3.7

14.1 7.4 0.5 11.2 4.8 2.7 2.6 1.6 1.1 1.6 (67) 3.1 3.1 4.8

17.8 6.7 2 23.4 5.1 2.3 2 1.4 1.1 1.3 (58) 2.4 2.4 5

12.8 5.9 -0.2 12.7 5.5 3.3 2.8 2.1 1.4 1.6 (174) 3.2 3.2 5.3

10.6 6.5 0.4 15.1 7 3.7 2.8 2.1 1.5 1.9 (35) 2.6 2.6 5.1

16.4 6.4 0.1 22.5 9.2 4.5 2.7 2 1.3 1.2 (48) 2.5 2.5 4.4

25.3 13 3.5 30.7 7.1 3.8 2.6 1.8 1.1 1.2 (96) 2.1 2.1 3.7

14.1 6.2 0.5 23 9.7 6 3 2.3 1.8 1.4 (38) 2.0 2 3

16.2 7.1 1.2 20.4 7.7 4.8 2.6 1.9 1.5 1 (93) 2.3 2.3 3.7

16.4 6.3 -0.6 14.4 6.6 3 2.7 1.9 1.3 1.5 (63) 2.9 2.9 5

10.3 3.8 -0.5 19.2 7.9 4.2 3 2.2 1.5 1.1 (70) 2.2 2.2 4.2

8.9 3.3 -2.2 13.7 7.5 3.8 2.5 1.9 1.2 1.4 (57) 2.3 2.3 4

5.3 2 -3.7 25.1 8.9 4.5 2.3 2 1.3 0.7 (47) 2.0 2 4

11.5 3.4 0.2 27.9 8.2 4.2 3.5 2.2 1.2 0.6 (11) 2.2 2.2 5
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

1.6 (28) 2.6 2.6 5.5 2827354M $2,827,354 1494352M $1,494,352 -1.00 1.28 $4,271,782 1 0 0

5260492M $5,260,492 1994066M $1,994,066 5.63 2.68 $194,761,863 0 0 0

2.3 (22) 5.1 5.1 12.1 2446249M $2,446,249 1667479M $1,667,479 0.00 1.76 $14,757,054 0 0 0

1.6 (19) 2.9 2.9 10.4 2728520M $2,728,520 2184806M $2,184,806 0.72 1.68 $48,232,289 0 0 0

2.7 (42) 6.8 6.8 10.3 5275774M $5,275,774 3734934M $3,734,934 -4.12 0.71 $47,891,204 1 0 0

1.7 (13) 4.5 4.5 9.2 806334M $806,334 512544M $512,544 2.08 1.90 $3,175,532 0 0 0

0.8 (11) 3.2 3.2 12.3 2482459M $2,482,459 1773070M $1,773,070 -1.99 0.94 $11,585,499 1 0 0

2.3 (24) 5.2 5.2 14.2 2641317M $2,641,317 2005562M $2,005,562 3.53 3.49 $113,991,849 0 0 0

2.9 (17) 5.4 5.4 12.9 1019067M $1,019,067 600592M $600,592 1.17 1.66 $17,327,898 0 0 0

3 (32) 5.1 5.1 8.7 3688980M $3,688,980 2421379M $2,421,379 1.35 1.64 $13,014,617 0 0 0

2.3 (25) 3.3 3.3 7.8 4549108M $4,549,108 3244067M $3,244,067 -2.41 1.02 $47,170,847 1 0 0

1.8 (13) 3.9 3.9 8.7 3540742M $3,540,742 2159538M $2,159,538 -2.29 0.86 $6,608,720 1 0 0

1179435M $1,179,435 726460M $726,460 -8.75 -2.74 $4,681,495 1 0 1

2.4 (19) 5.5 5.5 8.3 1457735M $1,457,735 877749M $877,749 -4.59 0.19 $3,834,831 1 0 0

0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0

1.9 (12) 5.3 5.3 8.9 609065M $609,065 397754M $397,754 -1.86 1.60 $2,725,483 1 0 0

2.9 (197) 4.5 4.5 7.9 8383931M $8,383,931 4851500M $4,851,500 -4.22 0.75 $12,684,814 1 0 0

1 (18) 2.9 2.9 9.8 1922837M $1,922,837 1351872M $1,351,872 1.01 1.76 $24,246,374 0 0 0

1.6 (12) 3.3 3.3 6.3 3096560M $3,096,560 1646673M $1,646,673 1.28 2.02 $6,905,731 0 0 0

2.5 (26) 3.8 3.8 7 1535025M $1,535,025 724483M $724,483 0.77 1.72 $6,777,905 0 0 0

1.1 (86) 2.3 2.3 3.7 7727374M $7,727,374 4961739M $4,961,739 -4.99 0.29 $21,339,251 1 0 0

1.3 (18) 3.3 3.3 5.9 3337911M $3,337,911 2718305M $2,718,305 -1.60 1.63 $42,501,737 1 0 0

1544880M $1,544,880 1401127M $1,401,127 1.59 2.60 $20,853,608 0 0 0

2.4 (33) 4.4 4.4 6.8 2006729M $2,006,729 1182330M $1,182,330 1.36 2.39 $11,300,603 0 0 0

1.1 (33) 3.0 3 4.4 2856781M $2,856,781 1529879M $1,529,879 0.27 1.45 $4,271,782 0 0 0

6786976M $6,786,976 2265149M $2,265,149 1.77 3.30 $194,761,863 0 0 0

2.6 (18) 7.5 7.5 19.2 2663219M $2,663,219 1906124M $1,906,124 0.67 1.94 $14,757,054 0 0 0

1.7 (16) 2.3 2.3 7.5 2486877M $2,486,877 1908228M $1,908,228 2.31 2.17 $48,232,289 0 0 0

2.6 (54) 4.6 4.6 7.8 9187583M $9,187,583 4808785M $4,808,785 -0.30 1.36 $47,891,204 1 0 0

1.8 (13) 3.9 3.9 7.7 1223942M $1,223,942 596216M $596,216 0.43 1.99 $3,175,532 0 0 0

2.4 (14) 5.7 5.7 15.4 2451263M $2,451,263 1425039M $1,425,039 0.14 1.40 $11,585,499 0 0 0

1.4 (30) 4.9 4.9 14.1 5116983M $5,116,983 4018632M $4,018,632 3.94 3.34 $113,991,849 0 0 0

2.6 (13) 4.3 4.3 11.8 1398233M $1,398,233 705114M $705,114 0.60 2.05 $17,327,898 0 0 0

2 (29) 3.7 3.7 7.2 4017244M $4,017,244 2332718M $2,332,718 1.45 1.96 $13,014,617 0 0 0

1 (22) 1.9 1.9 4 2363486M $2,363,486 1576547M $1,576,547 -0.74 1.13 $47,170,847 1 0 0

2.3 (22) 6.6 6.6 11.7 2789981M $2,789,981 1694595M $1,694,595 -0.74 1.25 $6,608,720 1 0 0

1.1 (18) 2.6 2.6 4.3 2442961M $2,442,961 1624952M $1,624,952 -3.52 -0.34 $4,681,495 1 0 1

2.1 (18) 3.9 3.9 8.1 1318766M $1,318,766 1088433M $1,088,433 -4.93 -3.40 $3,834,831 1 0 1

342429M $342,429 157988M $157,988 0.24 1.65 $3,814,425 0 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 -0.70 1.28 -2,990,247 5,467,881 4,271,782 4,271,782 0.48 2,050,455 4,271,782 4,271,782 -0.38

0 5.63 2.68 1,096,483,995 521,732,661 194,761,863 194,761,863 0.53 103,198,494 0.38 73,780,376 194,761,863 194,761,863 5.63

0 0.00 1.76 0 26,019,016 14,757,054 14,757,054 0.00 0 0.76 11,261,962 14,757,054 14,757,054 0.00

0 0.72 1.68 34,817,684 81,180,580 48,232,289 48,232,289 0.12 5,878,310 0.48 23,301,833 48,232,289 48,232,289 0.72

0 -2.00 0.71 -95,782,408 33,934,339 47,891,204 47,891,204 0.31 14,777,857 47,891,204 47,891,204 -1.77

0 2.08 1.90 6,595,336 6,033,511 3,175,532 3,175,532 0.58 1,832,038 0.70 2,222,872 3,175,532 3,175,532 2.08

0 -1.50 0.94 -17,378,249 10,923,470 11,585,499 11,585,499 0.34 3,972,171 11,585,499 11,585,499 -1.27

0 3.53 3.49 402,417,737 397,732,430 113,991,849 113,991,849 0.23 26,244,635 0.49 55,756,883 113,991,849 113,991,849 3.53

0 1.17 1.66 20,260,312 28,819,030 17,327,898 17,327,898 0.37 6,397,993 0.46 8,025,553 17,327,898 17,327,898 1.17

0 1.35 1.64 17,569,733 21,305,410 13,014,617 13,014,617 0.25 3,253,654 0.34 4,386,408 13,014,617 13,014,617 1.35

0 -1.30 1.02 -61,322,101 48,190,757 47,170,847 47,170,847 0.42 19,888,249 47,170,847 47,170,847 -0.99

0 -1.60 0.86 -10,573,952 5,700,021 6,608,720 6,608,720 0.36 2,395,661 6,608,720 6,608,720 -1.29

0 -6.00 -1.60 -28,088,970 -7,490,392 4,681,495 4,681,495 4,681,495 4,681,495 -5.69

0 -2.70 0.19 -10,354,044 710,572 3,834,831 3,834,831 0.09 327,089 3,834,831 3,834,831 -2.39

1

0 -1.10 1.60 -2,998,031 4,348,384 2,725,483 2,725,483 0.70 1,895,450 2,725,483 2,725,483 -0.87

0 -2.30 0.75 -29,175,072 9,532,830 12,684,814 12,684,814 0.35 4,458,904 12,684,814 12,684,814 -2.07

0 1.01 1.76 24,482,924 42,589,283 24,246,374 24,246,374 0.41 9,935,100 0.56 13,493,634 24,246,374 24,246,374 1.01

0 1.28 2.02 8,847,968 13,946,208 6,905,731 6,905,731 0.28 1,942,237 0.82 5,659,331 6,905,731 6,905,731 1.28

0 0.77 1.72 5,196,394 11,684,519 6,777,905 6,777,905 0.27 1,807,441 0.42 2,873,242 6,777,905 6,777,905 0.77

0 -2.10 0.29 -44,812,427 6,289,463 21,339,251 21,339,251 0.19 4,155,538 21,339,251 21,339,251 -1.87

0 -0.80 1.63 -34,001,390 69,065,323 42,501,737 42,501,737 0.83 35,063,933 42,501,737 42,501,737 -0.48

0 1.59 2.60 33,087,725 54,219,381 20,853,608 20,853,608 0.19 3,892,673 1.30 27,109,690 20,853,608 20,853,608 1.59

0 1.36 2.39 15,404,506 26,999,279 11,300,603 11,300,603 0.66 7,494,084 1.09 12,308,495 11,300,603 11,300,603 1.36

0 0.27 1.45 1,155,894 6,184,797 4,271,782 4,271,782 0.07 301,538 0.55 2,340,194 4,271,782 4,271,782 0.27

0 1.77 3.30 344,079,291 643,081,623 194,761,863 194,761,863 0.07 12,984,124 0.80 156,176,966 194,761,863 194,761,863 1.77

0 0.67 1.94 9,890,366 28,624,000 14,757,054 14,757,054 0.17 2,511,839 0.64 9,439,830 14,757,054 14,757,054 0.67

0 2.31 2.17 111,433,219 104,815,243 48,232,289 48,232,289 0.31 14,968,641 0.57 27,643,581 48,232,289 48,232,289 2.31

0 -0.20 1.36 -9,578,241 64,965,459 47,891,204 47,891,204 0.56 26,652,496 47,891,204 47,891,204 0.03

0 0.43 1.99 1,354,894 6,331,217 3,175,532 3,175,532 0.03 84,681 0.89 2,838,132 3,175,532 3,175,532 0.43

0 0.14 1.40 1,621,970 16,182,919 11,585,499 11,585,499 0.04 463,420 0.40 4,597,420 11,585,499 11,585,499 0.14

0 3.94 3.34 448,842,905 381,239,406 113,991,849 113,991,849 0.44 49,871,434 0.54 62,062,229 113,991,849 113,991,849 3.94

0 0.60 2.05 10,348,606 35,542,340 17,327,898 17,327,898 0.10 1,684,657 0.65 11,283,282 17,327,898 17,327,898 0.60

0 1.45 1.96 18,871,195 25,445,820 13,014,617 13,014,617 0.25 3,253,654 0.56 7,225,356 13,014,617 13,014,617 1.45

0 -0.60 1.13 -28,302,508 53,393,384 47,170,847 47,170,847 0.43 20,373,791 47,170,847 47,170,847 -0.29

0 -0.50 1.25 -3,304,360 8,260,900 6,608,720 6,608,720 0.55 3,634,796 6,608,720 6,608,720 -0.19

0 -2.20 -0.20 -10,299,289 -936,299 4,681,495 4,681,495 4,681,495 4,681,495 -1.89

0 -3.70 -1.70 -14,188,875 -6,519,213 3,834,831 3,834,831 3,834,831 3,834,831 -3.39

0 0.24 1.65 932,415 6,293,801 3,814,425 3,814,425 0.04 169,530 0.55 2,097,934 3,814,425 3,814,425 0.24
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

1.28 -1,628,627 5,467,881 1.28 5,467,881 4,271,782

2.68 1,096,483,995 521,732,661 5.63 2.68 1,096,483,995 521,732,661 194,761,863 194,761,863

1.76 0 26,019,016 0.00 1.76 0 26,019,016 14,757,054 14,757,054

1.68 34,817,684 81,180,580 0.72 1.68 34,817,684 81,180,580 48,232,289 48,232,289

0.71 -84,917,406 33,934,339 0.71 33,934,339 47,891,204

1.90 6,595,336 6,033,511 2.08 1.90 6,595,336 6,033,511 3,175,532 3,175,532

0.94 -14,749,865 10,923,470 0.94 10,923,470 11,585,499

3.49 402,417,737 397,732,430 3.53 3.49 402,417,737 397,732,430 113,991,849 113,991,849

1.66 20,260,312 28,819,030 1.17 1.66 20,260,312 28,819,030 17,327,898 17,327,898

1.64 17,569,733 21,305,410 1.35 1.64 17,569,733 21,305,410 13,014,617 13,014,617

1.02 -46,855,862 48,190,757 1.02 48,190,757 47,170,847

0.86 -8,547,206 5,700,021 0.86 5,700,021 6,608,720

-1.12 -26,653,261 -5,265,178

0.19 -9,177,987 710,572 0.19 710,572 3,834,831

1.60 -2,382,685 4,348,384 1.60 4,348,384 2,725,483

0.75 -26,311,155 9,532,830 0.75 9,532,830 12,684,814

1.76 24,482,924 42,589,283 1.01 1.76 24,482,924 42,589,283 24,246,374 24,246,374

2.02 8,847,968 13,946,208 1.28 2.02 8,847,968 13,946,208 6,905,731 6,905,731

1.72 5,196,394 11,684,519 0.77 1.72 5,196,394 11,684,519 6,777,905 6,777,905

0.29 -39,994,553 6,289,463 0.29 6,289,463 21,339,251

1.63 -20,454,058 69,065,323 1.63 69,065,323 42,501,737

2.60 33,087,725 54,219,381 1.59 2.60 33,087,725 54,219,381 20,853,608 20,853,608

2.39 15,404,506 26,999,279 1.36 2.39 15,404,506 26,999,279 11,300,603 11,300,603

1.45 1,155,894 6,184,797 0.27 1.45 1,155,894 6,184,797 4,271,782 4,271,782

3.30 344,079,291 643,081,623 1.77 3.30 344,079,291 643,081,623 194,761,863 194,761,863

1.94 9,890,366 28,624,000 0.67 1.94 9,890,366 28,624,000 14,757,054 14,757,054

2.17 111,433,219 104,815,243 2.31 2.17 111,433,219 104,815,243 48,232,289 48,232,289

1.36 1,286,761 64,965,459 1.36 64,965,459 47,891,204

1.99 1,354,894 6,331,217 0.43 1.99 1,354,894 6,331,217 3,175,532 3,175,532

1.40 1,621,970 16,182,919 0.14 1.40 1,621,970 16,182,919 11,585,499 11,585,499

3.34 448,842,905 381,239,406 3.94 3.34 448,842,905 381,239,406 113,991,849 113,991,849

2.05 10,348,606 35,542,340 0.60 2.05 10,348,606 35,542,340 17,327,898 17,327,898

1.96 18,871,195 25,445,820 1.45 1.96 18,871,195 25,445,820 13,014,617 13,014,617

1.13 -13,836,269 53,393,384 1.13 53,393,384 47,170,847

1.25 -1,277,614 8,260,900 1.25 8,260,900 6,608,720

0.28 -8,863,580 1,288,915

-1.22 -13,012,818 -4,696,436

1.65 932,415 6,293,801 0.24 1.65 932,415 6,293,801 3,814,425 3,814,425
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

332211 7 Other 2002 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6

332999 7 Other 2002 74 127 99 58 149 507 9.1 25.1 21.2 2.8 58.2

336412 7 Other 2002 15 9 8 28 60 7.5 18 35.2 1.7 62.3

311211 6 Food 2003 25 2 10 2 15 54 3.8 18.5 20 3.7 45.9

313311 7 Other 2003 18 16 17 8 22 81 6.6 26.4 27.5 5.7 66.2

321113 7 Other 2003 69 58 68 32 60 287 6 11.5 26 4.8 48.2

322121 4 Paper 2003 23 11 4 3 22 63 4.1 22.9 17.8 1.5 46.2

322130 4 Paper 2003 7 2 5 7 21 7.4 25.1 13 2.5 48

322222 4 Paper 2003 18 31 16 9 22 96 6.3 25.7 23.3 2 57.3

322299 4 Paper 2003 29 25 18 8 36 116 6.9 25.4 24 2.2 58.6

324110 5 Petroleum 2003 26 7 4 4 16 57 12.4 20.7 14 1.9 49.1

325188 1 Chemicals 2003 34 15 17 7 20 93 5.9 26.7 21.6 3.2 57.4

325199 1 Chemicals 2003 28 15 6 2 30 81 6.5 21.7 17 3.4 48.7

325211 1 Chemicals 2003 46 39 43 13 64 205 5.9 28.3 21.4 2.5 57.9

325311 1 Chemicals 2003 21 6 6 3 9 45 9 22 23.3 3.3 57.6

325411 1 Chemicals 2003 16 7 7 4 21 55 9.2 20.3 27.8 4.4 61.7

325412 1 Chemicals 2003 49 21 41 5 45 161 14.5 25.6 21.2 4.4 65.7

325611 1 Chemicals 2003 13 13 13 3 10 52 7.5 29.1 24.9 3.2 64.7

325998 1 Chemicals 2003 33 31 32 7 51 154 6.8 28.5 23.8 3.6 62.7

331111 2 Steel 2003 19 24 13 12 37 105 8 28.3 20 2.4 58.7

331210 2 Steel 2003 27 29 19 4 25 104 5.2 31.5 25.2 2.5 64.4

331221 2 Steel 2003 17 16 11 6 23 73 5.3 25 28.1 1.9 60.3

331222 2 Steel 2003 12 18 4 5 19 58 6.3 27 28.2 1.4 62.9

331314 3 Aluminum 2003 1 4 2 1 3 11 5.2 38.4 17.4 0.3 61.3

332211 7 Other 2003 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6

332999 7 Other 2003 65 135 128 56 161 545 8.6 26.9 21.8 2.6 59.7

336412 7 Other 2003 17 21 8 1 26 73 7.8 21.1 33 4.1 65.9

311211 6 Food 2004 26 5 5 1 10 47 5.2 18 19.8 3.4 46.4

313311 7 Other 2004 20 19 16 7 11 73 8.5 25.6 34.6 1.8 70.4

321113 7 Other 2004 68 73 50 26 56 273 5.5 12.2 26.5 4.1 48.2

322121 4 Paper 2004 21 9 3 5 18 56 4.6 23.5 21.1 2 51.1

322130 4 Paper 2004 9 1 2 4 16 5.4 21.3 17.2 1.6 45.4

322222 4 Paper 2004 20 27 7 6 30 90 6.7 26.6 26.4 1.1 60.8

322299 4 Paper 2004 18 20 19 8 30 95 8.1 27.3 24.6 2.1 62.1

324110 5 Petroleum 2004 23 5 16 1 14 59 10.2 18.4 17.6 1.7 47.8

325188 1 Chemicals 2004 33 21 7 8 17 86 5.6 27.6 18.9 1.3 53.4

325199 1 Chemicals 2004 27 19 3 3 30 82 6.6 23.2 18.8 2.7 51.3

325211 1 Chemicals 2004 53 46 33 19 64 215 6.2 27.9 21.7 2.2 57.9

325311 1 Chemicals 2004 11 8 4 4 3 30 10.3 21.5 31.3 1.4 64.5
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9

34 3.2 4.6 100 10.4 5.4 13.8 0.3 9.2 39.1

27.8 6.5 3.4 100 13.2 6.3 13.5 0.2 7.4 40.6

44.4 3.3 6.3 100 10.5 3.5 11.8 0.2 7 33.1

21.7 5.4 6.6 100 11.9 7 18.1 0.2 8.7 45.7

43 1.2 7.6 100 13.1 6.2 6.3 0.2 5.4 31.3

41.7 4.8 7.2 100 6.2 3.2 14.8 0.1 8.8 33

39.6 4.8 7.6 100 9.3 5 16.3 0 6.8 37.4

31.2 5 6.6 100 12.8 4.3 14.3 0.1 6.7 38.3

29.5 4.6 7.2 100 9.8 3.5 14.6 0.3 8.2 36.5

36.7 3.7 10.5 100 6.2 3.4 18.2 0.3 6.5 34.6

30.9 2.9 8.8 100 11.8 4.5 18.9 0.2 12.4 47.7

40.1 5.1 6.1 100 9.5 4.8 14 0.3 9.1 37.7

32.8 4.2 5.1 100 12.7 4.7 18.1 0.2 12.1 47.7

32.9 3.8 5.7 100 10.2 4.6 15.6 0.5 9.1 40.1

24.6 5.1 8.5 100 7.1 2.6 14.4 0.8 12.7 37.6

22.8 6 5.5 100 6 2.9 15.8 0.5 10.9 36.2

22.9 4.9 7.4 100 12.5 5.3 19.9 0.3 8 46

26.5 5.1 5.7 100 10.8 3.9 18.9 0.4 9.8 43.8

29.4 3.4 8.6 100 10.2 2.6 17.7 0.6 11.3 42.4

28.9 2 4.7 100 16.2 3.1 18.6 0.2 7.7 45.8

32.9 0.8 6 100 15.7 3.7 16 0.2 7.2 42.8

28.4 1.9 6.7 100 15.6 3.4 17.2 0.2 7.6 44

28.7 2.6 7.4 100 27.5 2 22.8 0 3.5 55.8

27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9

31.4 3.5 5.3 100 12.2 4.9 14.8 0.3 9.2 41.3

25.8 3.9 4.5 100 15.7 4 12.3 0.9 8.2 41

45.2 3.3 5.1 100 8.2 3.5 9.7 0.3 7.1 28.7

21.6 2.4 5.6 100 16.4 3.4 19.8 0.3 9.3 49.2

42.5 0.8 8.5 100 14.6 6.7 7 0.2 5.9 34.5

42.1 1.9 4.9 100 10.4 3.6 14.7 0 8.8 37.6

42.7 6 5.8 100 10.6 5.7 13.5 0.1 5.9 35.9

29.7 3.3 6.2 100 10.9 3.5 15.1 0.1 7 36.7

28.2 4.2 5.5 100 12.3 3.5 15.7 0.2 8.4 40.2

40.6 3.3 8.3 100 3.1 2.5 21.5 0.3 9.6 37

36.9 2.8 6.8 100 11.7 4.3 17 0.1 7 40.1

38.9 3.3 6.5 100 10.4 4.1 16 0.2 7 37.7

32.5 4.1 5.4 100 11.8 4.8 18.4 0.3 8 43.3

26.3 1.7 7.5 100 17.1 4.2 13.8 0.3 13.2 48.5
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8

20 0.6 6.7 33.7 100 100 29.4 26.3 3.1 1.4 1.6

19.7 0.5 4.5 34.8 100 100 28.4 23.1 5.3 1.7 3.6

22.9 1.4 5 37.5 100 100 24 20.8 3.2 1.3 1.8

11.7 0.5 6.7 35.4 100 100 29.9 26 4 1.4 2.6

26.1 0.6 5.4 36.6 100 100 21.5 17.8 3.7 1 2.7

21.1 1.7 7.9 36.2 100 100 25.9 21.1 4.8 1.3 3.5

20.2 2.2 10.4 29.8 100 100 21.4 15.8 5.5 2.8 2.7

14.5 0.8 8.5 37.9 100 100 32.1 28.1 4 1.1 2.9

15.3 0.8 5.3 42.1 100 100 25.8 20.7 5 0.7 4.3

13.5 1.2 3 47.7 100 100 21.5 15.9 5.6 1 4.6

14.3 0.8 8.2 29 100 100 34.5 30.2 4.2 1.2 3

18.7 0.7 9 33.9 100 100 28.1 21.9 6.2 1.4 4.8

18.3 1.2 8.2 24.5 100 100 27 21.6 5.4 1.6 3.8

18.3 0.9 5.4 35.4 100 100 27.9 23.7 4.2 0.9 3.3

7.5 0.8 10.8 43.3 100 100 45.9 38.8 7.1 1 6.2

14.2 0.6 5.2 43.9 100 100 44.8 37.6 7.2 0.5 6.7

14 0.1 2.9 36.9 100 100 37.3 32.9 4.3 1.2 3.2

12.3 0.6 5.9 37.5 100 100 34.9 30.6 4.3 0.8 3.5

15.2 0.7 9.5 32.2 100 100 23 21.3 1.7 0.6 1.1

16.9 0.8 8.4 28 100 100 23.8 20.6 3.2 1 2.2

18 0.7 7.7 30.8 100 100 22.3 21.1 1.2 1.1 0.1

11 0.6 7.4 37.1 100 100 17.3 16.2 1.1 0.9 0.1

15.6 0.2 2.8 25.6 100 100 24.9 22 2.9 1.4 1.6

14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8

18.6 0.6 6.6 32.8 100 100 29 26.1 3 1.1 1.8

13.6 0.4 6.1 38.8 100 100 29.6 23.6 6 0.9 5.1

24.1 2.1 2.5 42.7 100 100 21.9 19.1 2.9 1 1.9

12.3 0.3 6.3 31.9 100 100 29.7 26.1 3.6 1.1 2.5

22.5 0.7 5.1 37.3 100 100 23.8 17.4 6.4 1 5.4

27.8 0.8 2.5 31.3 100 100 23.5 20.2 3.3 1.5 1.9

18.8 1.1 16.4 27.9 100 100 17.5 13.5 4 1.9 2.1

17.9 0.7 7.9 36.9 100 100 29.1 24.6 4.5 1.1 3.4

15.7 0.4 5.2 38.5 100 100 29.7 23.1 6.6 1.6 5

23.9 1.1 9.7 28.4 100 100 14.5 11.2 3.2 0.5 2.7

20.5 1.3 5.1 33.1 100 100 34.9 28.5 6.4 1.4 5.1

20.8 1.1 7.6 32.8 100 100 29.2 22.9 6.3 0.8 5.5

18.8 0.8 5.7 31.3 100 100 26.6 22 4.6 0.9 3.6

11.9 0.7 2.5 36.4 100 100 25.5 21.5 4.1 0.1 4
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

3.4 2.2 1.5 2.1 1.1 0.6 [30] 12.0 12 [46] 7.9 7.9 [60] 6.1 6.1 [50] 7.3 7.3 [94] 3.9 3.9

2.6 1.6 1.1 1.6 0.9 0.5 [32] 11.6 11.6 [43] 8.5 8.5 [57] 6.4 6.4 [23] 15.9 15.9 [46] 7.9 7.9

2.5 1.5 1.1 0.9 0.6 0.4 [25] 14.8 14.8 [43] 8.5 8.5 [57] 6.4 6.4 [79] 4.6 4.6 [110] 3.3 3.3

1.9 1.4 1.1 1 0.7 0.4 [25] 14.7 14.7 [34] 10.7 10.7 [42] 8.8 8.8 [27] 13.6 13.6 [45] 8.2 8.2

2.6 1.4 1 1.3 0.7 0.4 [23] 16.0 16 [39] 9.3 9.3 [54] 6.7 6.7 [11] 32.4 32.4 [52] 7.1 7.1

2.9 1.6 1.1 1.1 0.5 0.2 [10] 34.8 34.8 [17] 21.2 21.2 [26] 14.0 14 [31] 11.9 11.9 [56] 6.5 6.5

2 1.5 1.1 1.2 0.9 0.6 [32] 11.3 11.3 [38] 9.5 9.5 [48] 7.6 7.6 [18] 20.8 20.8 [38] 9.7 9.7

1.9 1.2 0.9 1.2 0.8 0.5 [33] 11.0 11 [40] 9.0 9 [46] 7.9 7.9 [3] 126.3 126.3 [36] 10.1 10.1

2.7 1.6 1.1 1.5 0.9 0.6 [33] 11.0 11 [43] 8.4 8.4 [51] 7.1 7.1 [31] 11.9 11.9 [49] 7.4 7.4

2.5 1.7 1.2 1.6 0.8 0.6 [29] 12.4 12.4 [40] 9.1 9.1 [50] 7.3 7.3 [31] 11.9 11.9 [51] 7.2 7.2

2.1 1.5 1.1 1.4 0.9 0.6 [18] 20.2 20.2 [25] 14.8 14.8 [43] 8.5 8.5 [10] 37.4 37.4 [20] 18.1 18.1

2 1.3 0.8 1.1 0.7 0.5 [34] 10.7 10.7 [45] 8.1 8.1 [56] 6.5 6.5 [27] 13.3 13.3 [45] 8.1 8.1

2.1 1.3 0.9 1.2 0.7 0.5 [23] 15.6 15.6 [42] 8.8 8.8 [52] 7.0 7 [18] 20.8 20.8 [35] 10.5 10.5

2 1.4 1 1.2 0.7 0.5 [34] 10.6 10.6 [46] 7.9 7.9 [55] 6.6 6.6 [31] 11.9 11.9 [48] 7.6 7.6

2.3 1.3 1.1 1.3 0.8 0.5 [26] 14.0 14 [38] 9.7 9.7 [57] 6.4 6.4 [37] 9.8 9.8 [61] 6.0 6

2.6 1.7 1.3 1.4 0.8 0.4 [27] 13.6 13.6 [38] 9.6 9.6 [56] 6.5 6.5 [68] 5.4 5.4 [99] 3.7 3.7

3.5 1.8 1.3 2 1.1 0.6 [32] 11.4 11.4 [45] 8.2 8.2 [57] 6.4 6.4 [50] 7.2 7.2 [82] 4.4 4.4

2 1.5 1.1 1.3 0.7 0.5 [33] 11.0 11 [45] 8.1 8.1 [57] 6.4 6.4 [40] 9.2 9.2 [55] 6.7 6.7

2.3 1.4 1.1 1.2 0.8 0.5 [34] 10.7 10.7 [44] 8.2 8.2 [57] 6.4 6.4 [35] 10.4 10.4 [59] 6.2 6.2

2.5 1.4 1 1.3 0.8 0.6 [34] 10.6 10.6 [48] 7.6 7.6 [63] 5.8 5.8 [15] 23.7 23.7 [43] 8.4 8.4

2.5 1.5 1 1.4 0.7 0.5 [38] 9.5 9.5 [50] 7.4 7.4 [69] 5.3 5.3 [30] 12.3 12.3 [56] 6.6 6.6

2.6 1.5 1.1 1.3 0.6 0.5 [37] 9.9 9.9 [46] 7.9 7.9 [58] 6.3 6.3 [37] 9.9 9.9 [62] 5.9 5.9

2.9 1.4 1.1 1.4 0.8 0.4 [38] 9.7 9.7 [45] 8.1 8.1 [55] 6.7 6.7 [31] 11.8 11.8 [56] 6.5 6.5

3.4 1.2 0.7 2.3 0.7 0.4 [36] 10.1 10.1 [51] 7.2 7.2 [57] 6.5 6.5 [23] 15.5 15.5 [29] 12.5 12.5

3.4 2.2 1.5 2.1 1.1 0.6 [30] 12.0 12 [46] 7.9 7.9 [60] 6.1 6.1 [50] 7.3 7.3 [94] 3.9 3.9

2.6 1.6 1.1 1.7 0.9 0.5 [32] 11.5 11.5 [46] 8.0 8 [59] 6.2 6.2 [23] 16.1 16.1 [49] 7.4 7.4

2.4 1.6 1.1 1.1 0.7 0.4 [34] 10.6 10.6 [47] 7.8 7.8 [63] 5.8 5.8 [70] 5.2 5.2 [99] 3.7 3.7

2.1 1.7 1.4 1.1 0.8 0.5 [23] 15.9 15.9 [31] 11.9 11.9 [39] 9.3 9.3 [31] 11.7 11.7 [46] 7.9 7.9

2.5 1.6 1.1 1.3 0.7 0.4 [28] 12.9 12.9 [40] 9.2 9.2 [52] 7.0 7 [33] 11.2 11.2 [63] 5.8 5.8

2.6 1.6 1.1 1 0.5 0.3 [11] 33.0 33 [17] 22.1 22.1 [26] 14.1 14.1 [30] 12.3 12.3 [55] 6.6 6.6

2.2 1.4 0.9 1.1 0.7 0.4 [29] 12.6 12.6 [36] 10.0 10 [47] 7.7 7.7 [21] 17.1 17.1 [42] 8.7 8.7

1.5 1.2 0.9 0.8 0.6 0.5 [30] 12.1 12.1 [44] 8.4 8.4 [53] 6.9 6.9 [23] 15.8 15.8 [38] 9.7 9.7

2.7 1.7 1.2 1.6 0.9 0.5 [36] 10.2 10.2 [43] 8.6 8.6 [53] 6.8 6.8 [30] 12.1 12.1 [53] 6.9 6.9

2.7 1.5 1.1 1.5 0.8 0.5 [32] 11.3 11.3 [41] 8.8 8.8 [50] 7.3 7.3 [29] 12.4 12.4 [47] 7.8 7.8

1.7 1.3 0.8 1.2 0.8 0.3 [4] 96.9 96.9 [19] 18.9 18.9 [31] 11.8 11.8 [10] 35.1 35.1 [18] 19.8 19.8

1.9 1.4 0.9 1.1 0.8 0.5 [34] 10.8 10.8 [45] 8.1 8.1 [62] 5.9 5.9 [23] 16.2 16.2 [42] 8.7 8.7

2.2 1.5 1.1 1.3 0.9 0.6 [29] 12.5 12.5 [45] 8.1 8.1 [53] 6.9 6.9 [20] 18.3 18.3 [44] 8.3 8.3

2 1.4 1 1.2 0.8 0.5 [34] 10.9 10.9 [47] 7.7 7.7 [56] 6.5 6.5 [28] 13.1 13.1 [47] 7.7 7.7

1.9 1.2 1 0.9 0.6 0.5 [15] 24.6 24.6 [30] 12.3 12.3 [52] 7.0 7 [36] 10.3 10.3 [65] 5.6 5.6
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[162] 2.3 2.3 [5] 76.4 76.4 [19] 18.8 18.8 [44] 8.4 8.4 3.7 4.8 9.5 6.3 (25) 2.9 2.9 1.5

[78] 4.7 4.7 [16] 23.3 23.3 [28] 13.0 13 [44] 8.3 8.3 5 9.8 93.9 7.2 (464) 2.6 2.6 0.1 5.1 (119) 2.4 2.4

[151] 2.4 2.4 [22] 16.6 16.6 [40] 9.2 9.2 [51] 7.2 7.2 3.8 8.4 25 7.3 (57) 2.7 2.7 0.9 6.2 (25) 1.7 1.7

[59] 6.2 6.2 [14] 26.1 26.1 [27] 13.5 13.5 [46] 8.0 8 7.8 16.9 74 5.9 (53) 2.1 2.1 0.6 4.1 (20) 2.0 2

[93] 3.9 3.9 [16] 22.9 22.9 [28] 12.9 12.9 [56] 6.5 6.5 5.5 11.4 -242.7 12.3 (73) 3.0 3 0.5 3.7 (26) 1.7 1.7

[95] 3.8 3.8 [6] 65.4 65.4 [12] 30.4 30.4 [18] 20.2 20.2 5.7 11.4 56.5 7.4 (272) 2.6 2.6 1.1 3.1 (72) 2.0 2

[65] 5.6 5.6 [24] 15.4 15.4 [33] 11.0 11 [44] 8.3 8.3 7.9 16.3 78.6 7.7 (57) 3.9 3.9 1.6 5.5 (20) 3.2 3.2

[53] 6.9 6.9 [19] 19.2 19.2 [32] 11.6 11.6 [47] 7.7 7.7 7.8 35.5 -51.3 6.8 (20) 2.7 2.7 1.3

[76] 4.8 4.8 [15] 24.4 24.4 [33] 11.0 11 [44] 8.2 8.2 5.9 12.2 107.8 6.9 (87) 3.1 3.1 1 3 (32) 1.8 1.8

[79] 4.6 4.6 [16] 22.3 22.3 [29] 12.5 12.5 [43] 8.4 8.4 5.4 11 30.3 10.3 (107) 3.9 3.9 1.5 4.5 (28) 2.2 2.2

[31] 11.6 11.6 [15] 24.2 24.2 [27] 13.4 13.4 [44] 8.3 8.3 9.7 16.5 74.2 16.1 (50) 5.6 5.6 1.9 6.7 (14) 2.5 2.5

[85] 4.3 4.3 [29] 12.7 12.7 [38] 9.5 9.5 [60] 6.1 6.1 6.8 17.1 -24.6 9.4 (85) 3.2 3.2 1.3 3.1 (27) 2.1 2.1

[72] 5.0 5 [19] 19.5 19.5 [34] 10.6 10.6 [57] 6.4 6.4 5.7 20.2 -53.7 12.5 (74) 3.6 3.6 1.1 10.6 (21) 1.7 1.7

[68] 5.4 5.4 [24] 15.4 15.4 [38] 9.7 9.7 [51] 7.1 7.1 7.3 15 -140.2 8.4 (188) 3.1 3.1 1.1 4.8 (59) 2.1 2.1

[89] 4.1 4.1 [21] 17.3 17.3 [40] 9.1 9.1 [54] 6.8 6.8 6.7 14.4 47.1 6.3 (44) 3.4 3.4 0.8 10.6 (16) 3.2 3.2

[158] 2.3 2.3 [26] 14.3 14.3 [43] 8.5 8.5 [68] 5.4 5.4 4.4 7.9 17.8 24.5 (47) 5.6 5.6 1.7 13.9 (22) 3.8 3.8

[125] 2.9 2.9 [27] 13.5 13.5 [44] 8.3 8.3 [70] 5.2 5.2 3.6 7.6 19.2 26.9 (141) 8.7 8.7 2.4 12.9 (41) 2.7 2.7

[78] 4.7 4.7 [30] 12.1 12.1 [42] 8.7 8.7 [71] 5.2 5.2 5.8 12 36.2 16.2 (50) 3.6 3.6 0.7 2.1 (15) 1.4 1.4

[87] 4.2 4.2 [23] 15.6 15.6 [38] 9.6 9.6 [66] 5.5 5.5 5.7 13.1 82.7 10.4 (137) 5.3 5.3 1.4 5.6 (47) 2.2 2.2

[80] 4.5 4.5 [18] 20.2 20.2 [35] 10.3 10.3 [52] 7.1 7.1 4.9 12.6 -238.3 9 (91) 2.9 2.9 -0.6 9.3 (22) 4.5 4.5

[89] 4.1 4.1 [15] 24.0 24 [33] 10.9 10.9 [56] 6.5 6.5 4.6 11.5 -155.6 7.7 (90) 2.4 2.4 0.3 4.9 (28) 1.4 1.4

[98] 3.7 3.7 [17] 22.0 22 [35] 10.5 10.5 [49] 7.5 7.5 5.6 11.1 70.2 4.9 (68) 2.3 2.3 -0.2 5.4 (25) 2.6 2.6

[84] 4.4 4.4 [14] 26.1 26.1 [27] 13.3 13.3 [50] 7.3 7.3 5.4 15.6 72.8 3.9 (52) 1.3 1.3 -0.9 3.9 (17) 1.6 1.6

[55] 6.7 6.7 [22] 16.4 16.4 [41] 9.0 9 [55] 6.7 6.7 5.7 27.7 -14.2

[162] 2.3 2.3 [5] 76.4 76.4 [19] 18.8 18.8 [44] 8.4 8.4 3.7 4.8 9.5 6.3 (25) 2.9 2.9 1.5

[82] 4.5 4.5 [17] 21.4 21.4 [29] 12.4 12.4 [48] 7.6 7.6 5.1 9.5 53.1 8.2 (496) 2.4 2.4 0.3 4.2 (126) 2.0 2

[151] 2.4 2.4 [20] 18.3 18.3 [33] 10.9 10.9 [56] 6.6 6.6 3.4 6.7 25 9 (65) 2.2 2.2 0.3 5.7 (23) 2.4 2.4

[57] 6.4 6.4 [14] 26.6 26.6 [17] 21.1 21.1 [30] 12.4 12.4 7 11.7 25.6 12.8 (45) 4.0 4 1.1 3.1 (21) 1.9 1.9

[105] 3.5 3.5 [15] 24.4 24.4 [28] 13.0 13 [50] 7.3 7.3 4.6 10.9 46.8 8 (68) 3.5 3.5 1 7.3 (19) 2.7 2.7

[98] 3.7 3.7 [6] 59.1 59.1 [12] 30.2 30.2 [22] 16.8 16.8 6.5 13.1 96.8 12.9 (259) 5.4 5.4 2.2 3.8 (67) 2.4 2.4

[62] 5.8 5.8 [18] 19.9 19.9 [32] 11.6 11.6 [46] 8.0 8 6.9 14.7 -34.6 10.1 (49) 3.4 3.4 0.6 3.6 (15) 2.2 2.2

[48] 7.6 7.6 [17] 21.0 21 [27] 13.5 13.5 [45] 8.1 8.1 9.7 43.7 -50.8 7.5 2.6 2.6 1.8

[81] 4.5 4.5 [17] 20.9 20.9 [32] 11.4 11.4 [48] 7.6 7.6 5.1 10.4 27.5 8.7 (79) 3.0 3 1.1 3.5 (32) 2.4 2.4

[73] 5.0 5 [18] 20.3 20.3 [31] 11.8 11.8 [45] 8.0 8 5 12 36.9 10.5 (85) 3.8 3.8 1.8 6.2 (22) 2.4 2.4

[40] 9.1 9.1 [15] 23.6 23.6 [24] 15.2 15.2 [38] 9.6 9.6 14.4 48.4 -41.8 24.5 (48) 4.4 4.4 2 33.4 (12) 10.5 10.5

[80] 4.6 4.6 [28] 13.1 13.1 [42] 8.6 8.6 [61] 6.0 6 7.5 13.4 -62 12.8 (80) 3.8 3.8 1.5 3.4 (29) 2.2 2.2

[75] 4.9 4.9 [20] 18.7 18.7 [37] 9.9 9.9 [56] 6.5 6.5 6.6 13.4 81.5 10.6 (77) 4.3 4.3 1.4 6.8 (33) 2.1 2.1

[70] 5.2 5.2 [22] 16.4 16.4 [39] 9.3 9.3 [52] 7.0 7 7.8 15 -999.8 11.9 (201) 4.4 4.4 1.7 6 (62) 2.3 2.3

[92] 4.0 4 [11] 33.7 33.7 [24] 15.1 15.1 [45] 8.1 8.1 9.7 18.2 NM 6.8 (28) 3.4 3.4 1.5 8.4 (13) 2.7 2.7
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

0.2 0.6 1.6 0.4 1.1 2.3 32.9 (26) 12.9 12.9 1.9

1.1 0.4 1 3.1 0.7 1.8 6.2 32.2 (430) 12.2 12.2 -3

0.8 0.4 0.9 3 1 2.2 10.3 32.2 (50) 14.3 14.3 -5.9

0.4 0.8 1.4 2.2 0.9 1.8 3.6 19.8 (49) 10.6 10.6 -6.3

0.6 0.2 0.5 2 0.8 2.3 4.9 25.9 (69) 8.3 8.3 1

1 0.5 1.1 2.3 0.6 1.8 4 26.3 (265) 10.5 10.5 1.4

1.7 0.7 1.2 3.9 0.9 1.9 5.3 31.4 (54) 19.0 19 3.9

0.8 1.9 16.7 1.5 2.4 35.3 31.8 (17) 23.7 23.7 8.9

0.8 0.5 0.9 2.2 0.7 1.8 4.8 23.9 (83) 14.2 14.2 2.2

1.4 0.3 0.8 1.6 0.7 1.8 4.1 34.1 (108) 16.3 16.3 3

0.6 0.4 0.8 1.6 0.7 1.2 2.2 33 (53) 15.9 15.9 2.4

1.5 0.3 0.8 3 0.9 2.2 6.9 32.4 (82) 11.4 11.4 2.8

1.2 0.4 1.2 2.9 0.7 1.5 5.1 33.3 (69) 18.5 18.5 1.6

1.1 0.5 1.3 3.2 1.2 2.5 10 50.6 (174) 20.9 20.9 4.9

2.2 0.5 0.9 1.7 0.8 2 4.1 27.7 (42) 19.0 19 5.2

1.6 0.3 0.5 1.4 0.5 1.1 2.8 42.3 (49) 21.0 21 5.8

1.2 0.2 0.5 1.3 0.6 1.5 3.1 56.6 (142) 23.4 23.4 9.8

0.8 0.3 0.6 1.3 1.1 1.9 4 48.8 (47) 12.4 12.4 -1.3

1 0.3 0.7 1.9 0.8 2.3 5.9 47.3 (139) 18.1 18.1 3.8

1.7 0.4 0.8 2.6 0.8 2.4 9.4 36.3 (91) 6.9 6.9 -5

0.8 0.3 1.1 3.7 1 2.4 8.6 40.8 (88) 12.1 12.1 -7.1

0.4 0.5 0.9 2.1 0.7 2 4.2 18.4 (64) 6.6 6.6 -2.3

0.7 0.3 0.8 2.2 0.9 1.9 6.7 19.6 (52) 1.0 1 -14.1

0.7 1.5 -1.5 0.6 9 -8.7

0.2 0.6 1.6 0.4 1.1 2.3 32.9 (26) 12.9 12.9 1.9

0.8 0.4 0.9 3 0.7 1.9 7.3 34.8 (463) 13.4 13.4 -1.8

0.7 0.3 0.6 1.5 0.8 1.6 4.5 41 (66) 16.7 16.7 -0.3

1.1 0.6 1.2 1.8 0.7 1.2 2.9 17.8 (43) 12.8 12.8 0.9

1 0.2 0.5 1.6 0.9 1.7 4.8 41.8 (63) 11.3 11.3 1.2

1.3 0.6 1 2.1 0.7 1.5 3.1 41.8 (250) 24.2 24.2 9.6

1.6 0.6 1.5 2.9 1 2.1 4.8 28.7 (48) 9.3 9.3 -0.4

1.2 1.8 NM 1.3 2.6 NM 39.8 (12) 23.2 23.2 5.7

1.6 0.4 0.8 1.8 0.8 1.7 4.6 31 (78) 14.5 14.5 1.3

1.5 0.3 0.6 1.7 0.7 1.8 3.5 39.8 (84) 17.1 17.1 5.1

2.2 0.4 1 2.3 1.1 1.7 11.3 44.5 (47) 26.3 26.3 8.3

1.2 0.5 1.1 2.8 1.1 1.9 4.1 39.9 (76) 20.5 20.5 7.6

1.1 0.6 1.4 3.1 0.6 1.9 7.4 47.1 (69) 26.1 26.1 9.9

1.2 0.4 1.1 2.9 1 2.4 6.9 41.1 (190) 21.8 21.8 7.8

1.2 0.5 0.9 1.2 0.9 1.9 4.3 28.5 (29) 15.8 15.8 4.6
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

12.1 5 0.6 16.7 6.3 3.5 2.2 1.4 1.2 1.1 (24) 3.7 3.7 5

12.6 4.2 -2.5 13.4 6.7 3.4 2.6 1.9 1.5 1.7 (459) 3.2 3.2 5.7

12.1 5.7 -0.7 13.3 7.6 3.6 2 1.4 1.1 2.1 (54) 3.4 3.4 5.3

7.4 3.9 -1.4 7 4.6 2.6 2.7 2 1.4 1.6 (48) 2.4 2.4 3.8

11.8 2.4 -1.6 54.6 18.7 7.3 3.3 2.3 1.8 0.5 (63) 1.4 1.4 3.4

10.3 3.8 0.3 9.2 4.6 2.8 2.7 1.8 1.2 2 (264) 3.8 3.8 6.1

10.6 5.4 1.5 9.4 4.3 2.1 2.4 1.8 1.1 1.7 (50) 3.5 3.5 5.1

10.4 6.7 0.4 10.5 4.5 2.4 2.6 1.5 1.2 2.5 (18) 4.1 4.1 6.6

11.7 3.4 0.2 12.8 7.6 4.4 2.8 2 1.6 1.6 (86) 2.8 2.8 4.3

14.1 7.1 1.1 26.4 8 4 2.9 2.1 1.5 1.3 (102) 2.6 2.6 4.2

18 7.1 0.4 18.5 7 3.4 3.8 2.3 1.3 0.8 (53) 1.4 1.4 4.4

10.2 4.8 0.6 27.6 7.6 3.2 2.8 1.9 1.3 1.2 (80) 2.5 2.5 4.5

14.5 7 0.3 11.6 5.5 1.7 2.5 1.5 1.1 1.4 (67) 3.3 3.3 5.9

16.8 4.7 0.6 16.2 6.1 3.8 2.8 2.1 1.5 1.3 (184) 3.0 3 5.3

11.3 5.4 0 14.8 5.8 2.8 2.5 1.9 1.3 1.5 (39) 2.5 2.5 4.6

18.4 6.6 2.7 16.9 9.5 5.2 2.6 1.8 1.3 1.5 (46) 2.5 2.5 3.5

20.7 9.8 3.8 27.6 8.5 3.9 2.7 1.8 1.1 1.1 (137) 2.3 2.3 3.7

20.3 4.4 -1 24.2 10.2 6.8 3 2.3 1.6 1 (49) 2.0 2 2.9

14 6 1.4 28.3 8.9 4.5 2.9 2.2 1.4 0.8 (134) 2.0 2 3.5

8.1 2.7 -3.6 18.5 8.3 3.6 3 2.1 1.3 1.1 (89) 2.5 2.5 4.4

11.9 3.3 -2.6 19.8 8 4 2.8 2 1.6 1.1 (90) 2.6 2.6 4

7.5 2.4 -3 14.6 5.9 3 2.4 1.9 1.4 1.4 (70) 2.4 2.4 4.4

5.8 0.6 -3.5 23.6 8.4 4.6 2.6 2.2 1.6 1.2 (54) 2.4 2.4 4.1

15.6 4.2 -10 35.6 8.8 3.4 3.7 1.9 1.4 0.6 2.7 2.7 5.4

12.1 5 0.6 16.7 6.3 3.5 2.2 1.4 1.2 1.1 (24) 3.7 3.7 5

11.9 3.6 -1.9 16.3 7.4 3.9 2.7 2 1.5 1.4 (486) 3.0 3 5.3

13.4 5.3 -1.2 11.4 6.9 3.5 2.1 1.5 1.1 1.9 (60) 3.3 3.3 5.6

9.8 3.4 0.2 8.8 5.3 2.3 2.8 2.1 1.3 1.8 (42) 3.0 3 4.4

12.3 3.7 0.1 49.9 20.7 7.1 3.2 2.4 1.7 0.5 (62) 1.3 1.3 2.6

18.5 8.1 2.6 9.2 5.3 3 2.7 2 1.4 2 (253) 3.2 3.2 5.1

9 4.4 -0.8 14 4.3 2.3 2.5 1.8 1.1 1.2 (43) 3.6 3.6 6

9.5 3.6 1.3 6.6 3.9 3.3 2.3 1.8 1.6 2.5 (14) 3.7 3.7 4.9

12.3 5.2 0.4 15.7 7.5 4.3 2.9 2 1.6 1.7 (81) 2.8 2.8 3.6

16 5.8 1.5 29.1 8.5 4.7 3 2.2 1.6 1.3 (84) 2.0 2 3.9

15.7 5 0.8 33.3 9.2 2.3 5.2 2.8 1.2 0.7 (54) 1.3 1.3 3.1

16.7 6.7 1.9 17.7 5.4 2.3 3.3 1.9 1.1 1.6 (74) 3.5 3.5 5.2

17.8 7.4 1.9 14 5.5 2.5 2.3 1.8 1.3 1.4 (75) 2.8 2.8 4.7

13.9 6.9 1.7 17.5 6.6 4 3 2.1 1.5 1.5 (195) 3.0 3 4.9

10.1 6.4 1.5 20.2 10 4.2 3.4 2.4 1.5 1 (27) 2.1 2.1 3.6
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

2.2 (11) 7.1 7.1 17.2 2043442M $2,043,442 1141683M $1,141,683 0.96 2.73 $2,725,483 0 0 0

2.4 (211) 5.1 5.1 8.4 8389389M $8,389,389 5277631M $5,277,631 -4.84 0.20 $12,684,814 1 0 0

0.9 (18) 2.2 2.2 5.7 1626394M $1,626,394 1249752M $1,249,752 -1.03 1.48 $24,246,374 1 0 0

1.7 (10) 2.9 2.9 6.8 3542131M $3,542,131 1969694M $1,969,694 -2.49 1.05 $6,905,731 1 0 0

2.1 (34) 3.9 3.9 9.3 2543021M $2,543,021 1173283M $1,173,283 -2.46 0.68 $6,777,905 1 0 0

1.3 (90) 2.5 2.5 4.7 8387657M $8,387,657 5294992M $5,294,992 0.41 2.23 $21,339,251 0 0 0

1.7 (17) 3.9 3.9 5.3 3847893M $3,847,893 3011050M $3,011,050 2.06 2.77 $42,501,737 0 0 0

1142306M $1,142,306 796375M $796,375 0.81 2.27 $20,853,608 0 0 0

3.9 (34) 6.3 6.3 9.1 1646080M $1,646,080 1023308M $1,023,308 0.28 1.70 $11,300,603 0 0 0

1.3 (45) 3.1 3.1 5.3 4059490M $4,059,490 2449116M $2,449,116 1.28 2.28 $4,271,782 0 0 0

0.5 (10) 1.5 1.5 2.8 8588491M $8,588,491 2923010M $2,923,010 0.49 2.38 $194,761,863 0 0 0

2.1 (25) 6.0 6 14.2 2889584M $2,889,584 1973033M $1,973,033 0.84 2.07 $14,757,054 0 0 0

1.4 (12) 2.1 2.1 9.6 4242406M $4,242,406 2743150M $2,743,150 0.39 1.69 $48,232,289 0 0 0

2.4 (54) 5.1 5.1 7.2 6849523M $6,849,523 3943602M $3,943,602 0.85 1.71 $47,891,204 0 0 0

1.9 (10) 5.0 5 6.5 1413326M $1,413,326 784428M $784,428 0.00 1.28 $3,175,532 0 0 0

1.7 (18) 4.7 4.7 12.9 2963094M $2,963,094 1963423M $1,963,423 3.09 2.30 $11,585,499 0 0 0

2.2 (46) 3.7 3.7 8.9 6827835M $6,827,835 5491642M $5,491,642 4.08 3.17 $113,991,849 0 0 0

2.2 (15) 4.2 4.2 7.7 1639564M $1,639,564 903796M $903,796 -1.34 1.03 $17,327,898 1 0 0

2.1 (43) 5.5 5.5 7.8 5224499M $5,224,499 2884974M $2,884,974 1.72 2.05 $13,014,617 0 0 0

1.5 (36) 2.4 2.4 4.3 3117697M $3,117,697 1875985M $1,875,985 -5.56 -1.48 $47,170,847 1 0 1

2.7 (34) 5.1 5.1 9.1 3855320M $3,855,320 2166942M $2,166,942 -3.78 0.54 $6,608,720 1 0 0

1.6 (19) 3.0 3 5.4 3339373M $3,339,373 1775113M $1,775,113 -36.00 -0.60 $4,681,495 1 0 1

1.7 (19) 3.9 3.9 7.3 1619493M $1,619,493 829139M $829,139 -38.50 -2.86 $3,834,831 1 0 1

155626M $155,626 69862M $69,862 -18.13 NA $3,814,425 1 0 0

2.2 (11) 7.1 7.1 17.2 2043442M $2,043,442 1141683M $1,141,683 0.96 2.73 $2,725,483 0 0 0

2.7 (226) 4.6 4.6 8 9663312M $9,663,312 5810475M $5,810,475 -3.17 0.60 $12,684,814 1 0 0

1.1 (16) 2.7 2.7 6.7 1919575M $1,919,575 1515183M $1,515,183 -1.41 0.47 $24,246,374 1 0 0

3795638M $3,795,638 1924239M $1,924,239 0.31 2.24 $6,905,731 0 0 0

2.7 (32) 5.2 5.2 8.6 1938573M $1,938,573 920490M $920,490 0.14 1.36 $6,777,905 0 0 0

1.4 (84) 2.2 2.2 4.4 9488755M $9,488,755 6010379M $6,010,379 3.08 3.30 $21,339,251 0 0 0

0.7 (14) 2.7 2.7 4.5 3958297M $3,958,297 2693323M $2,693,323 -1.39 1.25 $42,501,737 1 0 0

1418154M $1,418,154 1004712M $1,004,712 2.48 3.47 $20,853,608 0 0 0

2.3 (32) 4.4 4.4 7 2777038M $2,777,038 1536555M $1,536,555 0.53 1.78 $11,300,603 0 0 0

1.5 (32) 3.2 3.2 4.6 2373153M $2,373,153 1335501M $1,335,501 1.98 2.35 $4,271,782 0 0 0

12339749M $12,339,749 3128495M $3,128,495 0.95 2.81 $194,761,863 0 0 0

1.7 (23) 4.4 4.4 10 3562200M $3,562,200 2571440M $2,571,440 2.38 2.32 $14,757,054 0 0 0

2.1 (19) 3.4 3.4 8.1 3943012M $3,943,012 2657799M $2,657,799 2.18 2.02 $48,232,289 0 0 0

1.7 (70) 4.5 4.5 7.1 7374122M $7,374,122 4342686M $4,342,686 2.17 2.81 $47,891,204 0 0 0

1300656M $1,300,656 467762M $467,762 1.54 2.27 $3,175,532 0 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.36 992,855 1.23 3,361,429 2,725,483 2,725,483 0.96

0 -2.50 0.20 -31,712,035 2,577,882 12,684,814 12,684,814 0.10 1,309,400 12,684,814 12,684,814 -2.27

0 -0.70 1.48 -16,972,462 35,820,586 24,246,374 24,246,374 0.58 13,998,850 24,246,374 24,246,374 -0.47

0 -1.40 1.05 -9,668,023 7,251,018 6,905,731 6,905,731 0.45 3,107,579 6,905,731 6,905,731 -0.99

0 -1.60 0.68 -10,844,648 4,575,086 6,777,905 6,777,905 0.18 1,186,133 6,777,905 6,777,905 -1.37

0 0.41 2.23 8,772,803 47,580,762 21,339,251 21,339,251 0.11 2,371,028 1.13 24,107,586 21,339,251 21,339,251 0.41

0 2.06 2.77 87,432,145 117,588,139 42,501,737 42,501,737 0.56 23,679,539 1.17 49,585,360 42,501,737 42,501,737 2.06

0 0.81 2.27 16,991,829 47,318,732 20,853,608 20,853,608 0.41 8,650,386 0.97 20,209,042 20,853,608 20,853,608 0.81

0 0.28 1.70 3,117,408 19,211,025 11,300,603 11,300,603 0.08 857,287 0.70 7,910,422 11,300,603 11,300,603 0.28

0 1.28 2.28 5,463,907 9,739,663 4,271,782 4,271,782 0.18 764,947 0.78 3,331,990 4,271,782 4,271,782 1.28

0 0.49 2.38 94,840,559 462,559,425 194,761,863 194,761,863 0.09 16,935,814 0.48 92,511,885 194,761,863 194,761,863 0.49

0 0.84 2.07 12,395,925 30,603,319 14,757,054 14,757,054 0.24 3,541,693 0.77 11,419,149 14,757,054 14,757,054 0.84

0 0.39 1.69 18,690,012 81,294,745 48,232,289 48,232,289 0.09 4,220,325 0.59 28,239,227 48,232,289 48,232,289 0.39

0 0.85 1.71 40,833,553 81,947,171 47,891,204 47,891,204 0.25 12,098,830 0.61 29,266,847 47,891,204 47,891,204 0.85

0 0.00 1.28 0 4,052,584 3,175,532 3,175,532 0.00 0 0.48 1,512,158 3,175,532 3,175,532 0.00

0 3.09 2.30 35,821,615 26,630,330 11,585,499 11,585,499 0.39 4,540,768 0.60 6,934,982 11,585,499 11,585,499 3.09

0 4.08 3.17 465,495,073 360,974,189 113,991,849 113,991,849 0.28 32,326,047 0.77 87,393,751 113,991,849 113,991,849 4.08

0 -1.00 1.03 -17,327,898 17,771,170 17,327,898 17,327,898 0.33 5,641,641 17,327,898 17,327,898 -0.77

0 1.72 2.05 22,385,141 26,695,098 13,014,617 13,014,617 0.32 4,164,677 0.65 8,474,634 13,014,617 13,014,617 1.72

0 -3.60 -0.60 -169,815,049 -28,302,508 47,170,847 47,170,847 47,170,847 47,170,847 -3.29

0 -2.60 0.54 -17,182,672 3,593,492 6,608,720 6,608,720 0.24 1,610,876 6,608,720 6,608,720 -2.29

0 -3.00 -0.20 -14,044,485 -936,299 4,681,495 4,681,495 4,681,495 4,681,495 -2.69

0 -3.50 -0.90 -13,421,909 -3,451,348 3,834,831 3,834,831 3,834,831 3,834,831 -3.19

1 -10.00 -38,144,250 3,814,425 3,814,425 -9.39

0 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.36 992,855 1.23 3,361,429 2,725,483 2,725,483 0.96

0 -1.90 0.60 -24,101,147 7,610,888 12,684,814 12,684,814 0.30 3,805,444 12,684,814 12,684,814 -1.67

0 -1.20 0.47 -29,095,649 11,274,564 24,246,374 24,246,374 0.17 4,000,652 24,246,374 24,246,374 -0.97

0 0.31 2.24 2,108,065 15,454,550 6,905,731 6,905,731 0.11 726,919 1.14 7,858,246 6,905,731 6,905,731 0.31

0 0.14 1.36 976,018 9,225,482 6,777,905 6,777,905 0.04 298,228 0.36 2,447,577 6,777,905 6,777,905 0.14

0 3.08 3.30 65,756,507 70,419,528 21,339,251 21,339,251 0.48 10,274,454 1.10 23,473,176 21,339,251 21,339,251 3.08

0 -0.80 1.25 -34,001,390 53,320,361 42,501,737 42,501,737 0.65 27,819,319 42,501,737 42,501,737 -0.48

0 2.48 3.47 51,637,506 72,257,752 20,853,608 20,853,608 1.18 24,527,815 1.67 34,721,257 20,853,608 20,853,608 2.48

0 0.53 1.78 5,982,672 20,165,298 11,300,603 11,300,603 0.13 1,462,431 0.68 7,734,635 11,300,603 11,300,603 0.53

0 1.98 2.35 8,458,128 10,019,271 4,271,782 4,271,782 0.48 2,050,455 0.55 2,330,063 4,271,782 4,271,782 1.98

0 0.95 2.81 184,663,100 547,767,740 194,761,863 194,761,863 0.15 28,853,609 0.81 158,244,014 194,761,863 194,761,863 0.95

0 2.38 2.32 35,185,446 34,240,977 14,757,054 14,757,054 0.48 7,147,044 0.82 12,105,396 14,757,054 14,757,054 2.38

0 2.18 2.02 104,971,000 97,536,407 48,232,289 48,232,289 0.28 13,329,651 0.62 30,011,202 48,232,289 48,232,289 2.18

0 2.17 2.81 104,030,338 134,511,816 47,891,204 47,891,204 0.47 22,615,291 1.11 53,096,770 47,891,204 47,891,204 2.17

0 1.54 2.27 4,882,380 7,203,036 3,175,532 3,175,532 0.04 119,082 0.77 2,439,738 3,175,532 3,175,532 1.54
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.73 2,628,144 7,449,654 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483

0.20 -28,848,118 2,577,882 0.20 2,577,882 12,684,814

1.48 -11,498,231 35,820,586 1.48 35,820,586 24,246,374

1.05 -6,831,123 7,251,018 1.05 7,251,018 6,905,731

0.68 -9,314,365 4,575,086 0.68 4,575,086 6,777,905

2.23 8,772,803 47,580,762 0.41 2.23 8,772,803 47,580,762 21,339,251 21,339,251

2.77 87,432,145 117,588,139 2.06 2.77 87,432,145 117,588,139 42,501,737 42,501,737

2.27 16,991,829 47,318,732 0.81 2.27 16,991,829 47,318,732 20,853,608 20,853,608

1.70 3,117,408 19,211,025 0.28 1.70 3,117,408 19,211,025 11,300,603 11,300,603

2.28 5,463,907 9,739,663 1.28 2.28 5,463,907 9,739,663 4,271,782 4,271,782

2.38 94,840,559 462,559,425 0.49 2.38 94,840,559 462,559,425 194,761,863 194,761,863

2.07 12,395,925 30,603,319 0.84 2.07 12,395,925 30,603,319 14,757,054 14,757,054

1.69 18,690,012 81,294,745 0.39 1.69 18,690,012 81,294,745 48,232,289 48,232,289

1.71 40,833,553 81,947,171 0.85 1.71 40,833,553 81,947,171 47,891,204 47,891,204

1.28 0 4,052,584 0.00 1.28 0 4,052,584 3,175,532 3,175,532

2.30 35,821,615 26,630,330 3.09 2.30 35,821,615 26,630,330 11,585,499 11,585,499

3.17 465,495,073 360,974,189 4.08 3.17 465,495,073 360,974,189 113,991,849 113,991,849

1.03 -13,396,745 17,771,170 1.03 17,771,170 17,327,898

2.05 22,385,141 26,695,098 1.72 2.05 22,385,141 26,695,098 13,014,617 13,014,617

-0.12 -155,348,810 -5,881,202

0.54 -15,155,926 3,593,492 0.54 3,593,492 6,608,720

0.28 -12,608,776 1,288,915

-0.42 -12,245,852 -1,628,571

-35,812,038

2.73 2,628,144 7,449,654 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483

0.60 -21,237,230 7,610,888 0.60 7,610,888 12,684,814

0.47 -23,621,418 11,274,564 0.47 11,274,564 24,246,374

2.24 2,108,065 15,454,550 0.31 2.24 2,108,065 15,454,550 6,905,731 6,905,731

1.36 976,018 9,225,482 0.14 1.36 976,018 9,225,482 6,777,905 6,777,905

3.30 65,756,507 70,419,528 3.08 3.30 65,756,507 70,419,528 21,339,251 21,339,251

1.25 -20,454,058 53,320,361 1.25 53,320,361 42,501,737

3.47 51,637,506 72,257,752 2.48 3.47 51,637,506 72,257,752 20,853,608 20,853,608

1.78 5,982,672 20,165,298 0.53 1.78 5,982,672 20,165,298 11,300,603 11,300,603

2.35 8,458,128 10,019,271 1.98 2.35 8,458,128 10,019,271 4,271,782 4,271,782

2.81 184,663,100 547,767,740 0.95 2.81 184,663,100 547,767,740 194,761,863 194,761,863

2.32 35,185,446 34,240,977 2.38 2.32 35,185,446 34,240,977 14,757,054 14,757,054

2.02 104,971,000 97,536,407 2.18 2.02 104,971,000 97,536,407 48,232,289 48,232,289

2.81 104,030,338 134,511,816 2.17 2.81 104,030,338 134,511,816 47,891,204 47,891,204

2.27 4,882,380 7,203,036 1.54 2.27 4,882,380 7,203,036 3,175,532 3,175,532
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

325411 1 Chemicals 2004 23 4 5 6 28 66 9.9 20.5 24.3 2.5 57.2

325412 1 Chemicals 2004 43 23 18 6 52 142 11.9 24.3 22.3 2.9 61.5

325611 1 Chemicals 2004 16 10 10 9 22 67 7 26.7 27.3 2.6 63.7

325998 1 Chemicals 2004 39 36 18 11 57 161 7.7 28.8 22.7 3.3 62.5

331111 2 Steel 2004 20 33 17 11 35 116 5.2 33 24.9 2.3 65.4

331210 2 Steel 2004 22 17 9 6 25 79 4.6 31.3 31.2 4.1 71.2

331221 2 Steel 2004 16 20 20 7 18 81 5.7 28.4 28.3 2.3 64.8

331222 2 Steel 2004 12 17 11 4 15 59 6.1 30.7 29.8 0.9 67.6

331314 3 Aluminum 2004 4 4 3 7 18 6.6 40.1 21.8 1.1 69.7

332211 7 Other 2004 0 0 0 0 0 0 0 0 0 0 0

332999 7 Other 2004 76 156 111 82 128 553 7.9 28.4 23.9 2.4 62.6

336412 7 Other 2004 24 16 7 2 37 86 7.5 20.5 36.5 1.9 66.4

311211 6 Food 2005 23 3 4 1 14 45 5.4 18 23 3.4 49.8

313311 7 Other 2005 11 12 9 10 15 57 7.9 27.4 33.6 3.2 72.2

321113 7 Other 2005 64 54 45 28 87 278 4.9 12.6 29.3 3.5 50.2

322121 4 Paper 2005 24 9 4 3 30 70 7 25.2 22.1 2.3 56.6

322130 4 Paper 2005 10 2 2 12 26 4.8 23.6 16.6 3 48.1

322222 4 Paper 2005 19 17 11 7 29 83 5.2 29.3 25.7 1.5 61.7

322299 4 Paper 2005 21 21 12 7 41 102 6.8 27.4 23.3 1.3 58.8

324110 5 Petroleum 2005 18 6 3 1 20 48 13.4 24.4 13.9 3.7 55.4

325188 1 Chemicals 2005 24 19 11 5 31 90 7.3 28.2 19.8 2.3 57.6

325199 1 Chemicals 2005 34 19 5 2 34 94 6.8 24.8 19.3 3.8 54.7

325211 1 Chemicals 2005 49 32 29 12 98 220 5.9 30.1 23.8 2.4 62.2

325311 1 Chemicals 2005 14 7 3 6 14 44 5.4 25.2 31.9 1.3 63.8

325411 1 Chemicals 2005 27 8 5 7 25 72 10.8 21.2 25.5 3.7 61.2

325412 1 Chemicals 2005 44 20 12 5 61 142 12.4 21.8 20.8 3.1 58.1

325611 1 Chemicals 2005 9 7 6 4 17 43 4.2 28.4 27.6 1.6 61.8

325998 1 Chemicals 2005 42 24 18 17 76 177 8.3 31.3 22.6 1.9 64.1

331111 2 Steel 2005 30 15 9 11 48 113 8.3 31.3 21.8 3 64.4

331210 2 Steel 2005 30 16 11 6 36 99 6.8 31.6 30.6 2.5 71.5

331221 2 Steel 2005 19 19 8 5 27 78 8.6 29 28.4 2.6 68.5

331222 2 Steel 2005 13 8 5 3 18 47 5.5 28 29.7 1.2 64.4

331314 3 Aluminum 2005 4 6 1 7 18 7.5 33 28.4 0.5 69.4

332211 7 Other 2005 0 0 0 0 0 0 0 0 0 0 0

332999 7 Other 2005 70 134 97 69 195 565 8.9 28.9 23.8 2.5 64.1

336412 7 Other 2005 22 16 10 4 35 87 6.5 20.3 37.5 1.6 66

311211 6 Food 2006 28 3 3 3 8 45 5.1 17.9 23.5 4.3 50.8

313311 7 Other 2006 13 13 10 5 16 57 8.3 27.1 30 1.4 66.9

321113 7 Other 2006 64 56 43 26 90 279 3.8 12.8 27.8 3.8 48.3
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

25.8 10.9 6 100 8.4 3.2 11.7 0.3 11.7 35.3

23.3 8.5 6.7 100 7.9 3 16.6 0.3 9.6 37.5

24.1 4.8 7.4 100 13.5 3.4 20.4 1 8.2 46.5

26.8 6.1 4.7 100 11.3 3.5 19.1 0.3 9.5 43.8

26.1 2.5 6 100 14.4 3.8 20.8 0.3 8.1 47.3

23.3 1.2 4.3 100 15.8 3.6 17.5 0.2 8.1 45.3

30.5 0.6 4.2 100 22.5 3.6 18 0.2 4.8 49.1

21.8 4.2 6.5 100 14.4 2.3 18.4 0.3 5.8 41.2

21.2 0.7 8.4 100 14.8 1.4 19.3 0 11.8 47.3

0 0 0 0 0 0 0 0 0 0

29 3.3 5.2 100 12.7 4.4 15.8 0.3 8.2 41.4

24 3.8 5.8 100 13.2 3.8 13.9 0.5 9.3 40.6

40.2 4.1 5.9 100 10.7 2.8 11.6 0.2 6.6 31.9

21.3 1.4 5.1 100 19.1 4 16.3 0.4 8.6 48.4

41 1 7.7 100 14.8 4.6 6.7 0.2 6.8 33.1

36 2 5.4 100 10.9 2.9 17.5 0.2 8.4 40

34.6 10.5 6.8 100 8.2 4.7 15.3 0.1 7.1 35.4

28.6 3.4 6.4 100 14.1 4.6 16 0.2 7.2 42.1

29.3 4.1 7.7 100 12.3 3.9 16.2 0.2 7.6 40.2

34 2.8 7.8 100 2.5 2.6 23.1 0.7 9.6 38.5

32 4.1 6.3 100 9.7 3.2 16.5 0.1 7 36.6

36.4 3.2 5.8 100 6.7 3.2 14.5 0.2 8.3 32.9

30.3 3.3 4.2 100 12.6 3.9 18.3 0.2 9.4 44.5

27.6 2.9 5.7 100 13.4 3.8 23.7 0.2 12.4 53.5

25.5 7.7 5.6 100 9.1 3.5 14.4 0.5 14 41.6

24.6 9.1 8.2 100 6.7 4 14.7 0.3 11.3 37

22.2 10.4 5.6 100 14.4 3.9 17.7 0.3 9.6 45.9

23.2 6.1 6.6 100 9.8 2.7 21.3 0.2 9.4 43.4

28.9 2.4 4.2 100 15.5 3.1 19.4 0.3 10.3 48.6

21.6 1.7 5.2 100 9.1 2.6 18.6 0.5 12 42.8

25 1.5 5 100 18.6 2.6 16 0.2 5.6 43.2

29 3.2 3.5 100 13.3 3.3 15.8 0.2 8.8 41.3

19.4 3 8.2 100 16.3 1 23.3 0.2 11.8 52.5

0 0 0 0 0 0 0 0 0 0

27.1 2.7 6.1 100 12 3.9 15.4 0.3 10.2 41.8

26.1 2.3 5.6 100 11.6 4.7 15.1 0.3 12.8 44.4

39.8 3.8 5.6 100 12.3 3.9 10.3 0.3 7.3 34.1

23.6 3 6.4 100 16.1 2.1 17.1 0.4 9.1 44.8

41.5 1.3 8.9 100 13.2 5.6 7 0.2 7.6 33.6
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

13.4 0.5 8.7 42.1 100 100 48.5 40.1 8.4 0.9 7.5

14.5 0.5 7.7 39.7 100 100 42.5 36.3 6.2 0.8 5.4

13.3 0.3 6.6 33.4 100 100 36.1 32.1 4 1.1 2.9

14 0.6 5 36.7 100 100 33.1 27.4 5.7 0.8 4.8

13.8 0.7 6.7 31.6 100 100 24.3 19.4 4.8 0.9 3.9

12.1 0.6 5.5 36.5 100 100 24.4 17.2 7.1 0.7 6.4

16.8 0.9 7 26.2 100 100 27.6 22.9 4.8 1.1 3.6

13.2 0.8 6.9 37.9 100 100 24.5 19.7 4.8 1.2 3.6

15.5 0.3 4.5 32.4 100 100 20.6 18.9 1.7 0.7 1

0 0 0 0 0 0 0 0 0 0 0

19.7 0.4 7.1 31.3 100 100 29.9 25.1 4.8 1.2 3.6

12.8 0.3 5.2 41.1 100 100 27.6 21.3 6.3 0.8 5.5

21.2 1.4 3 42.5 100 100 22.2 18.5 3.8 1.1 2.7

17.9 0.4 7.5 25.9 100 100 28.4 25.5 2.9 1.4 1.5

20.5 0.6 5.8 39.9 100 100 21.3 16.7 4.6 0.7 3.9

19.9 1 3.9 35.3 100 100 19.5 15.8 3.7 0.9 2.8

21.5 1.2 17.6 24.3 100 100 18.5 15.5 3 2 1

18 0.7 8.3 30.9 100 100 28.1 23 5.1 1.9 3.2

16.1 0.4 5.2 38.1 100 100 25 20.6 4.4 1 3.5

17.6 1.3 4.4 38.2 100 100 20.5 13.6 6.9 1.2 5.7

15.6 1 3.9 43 100 100 33.3 26 7.4 1.3 6

18.2 0.6 5.5 42.9 100 100 30.6 21.8 8.8 0.6 8.2

16.7 0.8 9.4 28.6 100 100 25.9 21.1 4.8 1.4 3.4

17.3 0.7 4.1 24.3 100 100 26.1 21.4 4.7 1.2 3.5

12.7 0.7 9 36.1 100 100 44.8 39.5 5.3 1.6 3.7

16.4 0.6 7.4 38.6 100 100 44.3 37.6 6.7 0.8 5.9

15.4 0.8 8.3 29.5 100 100 32.4 27.7 4.7 1.3 3.4

14.2 0.6 7.1 34.7 100 100 32.8 27.5 5.3 1.2 4

18.4 0.6 7.5 24.9 100 100 23.6 17.7 5.9 1 4.8

12.4 0.9 5 38.9 100 100 21.8 14.4 7.4 0.5 6.9

14.6 0.8 7.3 34.2 100 100 22.8 17 5.8 1.4 4.4

14.9 0.8 4.8 38.2 100 100 22.7 18.3 4.4 1.1 3.2

7.3 0.4 4.4 35.4 100 100 19.9 16.8 3.2 0.9 2.3

0 0 0 0 0 0 0 0 0 0 0

18.8 0.5 5.6 33.3 100 100 30.4 24.8 5.6 0.9 4.7

16.5 0.3 10.2 28.5 100 100 27.3 21.5 5.7 1.4 4.3

21.9 1.7 2.8 39.5 100 100 22.1 18.3 3.8 1 2.8

15 0.1 5.4 34.7 100 100 28.8 25.9 2.9 1.4 1.5

24.4 0.6 5.8 35.5 100 100 18.2 15.9 2.4 1.1 1.2
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

2.6 1.7 1.1 1.3 0.8 0.5 [26] 14.2 14.2 [39] 9.4 9.4 [53] 6.9 6.9 [55] 6.6 6.6 [97] 3.7 3.7

2.5 1.8 1.3 1.6 (141) 1.0 0.6 [32] 11.4 11.4 [44] 8.2 8.2 [62] 5.9 5.9 [42] 8.7 8.7 [82] 4.4 4.4

1.9 1.3 0.9 1.2 0.7 0.4 [27] 13.5 13.5 [41] 8.9 8.9 [52] 7.0 7 [37] 9.9 9.9 [63] 5.8 5.8

2.2 1.5 1 1.3 0.8 0.5 [32] 11.2 11.2 [47] 7.8 7.8 [57] 6.5 6.5 [35] 10.3 10.3 [57] 6.4 6.4

2.1 1.4 1.1 1.2 0.7 0.6 [34] 10.6 10.6 [49] 7.5 7.5 [62] 5.9 5.9 [21] 17.1 17.1 [53] 6.9 6.9

2.4 1.5 1.2 1.2 0.8 0.6 [38] 9.6 9.6 [49] 7.4 7.4 [65] 5.6 5.6 [40] 9.1 9.1 [71] 5.2 5.2

2.3 1.5 1.1 1.3 0.9 0.5 [37] 10.0 10 [47] 7.7 7.7 [60] 6.1 6.1 [23] 15.8 15.8 [60] 6.0 6

2.7 1.5 1.1 1.7 0.8 0.5 [34] 10.7 10.7 [49] 7.5 7.5 [62] 5.9 5.9 [38] 9.7 9.7 [67] 5.4 5.4

4.3 1.4 1 3.3 1.1 0.4 [38] 9.7 9.7 [44] 8.3 8.3 [57] 6.4 6.4 [18] 20.2 20.2 [35] 10.5 10.5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.6 1.6 1.1 1.5 0.9 0.6 [32] 11.4 11.4 [46] 7.9 7.9 [60] 6.1 6.1 [26] 14.1 14.1 [52] 7.0 7

2.8 1.7 1.2 1.3 0.6 0.4 [27] 13.6 13.6 [47] 7.7 7.7 [66] 5.6 5.6 [71] 5.1 5.1 [115] 3.2 3.2

2.5 1.7 1.1 1.2 0.8 0.5 [22] 16.4 16.4 [30] 12.1 12.1 [39] 9.3 9.3 [35] 10.5 10.5 [46] 8.0 8

2.5 1.6 1.2 1.5 0.8 0.4 [28] 13.1 13.1 [43] 8.5 8.5 [56] 6.5 6.5 [36] 10.2 10.2 [64] 5.7 5.7

2.9 1.6 1.1 1 0.5 0.3 [13] 28.7 28.7 [18] 20.0 20 [26] 14.1 14.1 [34] 10.9 10.9 [56] 6.5 6.5

1.9 1.5 1 1.2 0.8 0.5 [31] 11.8 11.8 [37] 9.9 9.9 [47] 7.8 7.8 [23] 16.2 16.2 [41] 8.9 8.9

2.2 1.3 1 1.3 0.7 0.5 [34] 10.7 10.7 [43] 8.5 8.5 [56] 6.5 6.5 [28] 12.9 12.9 [36] 10.2 10.2

2.5 1.4 1.2 1.2 0.8 0.6 [36] 10.1 10.1 [43] 8.6 8.6 [54] 6.7 6.7 [29] 12.6 12.6 [48] 7.7 7.7

2.2 1.4 1 1.3 0.8 0.6 [33] 10.9 10.9 [40] 9.0 9 [53] 6.9 6.9 [30] 12.3 12.3 [45] 8.1 8.1

2.1 1.4 1.1 1.5 1 0.7 [15] 24.2 24.2 [19] 19.2 19.2 [37] 9.9 9.9 [6] 56.2 56.2 [16] 22.5 22.5

2.7 1.7 1.1 1.6 1 0.7 [36] 10.1 10.1 [47] 7.7 7.7 [61] 6.0 6 [24] 15.0 15 [45] 8.0 8

2.5 1.7 1.3 1.6 1 0.7 [26] 13.9 13.9 [45] 8.1 8.1 [57] 6.4 6.4 [23] 15.7 15.7 [47] 7.8 7.8

2.3 1.5 1.1 1.4 0.8 0.6 [38] 9.7 9.7 [48] 7.6 7.6 [57] 6.4 6.4 [30] 12.3 12.3 [51] 7.1 7.1

1.6 1.2 1 0.8 0.6 0.4 [21] 17.5 17.5 [34] 10.7 10.7 [52] 7.0 7 [41] 8.9 8.9 [66] 5.6 5.6

2.3 1.6 1 1.2 0.8 0.5 [27] 13.7 13.7 [38] 9.7 9.7 [56] 6.5 6.5 [56] 6.5 6.5 [88] 4.2 4.2

2.7 1.8 1.1 1.6 1 0.5 [34] 10.7 10.7 [46] 7.9 7.9 [58] 6.3 6.3 [41] 9.0 9 [84] 4.4 4.4

2.3 1.2 1.1 1.2 0.7 0.5 [32] 11.5 11.5 [42] 8.8 8.8 [55] 6.7 6.7 [36] 10.0 10 [64] 5.7 5.7

2.3 1.5 1.1 1.4 0.9 0.5 [33] 11.1 11.1 [46] 7.9 7.9 [57] 6.4 6.4 [26] 14.2 14.2 [50] 7.3 7.3

2.4 1.5 1.1 1.4 0.9 0.6 [31] 11.7 11.7 [44] 8.2 8.2 [60] 6.1 6.1 [14] 25.9 25.9 [41] 8.8 8.8

3.1 1.8 1.2 1.8 0.9 0.6 [37] 9.9 9.9 [46] 8.0 8 [57] 6.4 6.4 [33] 11.1 11.1 [59] 6.2 6.2

2.7 1.9 1.3 1.4 0.9 0.6 [33] 11.0 11 [42] 8.6 8.6 [50] 7.3 7.3 [33] 11.2 11.2 [51] 7.2 7.2

2.9 1.5 1.1 1.7 0.8 0.5 [35] 10.4 10.4 [45] 8.1 8.1 [62] 5.9 5.9 [37] 9.8 9.8 [77] 4.7 4.7

2.9 1.3 1 1.2 0.8 0.5 [31] 11.6 11.6 [44] 8.3 8.3 [52] 7.0 7 [24] 15.5 15.5 [45] 8.2 8.2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.6 1.6 1.2 1.6 0.9 0.6 [31] 11.8 11.8 [44] 8.2 8.2 [59] 6.2 6.2 [20] 18.3 18.3 [50] 7.3 7.3

2.6 1.5 1.1 1.2 0.6 0.3 [29] 12.6 12.6 [41] 8.9 8.9 [61] 5.9 5.9 [60] 6.1 6.1 [109] 3.4 3.4

2.1 1.8 1.1 1 0.7 0.4 [21] 17.5 17.5 [32] 11.3 11.3 [41] 9.0 9 [32] 11.5 11.5 [57] 6.4 6.4

2.6 1.7 1.2 1.4 1 0.5 [29] 12.5 12.5 [39] 9.2 9.2 [56] 6.6 6.6 [31] 11.6 11.6 [67] 5.5 5.5

2.6 1.5 1 0.9 (277) .5 0.3 [12] 30.4 30.4 [18] 20.0 20 [28] 12.9 12.9 [30] 12.3 12.3 [54] 6.8 6.8
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[138] 2.7 2.7 [23] 15.7 15.7 [39] 9.4 9.4 [59] 6.2 6.2 5.1 9.4 36.3 24 (55) 5.8 5.8 2.2 9.3 (18) 4.8 4.8

[122] 3.0 3 [27] 13.4 13.4 [43] 8.4 8.4 [77] 4.8 4.8 4.2 6.7 20.2 15.9 (126) 5.1 5.1 2.1 8.5 (40) 2.9 2.9

[93] 3.9 3.9 [26] 14.3 14.3 [39] 9.4 9.4 [70] 5.2 5.2 9.1 17.2 -105.8 20.4 (60) 3.0 3 0.6 21.4 (14) 2.3 2.3

[83] 4.4 4.4 [25] 14.8 14.8 [40] 9.1 9.1 [61] 6.0 6 5.6 12.6 170.8 11.7 (146) 4.6 4.6 1.8 5.7 (42) 3.0 3

[74] 4.9 4.9 [20] 18.2 18.2 [37] 9.9 9.9 [56] 6.5 6.5 6.8 15.5 52.5 12.8 (109) 5.0 5 1.8 15.5 (27) 3.9 3.9

[110] 3.3 3.3 [17] 21.6 21.6 [32] 11.2 11.2 [51] 7.2 7.2 4.3 7.9 22 17.1 (69) 6.4 6.4 3.6 39.6 (17) 5.3 5.3

[100] 3.6 3.6 [21] 17.0 17 [33] 11.2 11.2 [50] 7.3 7.3 5.3 10.8 24.4 16.2 (76) 4.6 4.6 1.3 7.7 (20) 3.5 3.5

[93] 3.9 3.9 [14] 25.4 25.4 [31] 11.6 11.6 [51] 7.2 7.2 5.7 10.1 22.9 11.5 (50) 5.1 5.1 2 6.6 (19) 3.4 3.4

[68] 5.4 5.4 [9] 41.1 41.1 [35] 10.3 10.3 [45] 8.1 8.1 4.7 15.5 NM 4.2 (14) 1.6 1.6 0.6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[87] 4.2 4.2 [19] 19.3 19.3 [31] 11.8 11.8 [47] 7.8 7.8 5.3 9.5 38.9 11.8 (501) 4.0 4 1.3 6.9 (135) 2.7 2.7

[172] 2.1 2.1 [26] 13.8 13.8 [41] 8.8 8.8 [57] 6.4 6.4 3.4 5.3 19.5 12.2 (73) 4.2 4.2 1.2 6.3 (27) 2.2 2.2

[66] 5.5 5.5 [13] 27.5 27.5 [21] 17.3 17.3 [34] 10.9 10.9 6.7 10.8 36.5 6.7 (43) 3.0 3 1.3 4.8 (17) 2.5 2.5

[99] 3.7 3.7 [15] 23.9 23.9 [27] 13.3 13.3 [47] 7.8 7.8 4.3 8.7 31.6 8 (56) 2.1 2.1 1 7.6 (18) 3.3 3.3

[92] 4.0 4 [6] 66.2 66.2 [12] 31.7 31.7 [18] 20.8 20.8 5.8 13 130.6 8.6 (264) 3.5 3.5 1.2 4.2 (75) 2.4 2.4

[59] 6.2 6.2 [21] 17.4 17.4 [30] 12.0 12 [42] 8.7 8.7 7.8 15.1 202 5.6 (62) 3.0 3 1.3 5.7 (24) 2.7 2.7

[50] 7.3 7.3 [24] 14.9 14.9 [31] 11.8 11.8 [39] 9.3 9.3 8.4 24.1 NM 4.2 2.6 2.6 0.9 6.3 (10) 2.6 2.6

[77] 4.8 4.8 [15] 24.6 24.6 [33] 11.0 11 [52] 7.1 7.1 7 12.9 38.6 6.1 (76) 2.5 2.5 1.4 3.2 (26) 2.6 2.6

[75] 4.9 4.9 [20] 18.6 18.6 [33] 11.1 11.1 [44] 8.3 8.3 6.2 15.2 999.8 7.6 (93) 3.3 3.3 1.6 4.4 (25) 2.6 2.6

[29] 12.5 12.5 [15] 23.8 23.8 [26] 13.9 13.9 [37] 9.8 9.8 9.4 19.3 198.5 30.9 (38) 7.9 7.9 3.3 87.2 (15) 10.1 10.1

[88] 4.2 4.2 [22] 16.6 16.6 [39] 9.3 9.3 [58] 6.3 6.3 5.6 9.4 62.3 20.6 (80) 6.9 6.9 2.1 5.2 (22) 2.7 2.7

[75] 4.9 4.9 [19] 19.5 19.5 [30] 12.0 12 [52] 7.0 7 5 9.3 22 16.7 (87) 6.4 6.4 2.2 14.6 (23) 3.7 3.7

[72] 5.1 5.1 [22] 16.9 16.9 [35] 10.3 10.3 [50] 7.2 7.2 6.5 13 74.1 8.5 (198) 3.5 3.5 1.1 7.1 (65) 2.3 2.3

[115] 3.2 3.2 [27] 13.4 13.4 [39] 9.3 9.3 [56] 6.5 6.5 8.2 21.4 142.2 6.3 2.9 2.9 1.5 4.9 (12) 2.5 2.5

[134] 2.7 2.7 [23] 15.6 15.6 [38] 9.5 9.5 [55] 6.7 6.7 5 11.4 62.8 21.7 (65) 6.9 6.9 1.5 11.2 (25) 3.1 3.1

[129] 2.8 2.8 [24] 15.5 15.5 [42] 8.6 8.6 [81] 4.5 4.5 4 7.3 34.9 19.1 (120) 6.1 6.1 1.1 8.2 (44) 2.5 2.5

[87] 4.2 4.2 [22] 16.6 16.6 [36] 10.3 10.3 [58] 6.2 6.2 8.1 22.3 95.8 8.9 (39) 2.1 2.1 0 4.9 (10) 1.5 1.5

[85] 4.3 4.3 [26] 14.1 14.1 [39] 9.3 9.3 [60] 6.1 6.1 6.4 12.1 62.4 13.5 (157) 4.3 4.3 1.6 9.3 (48) 2.5 2.5

[72] 5.1 5.1 [21] 17.5 17.5 [32] 11.4 11.4 [48] 7.6 7.6 6 11.7 68.6 14.8 (104) 5.5 5.5 2.2 17.6 (32) 4.4 4.4

[93] 3.9 3.9 [20] 18.1 18.1 [32] 11.4 11.4 [47] 7.8 7.8 4.8 8.8 20.1 22.5 (82) 8.2 8.2 3.3 37.7 (27) 6.0 6

[80] 4.6 4.6 [16] 23.5 23.5 [30] 12.1 12.1 [42] 8.7 8.7 4.7 9 17 17.2 (68) 4.6 4.6 1.5 15.9 (23) 5.2 5.2

[97] 3.8 3.8 [15] 24.9 24.9 [34] 10.8 10.8 [48] 7.6 7.6 4.9 10.7 34.7 9 (41) 3.6 3.6 1.1 10.6 (14) 3.8 3.8

[62] 5.9 5.9 [7] 55.3 55.3 [35] 10.5 10.5 [67] 5.4 5.4 8.5 16.2 NM 8.6 (17) 3.9 3.9 1.4

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[82] 4.4 4.4 [17] 21.8 21.8 [30] 12.2 12.2 [44] 8.4 8.4 5.4 9.8 33.2 12.3 (505) 4.4 4.4 1.6 6.4 (141) 2.6 2.6

[162] 2.3 2.3 [22] 16.9 16.9 [33] 11.2 11.2 [51] 7.2 7.2 4 8 22.9 9.5 (80) 3.8 3.8 1.5 3.9 (26) 2.6 2.6

[72] 5.1 5.1 [13] 28.4 28.4 [21] 17.8 17.8 [36] 10.1 10.1 6 9.5 34.2 6.3 (44) 3.0 3 1.3 6.5 (12) 3.0 3

[94] 3.9 3.9 [19] 19.4 19.4 [31] 11.9 11.9 [48] 7.6 7.6 4.8 9 22.4 9.3 (54) 2.1 2.1 0.1 3.6 (15) 1.8 1.8

[93] 3.9 3.9 [6] 66.2 66.2 [10] 35.3 35.3 [17] 20.9 20.9 5.9 12.8 148.2 4.9 (268) 1.8 1.8 0.4 4.1 (78) 2.3 2.3
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

2.6 0.2 0.5 1.8 0.6 1.5 4.3 52.7 (57) 26.2 26.2 9.2

0.9 0.3 0.7 1.7 0.6 1.8 6.2 53 (119) 21.2 21.2 6

0.7 0.3 0.8 2.3 0.8 1.8 5.7 39.8 (55) 16.2 16.2 1.5

1.6 0.3 0.8 2.3 0.8 2.1 6.5 52.5 (144) 24.7 24.7 8.1

1.7 0.3 0.8 2.1 1 2.5 7.5 65.6 (101) 30.3 30.3 12.6

2 0.2 0.6 1.3 0.9 1.8 4.9 57.6 (73) 29.2 29.2 15.6

1.7 0.4 0.7 2.5 0.8 1.9 4.5 48 (69) 21.3 21.3 6

2.3 0.2 0.5 1.9 0.8 1.8 5 47.8 (52) 22.5 22.5 12.1

0.2 0.7 1.7 0.4 2.3 14.2 27.5 (17) 19.4 19.4 1

0 0 0 0 0 0 0 0 0 0 0

1.5 0.4 0.8 2.7 0.8 2.1 6.9 42.3 (471) 20.5 20.5 5.2

1.1 0.2 0.6 1.1 0.6 1.6 4.7 39.3 (74) 12.9 12.9 5.1

1.8 0.6 1 1.7 0.7 1.6 3.1 23.7 (41) 12.9 12.9 4.2

0.2 0.1 0.5 2.4 1 2.1 6 29.7 (46) 4.5 4.5 -0.4

1.2 0.5 1 2 0.6 1.4 3.2 33.8 (256) 16.2 16.2 3.9

1.3 0.5 1 2 1 1.9 4.3 44.7 (63) 15.3 15.3 4.7

1.1 0.9 2.5 -1.3 1.8 4.4 -4.7 25.6 (17) 17.6 17.6 11.1

1.1 0.3 0.8 5.1 0.8 2 30.2 41.2 (66) 18.2 18.2 6.9

1.2 0.4 0.8 1.8 0.7 1.9 4.9 36.5 (93) 14.7 14.7 4.2

3.2 0.3 0.8 1.7 0.7 1.3 3 64.7 (43) 32.6 32.6 14.8

1.4 0.3 0.8 1.8 0.6 1.3 3.6 44.2 (82) 21.7 21.7 8.6

1.8 0.4 1 1.9 0.5 1.2 3.3 46.7 (85) 32.5 32.5 8.1

1.2 0.4 1 2.2 1 2 5.6 48.8 (188) 20.2 20.2 2.5

0.7 0.7 1 1.3 1.2 2.4 7.7 29.3 (36) 15.6 15.6 7.8

1.3 0.3 0.6 2.4 0.7 1.8 6.5 59.2 (62) 24.6 24.6 8.3

0.7 0.3 0.8 2.3 0.7 1.6 6.6 66.7 (118) 25.3 25.3 4.6

0.9 0.3 0.9 2.5 1 2.2 7.4 46.8 (34) 23.2 23.2 3.5

1.2 0.3 0.6 2.1 0.9 2.4 7.6 54.6 (151) 27.7 27.7 10

2.6 0.4 0.9 4 0.9 2.2 12.6 66.3 (95) 33.9 33.9 13.8

1.3 0.2 0.5 1.4 0.8 1.5 5 58.9 (91) 38.0 38 21.4

1.9 0.2 0.5 1.6 0.6 1.7 3.4 49.8 (68) 22.4 22.4 5.7

0.5 0.3 0.8 1.9 0.8 1.8 4.6 36.5 (41) 21.1 21.1 2.5

0.2 0.7 2.5 0.8 3.1 10.3 44.3 (15) 13.6 13.6 2.9

0 0 0 0 0 0 0 0 0 0 0

1.3 0.3 0.7 1.9 0.7 2 5 50.3 (497) 23.2 23.2 6.2

1.1 0.2 0.7 2.1 0.9 1.9 6.5 44.4 (74) 23.3 23.3 12.2

2.5 0.6 1.2 2.2 0.9 1.5 4.1 25 (41) 13.7 13.7 5.9

0 0.2 0.6 1.4 0.7 1.6 4.3 45.3 (50) 7.3 7.3 -0.9

0.7 0.5 1 2.1 0.7 1.5 3.4 20.8 (250) 10.2 10.2 -2.1
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

24.1 11.9 1.9 22.2 10.2 4.8 2.9 1.8 1.3 1.3 (53) 2.4 2.4 3.7

18 7.3 1.4 30.1 8.4 4.2 2.7 1.8 1.2 1.1 (118) 2.3 2.3 3.8

17.2 5.3 -1 47.5 10.6 5.1 3.4 2.4 1.6 0.7 (56) 1.8 1.8 4.1

16.6 6.1 2.2 25.3 9.4 4.6 3 2.1 1.4 1 (143) 2.1 2.1 4

18.1 8.9 1.5 24.4 10.9 5.4 3.2 2.5 1.6 1.1 (107) 2.2 2.2 3.3

18.6 9.4 5.8 35 11 4.8 2.7 2 1.5 0.9 (67) 1.9 1.9 3.4

16.2 6.2 0.5 19.3 8.6 4.6 2.8 2.2 1.6 1 (77) 1.9 1.9 3.5

14.3 7.3 3.2 33.4 11.5 6.5 2.8 2.2 1.6 0.9 (48) 1.9 1.9 3.2

11 1.6 -0.3 51.8 14.3 5.4 3.9 2.8 1.5 0.8 (15) 1.9 1.9 2.9

0 0 0 0 0 0 0 0 0 0 0 0 0

14.4 6.2 0.9 18.2 8.5 4.7 2.8 2.1 1.6 1.4 (482) 2.5 2.5 4.4

12.8 4.5 0.7 16.8 7.3 3.8 2 1.5 1 1.5 (74) 2.8 2.8 4.3

9.9 3.8 1.2 9.8 5.4 3.1 2.8 2.1 1.5 1.8 (38) 2.8 2.8 3.8

16.7 1.7 -0.1 61.2 20.5 6.2 3.4 2.3 1.7 0.4 (47) 1.1 1.1 1.9

14.6 6.2 1 9.6 5.5 3 2.8 1.9 1.3 1.5 (257) 2.8 2.8 4.8

11.2 5.7 0.9 25.6 6.1 3 3 2.3 1.5 0.6 (53) 1.8 1.8 4.4

8.6 4.6 -0.5 7.6 5.6 4 2.5 1.9 1.4 2 (22) 3.1 3.1 3.9

12.6 5.1 1.5 20.5 9.2 4.7 3.1 2.4 1.6 0.9 (73) 2.3 2.3 3.6

13.2 3.8 1.4 21.5 8 4.6 3.1 2.2 1.6 0.9 (93) 2.0 2 3.4

24.6 14.5 5.5 27.8 13 5.2 4.8 3.4 1.7 0.5 (46) .9 0.9 2.8

19.5 9.2 2.3 22.2 6.1 3.1 3.2 1.8 1.2 1.3 (73) 3.0 3 5.1

23.6 9.6 1.9 14.5 5.6 2.6 2.5 1.9 1.3 1.1 (83) 2.4 2.4 4.5

15.5 6.1 0 18.3 7.5 4.3 2.8 2.2 1.6 0.9 (193) 2.4 2.4 3.8

10.3 4.2 1.6 19.8 9.2 5.7 3.2 2.4 1.6 0.9 (36) 1.5 1.5 2.5

19.1 7.7 0.8 20.2 11.5 5.7 3.1 1.9 1.3 1 (58) 2.0 2 3.8

20.6 8.9 -0.3 20.2 7.4 4.1 2.3 1.6 1 1.1 (118) 2.3 2.3 3.8

15.3 3.5 -2 40.8 12.8 5.1 3.4 2.3 1.7 1.2 (34) 1.9 1.9 4.4

17 7 2.2 34.8 11.7 5.9 3.3 2.3 1.4 0.8 (143) 1.7 1.7 3.5

17.1 8.3 2.6 21.6 9.5 5.1 3.2 2.4 1.6 1 (103) 1.7 1.7 2.7

25.8 13.6 5.2 29.7 11.5 5.4 3.1 2.2 1.7 0.6 (86) 1.6 1.6 2.9

19.4 9.4 1.4 32.7 12.8 5.9 3.3 2.4 1.7 0.8 (63) 1.6 1.6 3.1

13.7 6.4 0.7 21 7.8 4 2.8 2 1.3 0.5 (44) 1.5 1.5 2.6

9.4 3.2 1.4 58.6 12.6 6.5 3.5 2.7 2 0.5 (16) 1.3 1.3 2.9

0 0 0 0 0 0 0 0 0 0 0 0 0

18.9 7.8 1.8 24 10.2 5.5 3 2.2 1.7 1 (498) 2.1 2.1 3.6

15.5 7.9 2.3 17.6 7.9 3.7 2.6 1.5 1.2 1.6 (69) 3.1 3.1 5.1

8.4 4.9 1.5 10.2 5.2 2.6 2.7 1.9 1.4 1.6 (42) 2.8 2.8 3.8

16.8 2.8 -2.5 40.9 12.9 6.6 3.1 2 1.7 0.5 (49) 1.4 1.4 3.1

9.9 3 -1.8 8.2 5.4 2.9 2.6 2 1.3 1.8 (260) 2.9 2.9 4.9
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

3.3 (11) 5.3 5.3 10 3562178M $3,562,178 2022537M $2,022,537 2.13 2.83 $11,585,499 0 0 0

2.2 (38) 3.7 3.7 9.3 5909388M $5,909,388 4170239M $4,170,239 1.61 2.88 $113,991,849 0 0 0

1.6 (22) 3.5 3.5 6.4 1777303M $1,777,303 873210M $873,210 -1.38 0.87 $17,327,898 1 0 0

3 (47) 4.8 4.8 7 6669007M $6,669,007 3461022M $3,461,022 2.61 2.46 $13,014,617 0 0 0

1.2 (43) 3.3 3.3 6.3 4665948M $4,665,948 1962567M $1,962,567 1.85 2.63 $47,170,847 0 0 0

1.6 (22) 6.8 6.8 9.8 3498941M $3,498,941 1859244M $1,859,244 6.43 4.56 $6,608,720 0 0 0

0.8 (30) 2.5 2.5 6.3 4144025M $4,144,025 2197579M $2,197,579 0.67 1.81 $4,681,495 0 0 0

1.3 (19) 4.0 4 8.9 1632059M $1,632,059 702550M $702,550 4.27 2.79 $3,834,831 0 0 0

477324M $477,324 194952M $194,952 -0.51 1.27 $3,814,425 1 0 0

0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0

2.2 (239) 4.0 4 7.7 9549691M $9,549,691 5323381M $5,323,381 1.20 1.98 $12,684,814 0 0 0

1.4 (18) 3.4 3.4 5.6 2963099M $2,963,099 2386188M $2,386,188 0.80 1.73 $24,246,374 0 0 0

3720055M $3,720,055 1892981M $1,892,981 1.69 2.26 $6,905,731 0 0 0

2.2 (25) 3.3 3.3 6.3 2214797M $2,214,797 1131912M $1,131,912 -0.19 1.38 $6,777,905 1 0 0

1.5 (82) 2.4 2.4 4.6 9813605M $9,813,605 5706390M $5,706,390 1.18 1.93 $21,339,251 0 0 0

1.4 (14) 3.3 3.3 5.2 6523031M $6,523,031 3438327M $3,438,327 1.19 1.93 $42,501,737 0 0 0

2519735M $2,519,735 1731700M $1,731,700 -1.50 1.83 $20,853,608 1 0 0

2.1 (27) 3.8 3.8 6.7 3085352M $3,085,352 1564882M $1,564,882 2.39 2.03 $11,300,603 0 0 0

1.2 (31) 3.0 3 7.3 3596421M $3,596,421 1915372M $1,915,372 1.76 2.33 $4,271,782 0 0 0

9057471M $9,057,471 2680101M $2,680,101 6.66 3.73 $194,761,863 0 0 0

1.7 (22) 2.7 2.7 5.8 4242876M $4,242,876 3144846M $3,144,846 2.84 2.95 $14,757,054 0 0 0

2 (19) 3.1 3.1 7.6 4345231M $4,345,231 3158857M $3,158,857 2.04 2.80 $48,232,289 0 0 0

1.8 (56) 4.0 4 7.3 7663320M $7,663,320 3941088M $3,941,088 0.00 1.65 $47,891,204 0 0 0

1.7 (13) 3.7 3.7 7.5 2370489M $2,370,489 970480M $970,480 2.15 1.98 $3,175,532 0 0 0

2.2 (12) 5.0 5 7.3 3253069M $3,253,069 1929802M $1,929,802 1.15 2.07 $11,585,499 0 0 0

1.5 (34) 3.3 3.3 10.4 6667726M $6,667,726 5246150M $5,246,150 -0.34 1.48 $113,991,849 1 0 0

1.4 (13) 4.5 4.5 6.1 1020370M $1,020,370 676033M $676,033 -2.76 0.00 $17,327,898 1 0 0

2.3 (46) 4.4 4.4 8.4 7728618M $7,728,618 3991558M $3,991,558 2.92 2.11 $13,014,617 0 0 0

1 (35) 3.5 3.5 6 7058865M $7,058,865 3598872M $3,598,872 3.20 2.83 $47,170,847 0 0 0

1.7 (29) 3.6 3.6 6.3 6444414M $6,444,414 2920536M $2,920,536 5.58 4.01 $6,608,720 0 0 0

0.7 (14) 2.9 2.9 6.3 5092486M $5,092,486 2204307M $2,204,307 1.85 1.91 $4,681,495 0 0 0

3 (13) 3.6 3.6 10.5 1747439M $1,747,439 740286M $740,286 0.96 1.48 $3,834,831 0 0 0

736105M $736,105 232222M $232,222 1.95 1.97 $3,814,425 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0

2.2 (247) 4.4 4.4 7.9 13591316M $13,591,316 6137112M $6,137,112 2.14 2.20 $12,684,814 0 0 0

1.4 (20) 3.8 3.8 9.8 2743771M $2,743,771 2026868M $2,026,868 3.05 2.32 $24,246,374 0 0 0

3523782M $3,523,782 1959454M $1,959,454 2.04 2.26 $6,905,731 0 0 0

1.9 (20) 3.8 3.8 5.8 2498430M $2,498,430 1131078M $1,131,078 -4.83 0.15 $6,777,905 1 0 0

1.3 (76) 2.3 2.3 3.9 11441195M $11,441,195 7067325M $7,067,325 -3.60 0.88 $21,339,251 1 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 2.13 2.83 24,653,942 32,770,411 11,585,499 11,585,499 0.23 2,641,494 0.63 7,282,314 11,585,499 11,585,499 2.13

0 1.61 2.88 183,231,342 328,186,210 113,991,849 113,991,849 0.21 23,642,754 0.78 88,803,328 113,991,849 113,991,849 1.61

0 -1.00 0.87 -17,327,898 15,075,271 17,327,898 17,327,898 0.27 4,678,532 17,327,898 17,327,898 -0.77

0 2.61 2.46 34,000,687 32,057,057 13,014,617 13,014,617 0.41 5,368,530 0.66 8,630,746 13,014,617 13,014,617 2.61

0 1.85 2.63 87,084,641 123,823,473 47,170,847 47,170,847 0.35 16,328,370 0.83 38,915,949 47,170,847 47,170,847 1.85

0 6.43 4.56 42,522,983 30,158,103 6,608,720 6,608,720 0.63 4,192,407 0.96 6,366,711 6,608,720 6,608,720 6.43

0 0.67 1.81 3,120,997 8,494,963 4,681,495 4,681,495 0.17 780,249 0.51 2,409,019 4,681,495 4,681,495 0.67

0 4.27 2.79 16,361,946 10,705,570 3,834,831 3,834,831 1.07 4,090,486 0.79 3,035,908 3,834,831 3,834,831 4.27

0 -0.30 1.27 -1,144,328 4,846,564 3,814,425 3,814,425 0.67 2,557,909 3,814,425 3,814,425 0.31

1

0 1.20 1.98 15,221,777 25,078,934 12,684,814 12,684,814 0.30 3,805,444 0.68 8,588,676 12,684,814 12,684,814 1.20

0 0.80 1.73 19,441,184 42,027,048 24,246,374 24,246,374 0.10 2,468,722 0.53 12,931,399 24,246,374 24,246,374 0.80

0 1.69 2.26 11,663,012 15,592,414 6,905,731 6,905,731 0.49 3,376,135 0.96 6,614,963 6,905,731 6,905,731 1.69

0 -0.10 1.38 -677,791 9,348,834 6,777,905 6,777,905 0.38 2,570,929 6,777,905 6,777,905 0.13

0 1.18 1.93 25,169,373 41,194,032 21,339,251 21,339,251 0.18 3,830,122 0.73 15,586,931 21,339,251 21,339,251 1.18

0 1.19 1.93 50,546,709 82,131,735 42,501,737 42,501,737 0.29 12,295,145 0.63 26,879,477 42,501,737 42,501,737 1.19

0 -0.50 1.83 -10,426,804 38,162,103 20,853,608 20,853,608 0.93 19,393,855 20,853,608 20,853,608 -0.18

0 2.39 2.03 27,015,504 22,955,735 11,300,603 11,300,603 0.89 10,064,600 0.63 7,134,891 11,300,603 11,300,603 2.39

0 1.76 2.33 7,518,336 9,941,602 4,271,782 4,271,782 0.36 1,537,842 0.73 3,106,751 4,271,782 4,271,782 1.76

0 6.66 3.73 1,296,703,983 726,546,428 194,761,863 194,761,863 1.16 225,513,736 0.43 83,832,280 194,761,863 194,761,863 6.66

0 2.84 2.95 41,860,843 43,553,251 14,757,054 14,757,054 0.54 7,919,619 0.85 12,563,438 14,757,054 14,757,054 2.84

0 2.04 2.80 98,346,814 135,050,409 48,232,289 48,232,289 0.14 6,705,465 0.60 28,939,373 48,232,289 48,232,289 2.04

0 0.00 1.65 0 79,020,487 47,891,204 47,891,204 0.00 0 0.55 26,340,162 47,891,204 47,891,204 0.00

0 2.15 1.98 6,822,857 6,283,499 3,175,532 3,175,532 0.55 1,742,006 0.48 1,520,201 3,175,532 3,175,532 2.15

0 1.15 2.07 13,276,356 23,936,078 11,585,499 11,585,499 0.35 4,007,956 0.57 6,557,830 11,585,499 11,585,499 1.15

0 -0.30 1.48 -34,197,555 168,435,717 113,991,849 113,991,849 0.38 43,044,683 113,991,849 113,991,849 -0.07

0 -2.00 0.00 -34,655,796 0 17,327,898 17,327,898 0.00 0 17,327,898 17,327,898 -1.77

0 2.92 2.11 37,937,609 27,502,587 13,014,617 13,014,617 0.72 9,305,451 0.51 6,679,200 13,014,617 13,014,617 2.92

0 3.20 2.83 150,750,165 133,677,383 47,170,847 47,170,847 0.60 28,105,963 0.63 29,901,520 47,170,847 47,170,847 3.20

0 5.58 4.01 36,855,586 26,524,187 6,608,720 6,608,720 0.38 2,490,242 0.71 4,715,411 6,608,720 6,608,720 5.58

0 1.85 1.91 8,639,486 8,959,413 4,681,495 4,681,495 0.45 2,085,393 0.41 1,937,170 4,681,495 4,681,495 1.85

0 0.96 1.48 3,691,025 5,656,376 3,834,831 3,834,831 0.26 1,006,643 0.38 1,438,062 3,834,831 3,834,831 0.96

0 1.95 1.97 7,429,837 7,509,649 3,814,425 3,814,425 0.55 2,089,642 0.57 2,169,454 3,814,425 3,814,425 1.95

1

0 2.14 2.20 27,204,878 27,906,591 12,684,814 12,684,814 0.34 4,372,212 0.60 7,610,888 12,684,814 12,684,814 2.14

0 3.05 2.32 73,923,247 56,149,498 24,246,374 24,246,374 0.75 18,156,587 0.82 19,779,937 24,246,374 24,246,374 3.05

0 2.04 2.26 14,058,095 15,592,414 6,905,731 6,905,731 0.54 3,699,499 0.96 6,614,963 6,905,731 6,905,731 2.04

0 -2.50 0.15 -16,944,763 1,005,000 6,777,905 6,777,905 0.05 327,209 6,777,905 6,777,905 -2.27

0 -1.80 0.88 -38,410,652 18,849,672 21,339,251 21,339,251 0.48 10,313,971 21,339,251 21,339,251 -1.57
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.83 24,653,942 32,770,411 2.13 2.83 24,653,942 32,770,411 11,585,499 11,585,499

2.88 183,231,342 328,186,210 1.61 2.88 183,231,342 328,186,210 113,991,849 113,991,849

0.87 -13,396,745 15,075,271 0.87 15,075,271 17,327,898

2.46 34,000,687 32,057,057 2.61 2.46 34,000,687 32,057,057 13,014,617 13,014,617

2.63 87,084,641 123,823,473 1.85 2.63 87,084,641 123,823,473 47,170,847 47,170,847

4.56 42,522,983 30,158,103 6.43 4.56 42,522,983 30,158,103 6,608,720 6,608,720

1.81 3,120,997 8,494,963 0.67 1.81 3,120,997 8,494,963 4,681,495 4,681,495

2.79 16,361,946 10,705,570 4.27 2.79 16,361,946 10,705,570 3,834,831 3,834,831

1.27 1,187,885 4,846,564 1.27 4,846,564 3,814,425

1.98 15,221,777 25,078,934 1.20 1.98 15,221,777 25,078,934 12,684,814 12,684,814

1.73 19,441,184 42,027,048 0.80 1.73 19,441,184 42,027,048 24,246,374 24,246,374

2.26 11,663,012 15,592,414 1.69 2.26 11,663,012 15,592,414 6,905,731 6,905,731

1.38 852,493 9,348,834 1.38 9,348,834 6,777,905

1.93 25,169,373 41,194,032 1.18 1.93 25,169,373 41,194,032 21,339,251 21,339,251

1.93 50,546,709 82,131,735 1.19 1.93 50,546,709 82,131,735 42,501,737 42,501,737

1.83 -3,779,764 38,162,103 1.83 38,162,103 20,853,608

2.03 27,015,504 22,955,735 2.39 2.03 27,015,504 22,955,735 11,300,603 11,300,603

2.33 7,518,336 9,941,602 1.76 2.33 7,518,336 9,941,602 4,271,782 4,271,782

3.73 1,296,703,983 726,546,428 6.66 3.73 1,296,703,983 726,546,428 194,761,863 194,761,863

2.95 41,860,843 43,553,251 2.84 2.95 41,860,843 43,553,251 14,757,054 14,757,054

2.80 98,346,814 135,050,409 2.04 2.80 98,346,814 135,050,409 48,232,289 48,232,289

1.65 0 79,020,487 0.00 1.65 0 79,020,487 47,891,204 47,891,204

1.98 6,822,857 6,283,499 2.15 1.98 6,822,857 6,283,499 3,175,532 3,175,532

2.07 13,276,356 23,936,078 1.15 2.07 13,276,356 23,936,078 11,585,499 11,585,499

1.48 -8,336,404 168,435,717 1.48 168,435,717 113,991,849

0.00 -30,724,643 0 0.00 0 17,327,898

2.11 37,937,609 27,502,587 2.92 2.11 37,937,609 27,502,587 13,014,617 13,014,617

2.83 150,750,165 133,677,383 3.20 2.83 150,750,165 133,677,383 47,170,847 47,170,847

4.01 36,855,586 26,524,187 5.58 4.01 36,855,586 26,524,187 6,608,720 6,608,720

1.91 8,639,486 8,959,413 1.85 1.91 8,639,486 8,959,413 4,681,495 4,681,495

1.48 3,691,025 5,656,376 0.96 1.48 3,691,025 5,656,376 3,834,831 3,834,831

1.97 7,429,837 7,509,649 1.95 1.97 7,429,837 7,509,649 3,814,425 3,814,425

2.20 27,204,878 27,906,591 2.14 2.20 27,204,878 27,906,591 12,684,814 12,684,814

2.32 73,923,247 56,149,498 3.05 2.32 73,923,247 56,149,498 24,246,374 24,246,374

2.26 14,058,095 15,592,414 2.04 2.26 14,058,095 15,592,414 6,905,731 6,905,731

0.15 -15,414,479 1,005,000 0.15 1,005,000 6,777,905

0.88 -33,592,778 18,849,672 0.88 18,849,672 21,339,251
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

322121 4 Paper 2006 19 12 6 5 28 70 5.9 26.1 21.6 1.3 54.9

322130 4 Paper 2006 0 0 0 0 0 0 0 0 0 0 0

322222 4 Paper 2006 19 24 9 4 28 84 6 26.8 26.2 1.9 60.9

322299 4 Paper 2006 31 23 12 5 35 106 4.7 25.4 26 1.7 57.8

324110 5 Petroleum 2006 10 4 5 1 24 44 10.9 27.5 15.4 3.1 56.9

325188 1 Chemicals 2006 34 27 9 7 31 108 7 25.3 21 2.7 56

325199 1 Chemicals 2006 54 19 9 2 36 120 9.9 23 18.2 3.7 54.8

325211 1 Chemicals 2006 54 40 21 10 93 218 6.5 27.2 23.2 2.5 59.5

325311 1 Chemicals 2006 15 6 6 6 16 49 6.2 23.9 31.1 1.7 62.9

325411 1 Chemicals 2006 23 4 7 3 28 65 12.9 22.8 25.9 3 64.6

325412 1 Chemicals 2006 51 15 11 7 65 149 11.3 22.8 20.4 3.2 57.7

325611 1 Chemicals 2006 12 12 6 4 21 55 6.4 25.9 28.8 2.3 63.4

325998 1 Chemicals 2006 50 38 19 22 91 220 8 28.7 24 2.8 63.4

331111 2 Steel 2006 24 22 15 14 40 115 6.7 30.9 25.1 3.3 65.9

331210 2 Steel 2006 24 17 13 12 50 116 7.3 31.4 33.3 2.3 74.3

331221 2 Steel 2006 25 18 13 6 29 91 7.4 27.7 30.6 2 67.7

331222 2 Steel 2006 12 9 4 2 14 41 4.6 25.2 32.8 1 63.6

331314 3 Aluminum 2006 8 4 1 1 16 30 7.1 34 25.2 1.1 67.3

332211 7 Other 2006 0 0 0 0 0 0 0 0 0 0 0

332999 7 Other 2006 69 118 86 98 192 563 8.2 27.4 24.7 3 63.3

336412 7 Other 2006 17 21 5 7 39 89 5.3 20.7 38.5 2.5 67

311211 6 Food 2007 19 5 4 3 15 46 5.8 19.5 25.8 4.4 55.5

313311 7 Other 2007 12 14 10 4 11 51 5.8 24.5 36.3 2.8 69.3

321113 7 Other 2007 46 46 35 23 88 238 6.2 11.1 27 3.6 47.9

322121 4 Paper 2007 18 8 2 3 32 63 5 22.3 24.1 3 54.4

322130 4 Paper 2007 0 0 0 0 0 0 0 0 0 0 0

322222 4 Paper 2007 11 19 11 9 26 76 5 28.3 25.4 2.4 61.1

322299 4 Paper 2007 30 24 10 4 36 104 5.3 23.7 23.5 1.6 54

324110 5 Petroleum 2007 8 8 3 3 22 44 15.9 24.3 21.7 2.2 64.1

325188 1 Chemicals 2007 22 23 3 4 38 90 6.7 25.2 24.1 2.7 58.7

325199 1 Chemicals 2007 67 15 4 3 37 126 6.9 17.8 16.9 3.7 45.4

325211 1 Chemicals 2007 48 38 16 14 95 211 6.5 28.4 23 3.1 61

325311 1 Chemicals 2007 13 9 4 6 11 43 6.9 24.8 31.3 4.8 67.8

325411 1 Chemicals 2007 17 4 6 6 33 66 10.3 18.8 25.6 3.7 58.4

325412 1 Chemicals 2007 43 22 10 7 76 158 13.1 22.4 21.7 2.8 60

325611 1 Chemicals 2007 7 10 3 5 18 43 7.2 28.8 28.7 2.3 67.1

325998 1 Chemicals 2007 41 40 21 17 84 203 7.7 28.4 25.8 3.4 65.2

331111 2 Steel 2007 27 15 8 13 47 110 8 29.2 22.8 2.5 62.6

331210 2 Steel 2007 31 23 17 13 50 134 7.3 27.2 30.9 4.7 70
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

36.9 2.6 5.6 100 11 4.9 15.9 0.1 5.8 37.7

0 0 0 0 0 0 0 0 0 0

29.4 4.5 5.2 100 12.2 3.5 14.9 0.3 10.6 41.5

33.1 3.2 5.9 100 12.2 4.4 15.9 0.2 8.8 41.5

35.5 2.5 5.1 100 4 3.6 20.6 0.4 7.6 36.2

35 4 5 100 7.2 3.8 15.1 0.4 9.6 36

35.4 4.3 5.4 100 8.2 2.9 12.7 0.4 7.5 31.7

31.1 5 4.4 100 11.6 3.5 17.2 0.2 8 40.6

27.8 3.8 5.5 100 16 3.1 22.1 0.2 10.2 51.6

25 6.9 3.5 100 8.9 5.4 14.7 0.8 10.5 40.3

24 9.4 9 100 8.5 2.5 13.6 0.4 12 37

22.8 6.6 7.1 100 12.4 3.7 17.5 0.1 8.8 42.5

23.3 7.5 5.7 100 11.9 3.3 18 0.3 10.2 43.6

25.6 2.6 5.8 100 12.2 3.1 19.4 0.2 8.1 43

20.4 1.9 3.4 100 10.9 2 19.8 0.4 9.3 42.3

24.6 2.8 4.8 100 13.8 3.4 18.9 0.2 8 44.4

29.8 1.6 5 100 16.7 4 15.4 0.2 5.9 42.2

24.5 1.7 6.5 100 16.6 4.6 19.6 0.2 7.7 48.7

0 0 0 0 0 0 0 0 0 0

28.3 3.1 5.3 100 11.1 5.3 15.3 0.3 9.6 41.7

25.3 3.6 4.1 100 11.4 3.6 14.8 0 12.4 42.3

37.7 2.1 4.7 100 13.7 3 12.8 0.2 6 35.8

22.4 1.1 7.3 100 26.1 4.7 18.4 0.3 12.4 61.9

41.9 1.5 8.8 100 14 4.6 6.5 0.1 5.2 30.3

36.6 2.6 6.3 100 10.2 3.8 18.1 0.1 6.5 38.7

0 0 0 0 0 0 0 0 0 0

27.7 5 6.2 100 10.5 6.3 19.5 0.3 9.8 46.3

35.4 4.5 6.1 100 11 4.4 13.5 0.1 7.7 36.7

29.7 1 5.3 100 3.5 2.5 24.6 0.7 9.2 40.5

31.6 5 4.7 100 8.3 3.4 15 0.4 10.3 37.3

42 6.7 5.9 100 7.2 3.6 11.7 0.2 7.2 30

29.7 5.1 4.2 100 11.9 3.4 18.8 0.4 6.4 41

26.7 1.8 3.8 100 15.8 4.2 19.2 0.5 9.1 48.8

27.2 8.4 6 100 7.9 2.4 13.6 0.5 12.1 36.4

24.1 8.7 7.2 100 8 3 12.5 0.4 11.4 35.2

20.6 6.5 5.9 100 13.6 3 18.7 0.1 8.1 43.6

23.2 6.7 4.9 100 11.7 3.5 18.3 0.4 11.4 45.3

28.9 3.4 5.1 100 12.2 3.4 19.6 0.2 9.5 44.9

22.9 4 3.1 100 12.8 2.9 17.6 0.4 8.5 42.2
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

18.8 1.2 4.6 37.7 100 100 20.6 15.3 5.3 1 4.3

0 0 0 0 0 0 0 0 0 0 0

15.7 0.6 9.2 33 100 100 28.2 24.5 3.7 1.5 2.2

17.6 0.5 6.7 33.6 100 100 23.1 19 4.2 1.3 2.9

18.8 1.1 5.7 38.3 100 100 19.4 11.6 7.8 1.1 6.7

21.8 1 6.5 34.7 100 100 32.8 24.8 8 2.1 5.9

17.3 0.9 6.1 44 100 100 34 20.5 13.4 0.6 12.8

19.6 0.7 7.2 32 100 100 25.2 19.2 6 1.6 4.4

17.5 0.7 5.5 24.8 100 100 27.9 24.2 3.7 3.1 0.6

11.8 0.9 8 39.1 100 100 45 38 6.9 1.6 5.4

17 0.8 7.8 37.4 100 100 46.3 39.5 6.8 1.2 5.6

15.7 0.5 7 34.3 100 100 37.5 32.1 5.4 1.4 4

15.5 0.7 6.8 33.5 100 100 33 27.6 5.4 1.2 4.2

17.4 0.9 6.3 32.4 100 100 23.5 17.5 6 1.3 4.7

13.1 0.8 4.1 39.7 100 100 22.4 15.3 7.1 0.5 6.6

15.6 0.3 6 33.7 100 100 21.5 16 5.6 1.6 3.9

17.5 0.7 2.8 36.8 100 100 20.9 16.4 4.6 1 3.6

12.1 0.5 3.9 34.7 100 100 21.4 15 6.4 1.1 5.3

0 0 0 0 0 0 0 0 0 0 0

17.8 0.4 6.9 33.2 100 100 30.2 24.3 5.9 1.2 4.6

16.8 0.3 8.6 32 100 100 29.6 21.9 7.7 1.2 6.5

18.8 1.6 3.8 40.1 100 100 20 14.6 5.4 1.2 4.2

8 0.6 9.6 19.9 100 100 25.9 24.1 1.8 1.8 0

22.5 0.7 6.1 40.4 100 100 17.6 16.2 1.4 1.3 0.1

23.9 0.8 6.5 30.1 100 100 21.3 18.4 2.9 1.4 1.5

0 0 0 0 0 0 0 0 0 0 0

21.3 0.5 6.9 25 100 100 28.9 24.5 4.4 1.7 2.7

20.3 0.4 3.1 39.5 100 100 24.9 19.7 5.2 1.4 3.8

9.5 0.5 4.4 45.1 100 100 19.8 14.1 5.7 0.9 4.8

19.3 0.9 3.9 38.5 100 100 30 21 9 1.5 7.6

20.3 0.7 4.7 44.3 100 100 27.9 18.4 9.5 1.6 7.9

18.1 0.4 4.8 35.8 100 100 24.2 18.9 5.3 1.3 4.1

22 0.8 5.4 23 100 100 27.5 23.1 4.4 2.4 1.9

14.5 0.4 11.9 36.8 100 100 45.6 37.7 7.9 1.5 6.4

18.4 0.8 6.2 39.3 100 100 43.5 36.1 7.4 1 6.5

12.5 0.3 6.2 37.4 100 100 33.3 28.4 5 1.4 3.5

16.3 0.7 5.9 31.8 100 100 33 27 5.9 1.8 4.1

15.6 0.6 6.3 32.8 100 100 22.2 15.8 6.4 1.1 5.4

12.8 0.3 4 40.7 100 100 23.7 17 6.7 0.9 5.8
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

2.3 1.5 0.9 1.3 0.8 0.5 [31] 11.7 11.7 [40] 9.2 9.2 [52] 7.0 7 [25] 14.4 14.4 [44] 8.3 8.3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.4 1.5 1.1 1.4 0.8 0.5 [32] 11.4 11.4 [40] 9.2 9.2 [49] 7.5 7.5 [30] 12.1 12.1 [52] 7.1 7.1

2.1 1.3 1 1.1 0.7 0.5 [30] 12.4 12.4 [38] 9.6 9.6 [47] 7.7 7.7 [29] 12.7 12.7 [48] 7.6 7.6

2.4 1.6 1.2 1.5 1.1 0.6 [15] 25.0 25 [22] 16.5 16.5 [30] 12.0 12 [5] 69.5 69.5 [15] 24.9 24.9

2.5 1.7 1.2 1.5 0.9 0.6 [32] 11.4 11.4 [41] 8.8 8.8 [57] 6.4 6.4 [28] 12.8 12.8 [52] 7.1 7.1

2.9 1.9 1.2 1.8 1.1 0.7 [24] 15.1 15.1 [43] 8.6 8.6 [58] 6.3 6.3 [28] 12.9 12.9 [46] 7.9 7.9

2.2 1.5 1.1 1.4 0.9 0.5 [33] 10.9 10.9 [44] 8.3 8.3 [54] 6.7 6.7 [27] 13.7 13.7 [48] 7.6 7.6

1.8 1.2 0.9 0.8 0.5 0.4 [26] 14.2 14.2 [34] 10.6 10.6 [47] 7.7 7.7 [42] 8.8 8.8 [69] 5.3 5.3

2.7 1.6 1.3 1.3 0.8 0.5 [28] 13.1 13.1 [39] 9.3 9.3 [58] 6.3 6.3 [59] 6.2 6.2 [90] 4.0 4

2.8 1.8 1.2 1.7 0.9 0.6 [33] 11.1 11.1 [47] 7.7 7.7 [71] 5.1 5.1 [55] 6.7 6.7 [96] 3.8 3.8

2.3 1.5 1 1.2 0.7 0.4 [28] 12.9 12.9 [39] 9.4 9.4 [45] 8.1 8.1 [41] 8.9 8.9 [65] 5.6 5.6

2.4 1.6 1.1 1.4 0.9 0.6 [34] 10.8 10.8 [46] 8.0 8 [60] 6.1 6.1 [32] 11.4 11.4 [55] 6.6 6.6

2.3 1.5 1.1 1.4 0.9 0.5 [30] 12.3 12.3 [41] 8.8 8.8 [57] 6.5 6.5 [17] 21.1 21.1 [45] 8.0 8

2.9 1.7 1.3 1.6 0.9 0.6 [32] 11.3 11.3 [48] 7.6 7.6 [56] 6.5 6.5 [32] 11.5 11.5 [66] 5.6 5.6

2.3 1.6 1.1 1.2 0.8 0.5 [32] 11.6 11.6 [42] 8.6 8.6 [54] 6.7 6.7 [39] 9.3 9.3 [60] 6.1 6.1

3 1.4 1 1.4 0.7 0.5 [31] 11.6 11.6 [42] 8.7 8.7 [53] 6.9 6.9 [47] 7.8 7.8 [72] 5.1 5.1

2.8 1.4 1 1.9 0.8 0.6 [28] 13.1 13.1 [37] 9.8 9.8 [54] 6.8 6.8 [16] 22.8 22.8 [36] 10.0 10

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.9 1.7 1.1 1.6 (562) .9 0.5 [28] 13.0 13 [42] 8.6 8.6 [58] 6.3 6.3 [22] 16.4 16.4 [51] 7.2 7.2

2.3 1.6 1.2 1 0.6 0.3 [28] 13.2 13.2 [46] 8.0 8 [59] 6.2 6.2 [68] 5.4 5.4 [109] 3.3 3.3

2.1 1.5 1.2 1.1 0.7 0.4 [26] 14.2 14.2 [35] 10.4 10.4 [44] 8.3 8.3 [36] 10.2 10.2 [57] 6.4 6.4

2.6 1.4 1.1 1.2 0.6 0.3 [24] 15.0 15 [40] 9.2 9.2 [58] 6.3 6.3 [45] 8.1 8.1 [77] 4.7 4.7

3.2 1.7 1.1 1.1 0.5 0.2 [10] 34.8 34.8 [17] 21.5 21.5 [27] 13.3 13.3 [34] 10.7 10.7 [58] 6.3 6.3

2.4 1.4 1.1 1.2 0.6 0.4 [28] 13.0 13 [34] 10.7 10.7 [43] 8.5 8.5 [30] 12.2 12.2 [45] 8.2 8.2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.3 1.4 1 1.4 0.7 0.5 [32] 11.2 11.2 [41] 9.0 9 [51] 7.1 7.1 [28] 13.1 13.1 [48] 7.6 7.6

2.3 1.4 1 1.2 0.8 0.5 [30] 12.0 12 [38] 9.7 9.7 [48] 7.6 7.6 [31] 11.7 11.7 [49] 7.4 7.4

2.4 1.8 1.3 1.6 1.1 0.7 [16] 23.4 23.4 [22] 16.3 16.3 [35] 10.3 10.3 [10] 37.1 37.1 [24] 15.3 15.3

2.5 1.6 1.2 1.5 1 0.6 [35] 10.5 10.5 [46] 7.9 7.9 [59] 6.2 6.2 [30] 12.3 12.3 [50] 7.3 7.3

2.5 1.6 1.1 1.3 0.8 0.5 [22] 17.0 17 [37] 9.8 9.8 [51] 7.2 7.2 [28] 12.9 12.9 [45] 8.1 8.1

2.4 1.5 1.1 1.3 0.9 0.6 [36] 10.2 10.2 [45] 8.1 8.1 [59] 6.2 6.2 [32] 11.6 11.6 [51] 7.2 7.2

2.1 1.3 1.1 1.1 0.7 0.4 [27] 13.7 13.7 [36] 10.2 10.2 [54] 6.7 6.7 [42] 8.6 8.6 [66] 5.5 5.5

2.8 1.8 1.1 1.5 0.8 0.5 [20] 18.4 18.4 [35] 10.3 10.3 [49] 7.5 7.5 [68] 5.4 5.4 [89] 4.1 4.1

3 1.8 1.2 1.7 1 0.6 [32] 11.3 11.3 [45] 8.2 8.2 [58] 6.3 6.3 [44] 8.2 8.2 [87] 4.2 4.2

2.7 1.6 1.1 1.4 0.8 0.5 [35] 10.3 10.3 [43] 8.5 8.5 [54] 6.8 6.8 [40] 9.2 9.2 [60] 6.0 6

2.4 1.5 1 1.3 0.8 0.5 [32] 11.3 11.3 [42] 8.7 8.7 [52] 7.1 7.1 [33] 10.9 10.9 [55] 6.6 6.6

2.5 1.4 1 1.6 0.9 0.5 [32] 11.3 11.3 [44] 8.4 8.4 [56] 6.5 6.5 [10] 36.5 36.5 [39] 9.4 9.4

3 1.6 1.2 1.4 0.8 0.5 [27] 13.4 13.4 [38] 9.5 9.5 [48] 7.7 7.7 [23] 15.8 15.8 [57] 6.4 6.4
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[65] 5.6 5.6 [20] 18.6 18.6 [33] 11.1 11.1 [43] 8.5 8.5 7 12.1 -76.9 9.4 (62) 3.6 3.6 1.4 3.8 (16) 3.1 3.1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[82] 4.5 4.5 [14] 26.4 26.4 [32] 11.3 11.3 [49] 7.5 7.5 5.8 11.2 38.3 7.4 (74) 3.0 3 1.3 5.3 (23) 2.6 2.6

[77] 4.8 4.8 [17] 21.3 21.3 [28] 12.9 12.9 [43] 8.4 8.4 7.4 16.6 -418.6 6 (100) 2.7 2.7 1.4 2.8 (35) 2.1 2.1

[27] 13.3 13.3 [11] 34.5 34.5 [19] 18.9 18.9 [29] 12.4 12.4 9.7 16 62.2 33.6 (38) 7.1 7.1 2.2 80.7 (11) 8.5 8.5

[73] 5.0 5 [19] 19.4 19.4 [33] 11.0 11 [55] 6.6 6.6 6.1 10.2 31.5 15.8 (104) 5.5 5.5 1.7 7.7 (31) 4.7 4.7

[68] 5.4 5.4 [17] 21.1 21.1 [30] 12.1 12.1 [47] 7.8 7.8 4.6 8 26.5 27.1 (117) 8.9 8.9 2.3 17.2 (38) 4.7 4.7

[73] 5.0 5 [20] 17.8 17.8 [33] 11.1 11.1 [46] 7.9 7.9 6.6 11.7 57 10.5 (197) 3.8 3.8 1.5 8.4 (57) 3.5 3.5

[123] 3.0 3 [27] 13.5 13.5 [42] 8.7 8.7 [76] 4.8 4.8 7.8 18.5 -62.1 3.8 (45) 1.5 1.5 0.9 8.6 (11) 2.9 2.9

[143] 2.5 2.5 [30] 12.1 12.1 [42] 8.7 8.7 [61] 5.9 5.9 4.6 8.5 16.2 18.1 (59) 2.8 2.8 1 5.9 (17) 2.4 2.4

[133] 2.7 2.7 [25] 14.9 14.9 [43] 8.4 8.4 [82] 4.5 4.5 3.7 6.3 29.9 21.2 (139) 5.5 5.5 1.5 12.4 (45) 3.9 3.9

[96] 3.8 3.8 [28] 13.1 13.1 [40] 9.0 9 [61] 6.0 6 5.9 12.2 -219.6 14.9 (51) 3.9 3.9 1 8.5 (13) 2.2 2.2

[98] 3.7 3.7 [23] 15.9 15.9 [39] 9.3 9.3 [62] 5.9 5.9 5.5 10.5 64.1 10 (194) 3.9 3.9 1.6 8.4 (68) 3.5 3.5

[72] 5.1 5.1 [22] 16.6 16.6 [33] 11.1 11.1 [55] 6.7 6.7 6.1 10.9 78.6 13.5 (102) 4.7 4.7 1.7 13.4 (34) 4.8 4.8

[110] 3.3 3.3 [21] 17.2 17.2 [35] 10.4 10.4 [48] 7.5 7.5 4.2 7.7 15.8 22.8 (100) 7.7 7.7 2.6 14.9 (22) 7.0 7

[89] 4.1 4.1 [21] 17.6 17.6 [33] 11.1 11.1 [49] 7.4 7.4 5.7 10.8 33.5 9 (81) 3.5 3.5 1 8.4 (34) 4.0 4

[98] 3.7 3.7 [20] 18.6 18.6 [29] 12.8 12.8 [44] 8.4 8.4 5.3 10.3 235.8 11.4 (38) 2.2 2.2 1.3 5.8 (13) 2.5 2.5

[53] 6.9 6.9 [14] 25.5 25.5 [31] 11.6 11.6 [43] 8.5 8.5 7.1 16.4 -339.8 13.4 (27) 4.0 4 2.4 8.1 (11) 4.4 4.4

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[83] 4.4 4.4 [16] 23.3 23.3 [29] 12.8 12.8 [46] 7.9 7.9 5.4 9.2 39.6 12.8 (513) 4.2 4.2 1.6 7.2 (144) 3.1 3.1

[172] 2.1 2.1 [22] 16.5 16.5 [37] 9.9 9.9 [54] 6.8 6.8 3.8 6.1 18.3 9.4 (83) 3.6 3.6 1.8 8.4 (31) 2.5 2.5

[77] 4.7 4.7 [11] 34.6 34.6 [22] 16.5 16.5 [38] 9.6 9.6 7 12.2 23.4 11.4 3.7 3.7 1.8 7.6 (12) 2.5 2.5

[113] 3.2 3.2 [16] 22.9 22.9 [31] 11.6 11.6 [43] 8.5 8.5 5.2 10.5 35 4.8 (50) 1.6 1.6 -0.9 1.9 (12) .9 0.9

[93] 3.9 3.9 [5] 72.1 72.1 [11] 33.0 33 [19] 19.0 19 5 9.5 66 2.9 (224) 1.0 1 -0.8 4 (61) 1.6 1.6

[68] 5.4 5.4 [20] 18.4 18.4 [30] 12.1 12.1 [47] 7.8 7.8 6.3 13.5 76.4 4.8 (59) 2.0 2 0.8 2.8 (19) 1.5 1.5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[76] 4.8 4.8 [23] 15.5 15.5 [36] 10.2 10.2 [55] 6.6 6.6 6.7 14.8 -291 7.3 (68) 2.8 2.8 0.8 5.3 (30) 2.7 2.7

[69] 5.3 5.3 [16] 22.7 22.7 [25] 14.4 14.4 [41] 9.0 9 6.9 13.7 NM 8.6 (96) 3.6 3.6 1.6 6 (27) 2.4 2.4

[47] 7.8 7.8 [14] 26.5 26.5 [25] 14.8 14.8 [38] 9.7 9.7 7.4 14.9 38.3 49.1 (38) 12.4 12.4 1.9 14.5 (11) 8.1 8.1

[89] 4.1 4.1 [22] 16.7 16.7 [33] 11.0 11 [51] 7.1 7.1 5.4 9.8 26.4 14.7 (81) 4.8 4.8 1.4 5.8 (30) 3.0 3

[66] 5.5 5.5 [16] 22.3 22.3 [31] 11.9 11.9 [47] 7.7 7.7 5.4 10.2 39.9 18.1 (117) 5.4 5.4 2.3 23.8 (37) 3.6 3.6

[70] 5.2 5.2 [23] 15.8 15.8 [37] 9.9 9.9 [51] 7.2 7.2 5.5 10.8 48.3 10.1 (199) 3.4 3.4 1.4 9 (57) 4.0 4

[103] 3.5 3.5 [20] 18.6 18.6 [42] 8.7 8.7 [67] 5.4 5.4 7 10.5 48.4 6.6 (38) 1.9 1.9 0.8 8.1 (10) 2.1 2.1

[142] 2.6 2.6 [23] 15.7 15.7 [40] 9.0 9 [57] 6.4 6.4 4.6 8.7 44.9 17.7 (57) 5.0 5 1.8 17.1 (17) 5.7 5.7

[124] 3.0 3 [23] 15.9 15.9 [38] 9.7 9.7 [62] 5.9 5.9 3.6 6.9 22.1 14.9 (135) 4.2 4.2 1.2 13.3 (46) 2.5 2.5

[89] 4.1 4.1 [26] 14.2 14.2 [40] 9.1 9.1 [65] 5.6 5.6 5 9.5 45 10.4 (38) 3.7 3.7 1.1

[101] 3.6 3.6 [21] 17.2 17.2 [37] 10.0 10 [56] 6.5 6.5 6.1 12.3 92.1 9.6 (179) 3.4 3.4 1.5 8.8 (65) 3.1 3.1

[72] 5.1 5.1 [19] 18.7 18.7 [31] 11.8 11.8 [46] 7.9 7.9 5.8 13.4 246.9 18.5 (101) 4.5 4.5 1.4 7.9 (24) 1.9 1.9

[92] 4.0 4 [15] 24.2 24.2 [28] 13.1 13.1 [41] 8.8 8.8 5.1 9.6 32.2 13.7 (116) 5.0 5 2 12.4 (32) 4.7 4.7
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

1.7 0.4 1 2.5 0.8 1.6 4.5 47.5 (62) 24.2 24.2 5.3

0 0 0 0 0 0 0 0 0 0 0

1.5 0.4 0.8 3.5 0.7 1.6 10.4 45.1 (69) 15.6 15.6 5.4

0.8 0.4 0.9 3.3 0.7 1.9 5.5 33.4 (91) 16.4 16.4 6

1.1 0.4 0.9 2.3 0.7 1.6 3.4 71.2 (38) 40.7 40.7 14.1

2.2 0.4 1 3.3 0.8 1.9 6.5 55.3 (92) 24.2 24.2 10.3

1.9 0.4 0.9 1.7 0.5 1.5 3.7 63.7 (107) 36.0 36 17.3

1.9 0.5 1.1 3.5 0.9 2.3 8.2 48.6 (187) 25.7 25.7 11.7

1 0.6 1 5.8 1.3 3.7 22.4 36.4 (39) 7.7 7.7 0.9

1.4 0.3 0.7 1.5 0.7 1.6 6.5 57.2 (58) 25.2 25.2 0.3

1.7 0.3 0.7 2.9 0.5 1.5 12.8 53.8 (117) 24.7 24.7 8.7

0.4 0.2 0.7 2.9 0.8 1.6 13.2 50 (45) 30.1 30.1 7.4

1.1 0.2 0.7 3.2 0.9 2 10.1 54.4 (182) 26.9 26.9 6.4

1.5 0.3 0.7 3.5 0.9 2 8 59.4 (98) 29.9 29.9 13.2

2.4 0.2 0.5 1.1 0.7 1.6 3.9 58.6 (109) 33.4 33.4 14.5

1.7 0.3 0.6 2 0.9 2 5.9 50.3 (75) 22.8 22.8 7.2

1.6 0.3 1 1.6 1 1.9 3.9 28.8 (38) 14.5 14.5 6.3

1.4 0.3 0.9 2.8 0.7 3.2 7.3 57.1 (29) 38.0 38 20.9

0 0 0 0 0 0 0 0 0 0 0

1.5 0.3 0.7 2.3 0.7 1.8 6 49 (492) 24.7 24.7 8.2

1.3 0.3 0.8 2.1 1.1 2.1 5.4 65.9 (78) 24.7 24.7 7.7

1.6 0.5 1.1 1.8 0.9 1.6 3.6 29.1 18.7 18.7 8.2

-10.6 0.2 0.5 1.5 0.7 2.1 6.5 25.4 (42) 6.4 6.4 -2.3

0.6 0.5 1 2 0.6 1.5 3.3 14.5 (219) 1.3 1.3 -14.5

0.4 0.8 1.2 3.6 1.4 2.8 4.4 32.8 (54) 13.0 13 -0.2

0 0 0 0 0 0 0 0 0 0 0

0.9 0.4 0.9 30.8 0.9 2.3 81.7 30.5 (59) 15.4 15.4 4.4

1.2 0.6 0.9 2.9 0.7 1.6 5.3 49.1 (92) 20.1 20.1 9.5

2 0.2 0.6 1.1 0.6 1 2.1 64.4 (42) 27.2 27.2 10.5

1.4 0.4 0.9 3 0.7 1.6 7 62.5 (82) 26.7 26.7 10.7

1.6 0.5 1.1 2 0.6 1.1 2.8 44.4 (106) 27.6 27.6 14

1.4 0.3 0.8 2.3 0.9 2 6.7 44.6 (182) 23.7 23.7 7.3

1.2 0.6 1.1 3.7 1.2 4.1 15.8 52.1 (36) 20.6 20.6 4.5

2.1 0.4 0.8 2.2 0.8 1.8 12.1 68 (53) 26.2 26.2 15

1 0.3 0.7 2.4 0.6 1.5 5.2 59.4 (131) 17.0 17 1.8

0.2 0.5 2 0.6 2 7.7 45.8 (35) 16.6 16.6 4.6

1.7 0.2 0.8 2.5 1 2.2 12.3 58.8 (171) 29.0 29 9.5

1.2 0.3 0.8 2.6 1 2.2 6.5 58.8 (96) 26.4 26.4 7

1.5 0.2 0.5 1.5 0.6 1.6 4.2 59.2 (113) 28.3 28.3 11.8
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

16.9 7.1 1.7 15.8 6.8 2.8 2.9 2.2 1.4 1.1 (61) 2.3 2.3 4.2

0 0 0 0 0 0 0 0 0 0 0 0 0

15.4 5.5 1.4 17.8 8.8 4.8 3.1 2.3 1.6 1.3 (75) 2.1 2.1 3.3

12 5.3 1.4 15.1 9.4 4.2 3.3 2.2 1.6 1.3 (102) 2.1 2.1 3.6

24.8 14 2.8 47.3 18.6 3.4 5.4 4 1.6 0.5 (40) .8 0.8 3.2

19.3 9.5 1.8 16.8 5.7 2.9 2.8 1.9 1.3 1.2 (87) 2.8 2.8 4.7

31.7 12.9 4.8 16.9 6.5 2.4 2.4 1.6 1.2 1.1 (106) 2.3 2.3 4.1

16.1 8.5 2.1 16.2 7.6 4 2.9 2.1 1.6 1 (193) 2.1 2.1 3.7

8.4 2.5 -0.2 25.9 9.9 3.2 3.4 1.9 1.4 0.7 (43) 1.7 1.7 3.3

19.2 7.7 0.1 21.6 12.3 3.6 2.7 2 1.1 1.2 (58) 2.0 2 3.5

17.3 7.8 1.3 19.7 7 3.6 2.2 1.5 0.9 1 (132) 2.3 2.3 4.4

18.6 9 0.4 27.1 11.8 6.2 3.1 2.4 1.7 0.9 (46) 1.6 1.6 2.5

15.6 7 1.8 38.7 11.4 5.4 3.1 2.1 1.4 0.8 (176) 1.6 1.6 3.3

21.8 9.8 2.6 24.9 12 5.7 3.1 2.5 1.8 0.9 (97) 1.6 1.6 2.3

22.3 12.4 4.4 42.7 15.3 6.6 3 2.3 1.7 0.5 (104) 1.2 1.2 2.4

14.1 8.3 0.9 24.1 12.4 5.6 2.9 2.3 1.8 0.9 (85) 1.6 1.6 2.9

14.1 3.3 1.1 20.1 8.5 4.5 2.9 2.2 1.6 1 (38) 1.7 1.7 4

19.8 9.6 5.5 29.3 15.4 8.8 4.3 3 1.8 0.7 (26) 1.0 1 2.2

0 0 0 0 0 0 0 0 0 0 0 0 0

18.9 8.5 2 21.9 9.2 5.1 3.1 2.2 1.6 1 (479) 2.2 2.2 4

17.4 7.1 2.9 18.2 8.8 3.9 2.5 1.7 1.3 1.8 (76) 2.9 2.9 4

12.3 6.3 2.5 11.5 6.8 3 2.9 1.8 1.5 1 (41) 2.2 2.2 3.3

9.3 2 -4.7 52.3 16.2 7.8 3.1 2.3 1.7 0.4 (43) 1.0 1 2.1

5.9 0.1 -5.2 8.2 4.6 2.5 2.5 1.6 1.1 1.7 (218) 3.7 3.7 5.9

10 4.5 -0.9 12.8 7.6 3.3 3.3 2.2 1.4 1.3 (53) 2.1 2.1 3.6

0 0 0 0 0 0 0 0 0 0 0 0 0

11.8 5.3 0 18.6 10.5 5.3 3.2 2.5 1.7 1.1 (71) 1.8 1.8 3.3

16 6.6 2.7 13.2 7 3.7 3 2.1 1.6 1.2 (92) 2.4 2.4 3.4

30.4 14.4 3.3 40 20.9 7.3 4.8 3.7 2 0.5 (40) .8 0.8 1.7

19 10.4 2 19.2 5.2 3.7 2.7 1.7 1.4 1.2 (77) 2.4 2.4 4.6

19.5 10.6 3.7 11.7 4.4 2.1 2.1 1.5 1 1.2 (110) 2.8 2.8 4.4

15.4 6.2 1.3 15.9 7.1 4.2 2.8 2.2 1.5 1.1 (183) 2.2 2.2 3.7

11.5 2.9 -0.6 23.2 12.3 6 3.1 2.2 1.7 0.6 (37) 1.7 1.7 3

20.5 8.5 3.6 21.2 9.1 3.7 2.7 1.9 1.3 1 (55) 2.0 2 3.2

20.7 7.7 -0.4 26.7 9.2 3.5 2.6 1.7 1.1 1 (131) 2.2 2.2 4.3

19 5.4 0.6 53.7 14.6 5.2 3.3 2.2 1.6 0.8 (36) 1.3 1.3 2

16.8 7.2 1.8 43.6 12.7 5.9 3.3 2.3 1.7 0.6 (178) 1.6 1.6 3

22.2 10.1 2.1 23.3 11.5 4.3 2.9 2.3 1.6 0.7 (98) 1.4 1.4 2.7

21.5 10.5 2.5 34.8 15.1 7.4 3.4 2.4 1.8 0.5 (120) 1.1 1.1 2.3
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

1.3 (15) 1.9 1.9 3.8 4387691M $4,387,691 2491360M $2,491,360 2.10 2.01 $42,501,737 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0

1.8 (23) 2.6 2.6 5.3 3517265M $3,517,265 1954458M $1,954,458 2.35 2.04 $11,300,603 0 0 0

0.9 (26) 1.5 1.5 4.2 4500073M $4,500,073 2207989M $2,207,989 2.03 2.10 $4,271,782 0 0 0

9398206M $9,398,206 2098657M $2,098,657 3.26 2.43 $194,761,863 0 0 0

1.5 (19) 2.7 2.7 6.5 6652495M $6,652,495 4542220M $4,542,220 2.44 2.30 $14,757,054 0 0 0

1.8 (25) 2.8 2.8 4.5 6914720M $6,914,720 5062886M $5,062,886 5.03 2.69 $48,232,289 0 0 0

1.3 (65) 3.5 3.5 5.9 10495362M $10,495,362 5145470M $5,145,470 2.86 2.03 $47,891,204 0 0 0

3.4 (11) 5.3 5.3 10.2 1507598M $1,507,598 531778M $531,778 -1.23 1.31 $3,175,532 1 0 0

2.3 (15) 3.4 3.4 5.1 3075447M $3,075,447 1687579M $1,687,579 0.13 1.29 $11,585,499 0 0 0

2.3 (31) 4.0 4 7.3 7545077M $7,545,077 6625316M $6,625,316 1.58 2.01 $113,991,849 0 0 0

3.1 (17) 4.2 4.2 6.5 1513028M $1,513,028 755644M $755,644 0.54 1.30 $17,327,898 0 0 0

2 (55) 3.4 3.4 6.4 9519079M $9,519,079 5509255M $5,509,255 2.31 2.07 $13,014,617 0 0 0

1.2 (33) 2.9 2.9 5.9 6130458M $6,130,458 3160940M $3,160,940 3.32 2.15 $47,170,847 0 0 0

1.1 (37) 2.4 2.4 5.7 6782453M $6,782,453 3221173M $3,221,173 4.73 3.04 $6,608,720 0 0 0

0.9 (21) 2.1 2.1 5 5019590M $5,019,590 2330996M $2,330,996 1.29 1.29 $4,681,495 0 0 0

2.4 (10) 4.3 4.3 5.9 2257938M $2,257,938 1158928M $1,158,928 1.41 1.78 $3,834,831 0 0 0

2537308M $2,537,308 807271M $807,271 6.64 2.78 $3,814,425 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0

2.2 (240) 4.0 4 6.9 15580360M $15,580,360 7417099M $7,417,099 2.57 2.20 $12,684,814 0 0 0

1.7 (23) 5.0 5 7.1 2928496M $2,928,496 1922681M $1,922,681 3.44 2.48 $24,246,374 0 0 0

5007981M $5,007,981 2784036M $2,784,036 3.21 2.53 $6,905,731 0 0 0

1.3 (21) 2.8 2.8 7.6 2069198M $2,069,198 1002626M $1,002,626 NA -1.40 $6,777,905 1 1 1

1.3 (67) 2.3 2.3 4.1 9010451M $9,010,451 6407328M $6,407,328 -72.80 -2.91 $21,339,251 1 0 1

1.5 (13) 2.5 2.5 4.4 4586589M $4,586,589 2588737M $2,588,737 -1.74 1.38 $42,501,737 1 0 0

0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0

1.8 (23) 4.2 4.2 7.3 2461810M $2,461,810 1403135M $1,403,135 0.00 1.13 $11,300,603 0 0 0

1.2 (22) 1.7 1.7 4.2 4915119M $4,915,119 2567214M $2,567,214 3.69 2.34 $4,271,782 0 0 0

9702187M $9,702,187 2355480M $2,355,480 3.92 2.17 $194,761,863 0 0 0

1.8 (22) 3.3 3.3 6.4 4773369M $4,773,369 3290871M $3,290,871 2.37 1.77 $14,757,054 0 0 0

1.5 (22) 2.8 2.8 5.6 8975523M $8,975,523 7164486M $7,164,486 4.45 2.98 $48,232,289 0 0 0

1.4 (50) 4.1 4.1 8.5 11212450M $11,212,450 6311043M $6,311,043 1.68 1.98 $47,891,204 0 0 0

3.4 (12) 4.6 4.6 6.6 2075756M $2,075,756 833880M $833,880 -1.39 1.11 $3,175,532 1 0 0

1.3 (17) 4.0 4 7.6 4156857M $4,156,857 2284541M $2,284,541 4.44 2.26 $11,585,499 0 0 0

1.6 (40) 4.0 4 9.6 8356015M $8,356,015 5951400M $5,951,400 -0.46 1.56 $113,991,849 1 0 0

2.7 (13) 5.0 5 6 1441986M $1,441,986 906557M $906,557 0.86 1.39 $17,327,898 0 0 0

1.6 (53) 3.3 3.3 6.3 9621034M $9,621,034 4880927M $4,880,927 2.59 1.91 $13,014,617 0 0 0

1.2 (28) 4.1 4.1 6.3 6552594M $6,552,594 3141943M $3,141,943 2.49 1.71 $47,170,847 0 0 0

1.4 (47) 2.3 2.3 5.7 7484970M $7,484,970 3537587M $3,537,587 2.89 2.33 $6,608,720 0 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 2.10 2.01 89,055,965 85,324,242 42,501,737 42,501,737 0.40 16,803,012 0.61 25,821,810 42,501,737 42,501,737 2.10

1

0 2.35 2.04 26,607,783 23,028,796 11,300,603 11,300,603 0.95 10,786,939 0.74 8,338,012 11,300,603 11,300,603 2.35

0 2.03 2.10 8,661,406 8,970,742 4,271,782 4,271,782 0.63 2,680,911 0.70 2,990,247 4,271,782 4,271,782 2.03

0 3.26 2.43 634,865,536 472,422,365 194,761,863 194,761,863 0.46 89,532,319 0.23 43,946,267 194,761,863 194,761,863 3.26

0 2.44 2.30 36,017,217 33,867,439 14,757,054 14,757,054 0.64 9,454,519 0.60 8,780,447 14,757,054 14,757,054 2.44

0 5.03 2.69 242,367,252 129,975,221 48,232,289 48,232,289 0.23 10,852,265 0.39 19,040,956 48,232,289 48,232,289 5.03

0 2.86 2.03 137,142,993 96,979,688 47,891,204 47,891,204 0.76 36,571,465 0.53 25,142,882 47,891,204 47,891,204 2.86

0 -0.20 1.31 -635,106 4,171,104 3,175,532 3,175,532 0.41 1,313,125 3,175,532 3,175,532 0.03

0 0.13 1.29 1,480,369 14,943,615 11,585,499 11,585,499 0.03 321,819 0.29 3,358,116 11,585,499 11,585,499 0.13

0 1.58 2.01 179,944,276 228,821,873 113,991,849 113,991,849 0.28 31,754,872 0.51 57,834,100 113,991,849 113,991,849 1.58

0 0.54 1.30 9,357,065 22,462,090 17,327,898 17,327,898 0.14 2,425,906 0.30 5,134,192 17,327,898 17,327,898 0.54

0 2.31 2.07 30,119,542 26,993,280 13,014,617 13,014,617 0.51 6,693,232 0.47 6,169,893 13,014,617 13,014,617 2.31

0 3.32 2.15 156,567,067 101,574,557 47,170,847 47,170,847 0.72 33,922,864 0.45 21,384,117 47,170,847 47,170,847 3.32

0 4.73 3.04 31,281,275 20,086,786 6,608,720 6,608,720 0.33 2,202,907 0.44 2,904,114 6,608,720 6,608,720 4.73

0 1.29 1.29 6,049,932 6,019,065 4,681,495 4,681,495 0.39 1,836,587 0.29 1,337,570 4,681,495 4,681,495 1.29

0 1.41 1.78 5,390,068 6,827,666 3,834,831 3,834,831 0.31 1,171,754 0.48 1,842,386 3,834,831 3,834,831 1.41

0 6.64 2.78 25,333,540 10,585,029 3,814,425 3,814,425 1.14 4,354,202 0.38 1,430,409 3,814,425 3,814,425 6.64

1

0 2.57 2.20 32,539,305 27,863,591 12,684,814 12,684,814 0.57 7,169,677 0.60 7,567,889 12,684,814 12,684,814 2.57

0 3.44 2.48 83,295,620 60,080,625 24,246,374 24,246,374 0.54 12,981,136 0.68 16,437,152 24,246,374 24,246,374 3.44

0 3.21 2.53 22,196,993 17,494,519 6,905,731 6,905,731 0.71 4,932,665 0.73 5,064,203 6,905,731 6,905,731 3.21

0 -0.90 -6,100,115 6,777,905 6,777,905

0 -5.20 -0.80 -110,964,105 -17,071,401 21,339,251 21,339,251 21,339,251 21,339,251 -4.97

0 -0.90 1.38 -38,251,563 58,623,086 42,501,737 42,501,737 0.58 24,621,696 42,501,737 42,501,737 -0.58

1

0 0.00 1.13 0 12,738,862 11,300,603 11,300,603 0.00 0 0.33 3,698,379 11,300,603 11,300,603 0.00

0 3.69 2.34 15,783,110 9,989,398 4,271,782 4,271,782 0.99 4,249,299 0.74 3,154,547 4,271,782 4,271,782 3.69

0 3.92 2.17 763,223,051 421,984,037 194,761,863 194,761,863 0.62 120,508,903 0.27 51,936,497 194,761,863 194,761,863 3.92

0 2.37 1.77 34,950,917 26,169,176 14,757,054 14,757,054 0.37 5,436,809 0.37 5,509,300 14,757,054 14,757,054 2.37

0 4.45 2.98 214,603,159 143,630,680 48,232,289 48,232,289 0.75 36,143,690 0.68 32,696,415 48,232,289 48,232,289 4.45

0 1.68 1.98 80,480,584 94,878,800 47,891,204 47,891,204 0.38 18,222,019 0.58 27,831,115 47,891,204 47,891,204 1.68

0 -0.60 1.11 -1,905,319 3,521,954 3,175,532 3,175,532 0.31 981,528 3,175,532 3,175,532 -0.37

0 4.44 2.26 51,483,061 26,133,366 11,585,499 11,585,499 0.84 9,775,265 0.46 5,279,468 11,585,499 11,585,499 4.44

0 -0.40 1.56 -45,596,740 177,457,581 113,991,849 113,991,849 0.36 40,667,362 113,991,849 113,991,849 -0.17

0 0.86 1.39 14,852,484 24,016,467 17,327,898 17,327,898 0.26 4,455,745 0.29 4,955,779 17,327,898 17,327,898 0.86

0 2.59 1.91 33,711,032 24,816,007 13,014,617 13,014,617 0.79 10,284,722 0.41 5,294,081 13,014,617 13,014,617 2.59

0 2.49 1.71 117,402,997 80,485,258 47,170,847 47,170,847 0.39 18,344,218 0.31 14,446,072 47,170,847 47,170,847 2.49

0 2.89 2.33 19,085,528 15,387,467 6,608,720 6,608,720 0.39 2,563,728 0.33 2,170,027 6,608,720 6,608,720 2.89
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.01 89,055,965 85,324,242 2.10 2.01 89,055,965 85,324,242 42,501,737 42,501,737

2.04 26,607,783 23,028,796 2.35 2.04 26,607,783 23,028,796 11,300,603 11,300,603

2.10 8,661,406 8,970,742 2.03 2.10 8,661,406 8,970,742 4,271,782 4,271,782

2.43 634,865,536 472,422,365 3.26 2.43 634,865,536 472,422,365 194,761,863 194,761,863

2.30 36,017,217 33,867,439 2.44 2.30 36,017,217 33,867,439 14,757,054 14,757,054

2.69 242,367,252 129,975,221 5.03 2.69 242,367,252 129,975,221 48,232,289 48,232,289

2.03 137,142,993 96,979,688 2.86 2.03 137,142,993 96,979,688 47,891,204 47,891,204

1.31 85,322 4,171,104 1.31 4,171,104 3,175,532

1.29 1,480,369 14,943,615 0.13 1.29 1,480,369 14,943,615 11,585,499 11,585,499

2.01 179,944,276 228,821,873 1.58 2.01 179,944,276 228,821,873 113,991,849 113,991,849

1.30 9,357,065 22,462,090 0.54 1.30 9,357,065 22,462,090 17,327,898 17,327,898

2.07 30,119,542 26,993,280 2.31 2.07 30,119,542 26,993,280 13,014,617 13,014,617

2.15 156,567,067 101,574,557 3.32 2.15 156,567,067 101,574,557 47,170,847 47,170,847

3.04 31,281,275 20,086,786 4.73 3.04 31,281,275 20,086,786 6,608,720 6,608,720

1.29 6,049,932 6,019,065 1.29 1.29 6,049,932 6,019,065 4,681,495 4,681,495

1.78 5,390,068 6,827,666 1.41 1.78 5,390,068 6,827,666 3,834,831 3,834,831

2.78 25,333,540 10,585,029 6.64 2.78 25,333,540 10,585,029 3,814,425 3,814,425

2.20 32,539,305 27,863,591 2.57 2.20 32,539,305 27,863,591 12,684,814 12,684,814

2.48 83,295,620 60,080,625 3.44 2.48 83,295,620 60,080,625 24,246,374 24,246,374

2.53 22,196,993 17,494,519 3.21 2.53 22,196,993 17,494,519 6,905,731 6,905,731

-0.37 -2,515,382

-0.27 -106,146,231 -5,785,391

1.38 -24,704,231 58,623,086 1.38 58,623,086 42,501,737

1.13 0 12,738,862 0.00 1.13 0 12,738,862 11,300,603 11,300,603

2.34 15,783,110 9,989,398 3.69 2.34 15,783,110 9,989,398 4,271,782 4,271,782

2.17 763,223,051 421,984,037 3.92 2.17 763,223,051 421,984,037 194,761,863 194,761,863

1.77 34,950,917 26,169,176 2.37 1.77 34,950,917 26,169,176 14,757,054 14,757,054

2.98 214,603,159 143,630,680 4.45 2.98 214,603,159 143,630,680 48,232,289 48,232,289

1.98 80,480,584 94,878,800 1.68 1.98 80,480,584 94,878,800 47,891,204 47,891,204

1.11 -1,184,891 3,521,954 1.11 3,521,954 3,175,532

2.26 51,483,061 26,133,366 4.44 2.26 51,483,061 26,133,366 11,585,499 11,585,499

1.56 -19,735,589 177,457,581 1.56 177,457,581 113,991,849

1.39 14,852,484 24,016,467 0.86 1.39 14,852,484 24,016,467 17,327,898 17,327,898

1.91 33,711,032 24,816,007 2.59 1.91 33,711,032 24,816,007 13,014,617 13,014,617

1.71 117,402,997 80,485,258 2.49 1.71 117,402,997 80,485,258 47,170,847 47,170,847

2.33 19,085,528 15,387,467 2.89 2.33 19,085,528 15,387,467 6,608,720 6,608,720
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector

Sector 

Name Year Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other 

Current 

Assets

Total Current 

Assets

Type of Statement ASSETS 

331221 2 Steel 2007 18 11 10 2 34 75 5.3 25.6 29.5 2 62.3

331222 2 Steel 2007 14 8 8 1 17 48 8 26.5 31.7 2.3 68.4

331314 3 Aluminum 2007 5 4 2 1 10 22 8 39.6 23.9 1.4 72.9

332211 7 Other 2007 0 0 0 0 0 0 0 0 0 0 0

332999 7 Other 2007 66 114 92 84 186 542 9 26.6 24.5 2.5 62.6

336412 7 Other 2007 23 21 7 7 48 106 6.6 20.8 38.5 4.2 70.1

311211 6 Food 2008 22 6 5 4 20 57 4.9 20.7 29.9 3.3 58.8

313311 7 Other 2008 8 10 7 4 15 44 7.2 24.6 33.2 2.2 67.2

321113 7 Other 2008 33 39 27 25 77 201 5.5 9.2 25.9 2.5 43.1

322121 4 Paper 2008 22 10 6 6 29 73 5 23.4 24.4 2.3 55

322130 4 Paper 2008 0 0 0 0 0 0 0 0 0 0 0

322222 4 Paper 2008 16 15 8 3 28 70 4.7 26.2 26 2 58.9

322299 4 Paper 2008 31 17 11 6 52 117 4.4 23.7 28.4 2.1 58.6

324110 5 Petroleum 2008 15 8 5 3 15 46 13.2 24.5 17.4 6 61

325188 1 Chemicals 2008 21 26 8 2 55 112 6.4 24.3 24.4 1.7 56.8

325199 1 Chemicals 2008 64 18 8 2 47 139 6.7 18.8 17.4 2.6 45.5

325211 1 Chemicals 2008 50 45 18 12 104 229 7 26 23.7 2.8 59.4

325311 1 Chemicals 2008 15 8 3 6 19 51 6.7 23.4 32.9 2.8 65.8

325411 1 Chemicals 2008 26 11 4 3 35 79 10.8 18.4 27.7 4.3 61.3

325412 1 Chemicals 2008 49 27 11 18 78 183 13.2 21.6 19.8 3.2 57.8

325611 1 Chemicals 2008 10 7 5 10 22 54 5.6 24.5 29.6 3 62.7

325998 1 Chemicals 2008 41 43 18 23 94 219 7.6 25.9 26.1 2.7 62.2

331111 2 Steel 2008 29 27 12 15 60 143 7.1 27.4 25.4 2.9 62.8

331210 2 Steel 2008 37 26 23 15 70 171 8.2 26.1 27.9 4.9 67.1

331221 2 Steel 2008 17 19 10 8 36 90 7.3 25 27.8 2.1 62.2

331222 2 Steel 2008 17 10 1 4 8 40 7.8 24 35.1 3.9 70.8

331314 3 Aluminum 2008 7 2 1 10 20 6.8 37.2 17.5 2.6 64.1

332211 7 Other 2008 0 0 0 0 0 0 0 0 0 0 0

332999 7 Other 2008 55 121 79 83 199 537 9.1 25.5 25.6 2.9 63.1

336412 7 Other 2008 30 21 5 9 52 117 7 21.2 38.7 2.2 69.1
16 17 18 19 20 21 22 23 24 25

14 15 16 17 18 19 20 21 22 23

Fixed Assets (net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

ASSETS (Median) LIABILITIES (Median)

29.4 2.7 5.7 100 13 3.3 18.8 0.4 5.8 41.3

22.8 1.4 7.4 100 12.3 2.5 16.1 0.3 5.2 36.3

21.5 1.9 3.7 100 16.7 1.9 20.6 0.1 7.1 46.4

0 0 0 0 0 0 0 0 0 0

27.6 3.9 5.9 100 11.4 3.7 13.6 0.3 10 39.1

21.2 4.3 4.4 100 12.1 3.9 13.9 0.6 12.7 43.2

32.2 3.2 5.9 100 15.6 3.5 14.1 0.3 7.4 40.8

22.3 4 6.6 100 20 5.9 16.6 0.4 7.5 50.4

45.4 1.3 10.2 100 13.5 6.1 5.7 0.1 7.9 33.2

36.3 3 5.6 100 11.3 4.3 17.4 0.2 5.1 38.2

0 0 0 0 0 0 0 0 0 0

29.7 4.8 6.5 100 12.5 3 15.1 0.2 7.1 37.8

30.9 5.1 5.4 100 14.5 4.6 15.6 0 8.8 43.5

30.3 2.8 5.9 100 5.7 2.5 19.3 0.8 14.2 42.5

31.2 6.1 5.9 100 9.2 4.2 15 0.3 7.5 36.2

41.4 7.6 5.5 100 7.6 3.8 12 0.2 7.9 31.5

29.8 5.7 5.1 100 11.3 4.2 16.8 0.6 8.5 41.3

26.6 3 4.5 100 20.2 5.1 20.7 0.6 6.2 52.7

23.4 9.8 5.6 100 8.6 5 13.6 0.4 11.9 39.4

23.6 11.4 7.2 100 6.4 3.3 12.9 0.3 12.3 35.2

21.4 11.9 4 100 14.3 3.8 17.4 0.2 8.2 43.9

23.1 7.5 7.2 100 10.7 3.8 16.2 0.2 10.3 41.3

27.7 2.7 6.8 100 12.9 3.6 15.5 0.5 9 41.5

23.9 3.9 5.2 100 12.3 2.7 15.9 0.5 10.3 41.6

29.4 2.4 6 100 13.5 2.7 18.5 0.2 6.7 41.7

21.6 2.2 5.4 100 16.7 4.1 14 0.2 5.5 40.5

30.1 2.2 3.6 100 18.8 7.4 17.1 0 12.6 55.9

0 0 0 0 0 0 0 0 0 0

27.3 3.9 5.8 100 12.3 4 13.3 0.2 10 39.9

22.3 4.9 3.7 100 11.6 4.7 12.3 0.6 10.2 39.3
26 27 28 29 30 31 32 33 34 35 36

24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent Liabilities Net WorthTotal Liabilities & 

Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

INCOME DATA (Median)

14 0.8 7.5 36.4 100 100 20.3 13.1 7.2 1.4 5.8

9.7 0.5 3.2 50.3 100 100 20 14.5 5.5 0.4 5.1

14.3 0.2 3.8 35.3 100 100 21.6 14.8 6.8 1.7 5.2

0 0 0 0 0 0 0 0 0 0 0

17.8 0.4 6.2 36.5 100 100 32 25.3 6.7 1.2 5.4

15.4 0.3 6.9 34.2 100 100 31.6 22.4 9.3 2.2 7.1

19.1 1.3 4.4 34.4 100 100 20 15.6 4.5 1 3.4

9.6 0.1 3.5 36.5 100 100 24.6 22.5 2.2 1.3 0.9

26.1 0.6 4.8 35.4 100 100 19.7 19.2 0.5 1.4 -0.9

26 0.9 7.1 27.6 100 100 20.5 16.7 3.8 1.6 2.2

0 0 0 0 0 0 0 0 0 0 0

16.4 0.4 5.3 40 100 100 25 21.5 3.5 1.2 2.3

17.2 0.5 5 33.7 100 100 23.3 20.4 2.9 1 1.9

14.5 1.4 6 35.7 100 100 14.8 10.1 4.7 -0.1 4.8

19.7 1.4 3.1 39.5 100 100 28.5 22.5 6.1 1.1 4.9

18.1 0.5 5.3 44.6 100 100 19.9 16.1 3.9 1.5 2.4

16.5 0.7 8.8 32.8 100 100 21.8 18.3 3.5 1.8 1.7

18.6 0.4 5.8 22.5 100 100 29.2 23.2 6 1.9 4.1

11.4 0.7 4 44.5 100 100 49 43.6 5.4 1.5 3.9

16.4 0.9 6.6 40.9 100 100 45.6 38.2 7.4 1.4 6

17 0.2 3.2 35.6 100 100 35.7 31.1 4.7 2 2.7

14.6 0.5 5.4 38.1 100 100 32.7 26.2 6.4 1.1 5.3

14.6 0.6 6.4 36.9 100 100 22.5 16.7 5.8 1 4.8

11.6 0.4 4.6 41.8 100 100 24.4 17.5 6.9 1.2 5.7

17.6 0.4 6.2 34.1 100 100 21.2 15.9 5.4 1.3 4

10.7 0.4 6.7 41.7 100 100 19.2 15.7 3.5 0.6 2.9

17.5 0.1 5.5 20.9 100 100 14.6 12.9 1.7 1.4 0.2

0 0 0 0 0 0 0 0 0 0 0

16.5 0.5 5.4 37.7 100 100 29.2 23.7 5.5 1 4.5

18.2 0.6 7.2 34.7 100 100 30.2 22 8.2 1.4 6.8
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower

 Cost of Sales / Inventory

Upper Median Lower Upper Median

Current Ratio Quick Ratio Sales / Receivables Ratio

2.4 1.6 1.1 1.3 0.7 0.5 [33] 11.1 11.1 [39] 9.3 9.3 [48] 7.6 7.6 [35] 10.4 10.4 [59] 6.2 6.2

4.3 2 1.3 1.8 1 0.5 [37] 10.0 10 [44] 8.3 8.3 [53] 6.9 6.9 [43] 8.5 8.5 [69] 5.3 5.3

2.3 1.5 1.2 1.7 1.2 0.6 [31] 11.7 11.7 [45] 8.1 8.1 [55] 6.6 6.6 [10] 36.1 36.1 [35] 10.5 10.5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.9 1.7 1.2 1.7 0.9 0.6 [29] 12.6 12.6 [42] 8.8 8.8 [56] 6.5 6.5 [23] 15.7 15.7 [53] 6.9 6.9

2.6 1.6 1.3 1.1 0.6 0.4 [25] 14.5 14.5 [42] 8.7 8.7 [55] 6.6 6.6 [70] 5.2 5.2 [109] 3.4 3.4

1.8 1.4 1.2 0.9 0.6 0.4 [25] 14.9 14.9 [31] 11.7 11.7 [38] 9.7 9.7 [34] 10.8 10.8 [52] 7.0 7

2.4 1.5 1.1 1.2 0.7 0.3 [25] 14.6 14.6 [36] 10.1 10.1 [56] 6.5 6.5 [27] 13.5 13.5 [63] 5.8 5.8

3.3 1.4 0.8 1.1 0.4 0.2 [10] 35.5 35.5 [16] 23.3 23.3 [25] 14.7 14.7 [31] 11.7 11.7 [60] 6.1 6.1

2.3 1.4 1 1.2 0.7 0.4 [23] 16.0 16 [30] 12.3 12.3 [39] 9.4 9.4 [26] 14.3 14.3 [39] 9.3 9.3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2.5 1.7 1 1.5 0.8 0.5 [30] 12.0 12 [38] 9.7 9.7 [44] 8.3 8.3 [32] 11.3 11.3 [44] 8.3 8.3

2.2 1.4 1.1 1 0.7 0.4 [30] 12.3 12.3 [37] 9.8 9.8 [51] 7.1 7.1 [33] 11.0 11 [55] 6.7 6.7

2.7 1.6 1.1 2.1 0.9 0.5 [9] 40.7 40.7 [17] 21.1 21.1 [31] 11.7 11.7 [3] 126.2 126.2 [10] 36.5 36.5

2.3 1.7 1.1 1.4 0.9 0.6 [30] 12.2 12.2 [40] 9.0 9 [49] 7.4 7.4 [28] 12.8 12.8 [59] 6.2 6.2

2.3 1.7 1.1 1.4 0.9 0.5 [18] 20.7 20.7 [34] 10.6 10.6 [51] 7.1 7.1 [19] 19.2 19.2 [38] 9.6 9.6

2.6 1.4 1 1.4 0.8 0.5 [30] 12.1 12.1 [38] 9.7 9.7 [51] 7.2 7.2 [29] 12.4 12.4 [52] 7.1 7.1

2.2 1.3 1.1 0.9 0.7 0.3 [26] 14.0 14 [38] 9.5 9.5 [48] 7.6 7.6 [44] 8.4 8.4 [77] 4.8 4.8

3.2 1.7 1.2 1.4 0.8 0.5 [23] 15.7 15.7 [37] 9.8 9.8 [48] 7.6 7.6 [72] 5.1 5.1 [98] 3.7 3.7

3.1 1.8 1.3 1.8 1 0.6 [31] 11.8 11.8 [42] 8.6 8.6 [57] 6.4 6.4 [43] 8.6 8.6 [86] 4.2 4.2

2.6 1.4 1.1 1.5 0.7 0.4 [25] 14.8 14.8 [33] 11.1 11.1 [41] 8.9 8.9 [37] 9.8 9.8 [61] 6.0 6

2.3 1.5 1.1 1.3 0.8 0.5 [26] 13.8 13.8 [39] 9.4 9.4 [49] 7.5 7.5 [28] 13.2 13.2 [61] 5.9 5.9

2.6 1.7 1.1 1.4 0.9 0.5 [23] 15.6 15.6 [39] 9.3 9.3 [57] 6.4 6.4 [18] 20.4 20.4 [45] 8.1 8.1

3 1.6 1.1 1.5 0.8 0.5 [26] 14.1 14.1 [37] 10.0 10 [48] 7.6 7.6 [24] 15.5 15.5 [45] 8.0 8

2.5 1.5 1.1 1.4 0.7 0.5 [27] 13.7 13.7 [34] 10.8 10.8 [45] 8.1 8.1 [23] 16.2 16.2 [47] 7.8 7.8

4.9 1.7 1.1 2.1 0.8 0.4 [26] 14.2 14.2 [36] 10.1 10.1 [50] 7.3 7.3 [39] 9.3 9.3 [69] 5.3 5.3

1.9 1.1 0.8 1.6 0.6 0.4 [18] 20.4 20.4 [27] 13.3 13.3 [41] 8.9 8.9 [5] 75.6 75.6 [13] 27.1 27.1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3 1.7 1.1 1.8 0.8 0.5 [26] 14.1 14.1 [38] 9.6 9.6 [52] 7.0 7 [22] 16.8 16.8 [50] 7.3 7.3

2.7 1.9 1.3 1.4 0.7 0.4 [29] 12.6 12.6 [42] 8.6 8.6 [56] 6.5 6.5 [61] 6.0 6 [113] 3.2 3.2
53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Lower Upper Median Lower Upper Median Lower Upper Median Lower Upper Median

Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[80] 4.6 4.6 [20] 18.5 18.5 [33] 10.9 10.9 [41] 9.0 9 5.6 12.3 41.6 17.1 (67) 4.4 4.4 1.9 8.9 (31) 3.0 3

[100] 3.7 3.7 [17] 21.3 21.3 [30] 12.0 12 [45] 8.1 8.1 3.7 6 14.7 15.7 (37) 4.6 4.6 1.8 3.5 (12) 1.8 1.8

[70] 5.2 5.2 [17] 21.0 21 [30] 12.2 12.2 [38] 9.6 9.6 8.7 13.4 23 16.2 (20) 5.5 5.5 1.4

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[91] 4.0 4 [15] 23.6 23.6 [27] 13.5 13.5 [43] 8.5 8.5 5.3 9 29.8 12.8 (491) 4.0 4 1.7 8.5 (139) 3.1 3.1

[156] 2.3 2.3 [20] 18.7 18.7 [34] 10.7 10.7 [54] 6.7 6.7 3.3 7 15.1 9.7 (95) 3.9 3.9 2 5.9 (31) 2.5 2.5

[88] 4.1 4.1 [9] 41.9 41.9 [23] 16.1 16.1 [34] 10.8 10.8 9.1 13.1 36.7 7.4 (56) 3.7 3.7 1.1 10.9 (21) 4.2 4.2

[117] 3.1 3.1 [18] 19.9 19.9 [29] 12.6 12.6 [50] 7.3 7.3 5.5 9.9 48.8 7.7 (42) 1.8 1.8 0.9 7.5 (11) 1.0 1

[100] 3.6 3.6 [4] 97.0 97 [9] 41.1 41.1 [19] 19.6 19.6 6.2 16.4 -31.1 2.8 (187) .8 0.8 -1.7 2.3 (56) 1.0 1

[58] 6.3 6.3 [20] 18.6 18.6 [26] 14.0 14 [38] 9.6 9.6 8 25.5 265.3 6.9 (66) 2.6 2.6 1 3.5 (21) 1.6 1.6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[72] 5.1 5.1 [16] 23.1 23.1 [28] 13.0 13 [41] 8.8 8.8 6.6 10.5 365.7 7.9 (65) 2.1 2.1 0.6 4.3 (20) 1.6 1.6

[82] 4.4 4.4 [16] 22.9 22.9 [29] 12.8 12.8 [46] 7.9 7.9 7 15.3 134.1 5.1 (108) 1.9 1.9 0.3 5.3 (28) 1.7 1.7

[32] 11.5 11.5 [8] 44.0 44 [13] 27.5 27.5 [25] 14.6 14.6 7.5 19.6 121.3 22.1 (38) 7.0 7 2.9 21.6 (14) 4.2 4.2

[100] 3.7 3.7 [23] 16.2 16.2 [31] 11.6 11.6 [46] 7.9 7.9 5.7 11 27.2 14.9 (107) 5.1 5.1 1.6 7.7 (37) 3.5 3.5

[63] 5.8 5.8 [12] 30.9 30.9 [23] 15.6 15.6 [45] 8.1 8.1 5.7 13.9 77.1 13.6 (131) 3.3 3.3 -0.4 11.5 (39) 3.3 3.3

[73] 5.0 5 [16] 22.6 22.6 [28] 12.9 12.9 [45] 8.1 8.1 5.9 13 87.6 8.6 (209) 2.7 2.7 0.5 7.6 (62) 2.6 2.6

[105] 3.5 3.5 [19] 19.3 19.3 [35] 10.5 10.5 [52] 7.1 7.1 7.8 15 59 8 (46) 3.9 3.9 1.5 24.6 (11) 11.0 11

[147] 2.5 2.5 [21] 17.6 17.6 [44] 8.4 8.4 [66] 5.5 5.5 4.6 7.6 21.6 25.8 (70) 7.7 7.7 2.1 17.9 (28) 6.1 6.1

[135] 2.7 2.7 [21] 17.6 17.6 [34] 10.7 10.7 [68] 5.4 5.4 3.6 7.4 24.9 14.1 (155) 4.7 4.7 0.8 10.1 (59) 3.3 3.3

[89] 4.1 4.1 [19] 19.1 19.1 [37] 9.8 9.8 [48] 7.7 7.7 6.1 15.3 40.6 12 (49) 3.5 3.5 0.3

[100] 3.7 3.7 [18] 20.1 20.1 [31] 11.7 11.7 [52] 7.1 7.1 6.3 12.5 63.4 11.8 (200) 4.2 4.2 1.4 7.2 (68) 2.4 2.4

[76] 4.8 4.8 [12] 29.8 29.8 [25] 14.8 14.8 [43] 8.6 8.6 5.3 11.2 67.4 17.3 (134) 5.6 5.6 2 11.8 (35) 3.7 3.7

[88] 4.2 4.2 [11] 32.6 32.6 [26] 14.0 14 [42] 8.8 8.8 4.9 10.4 50.2 24 (142) 5.2 5.2 1.6 8 (39) 4.0 4

[77] 4.7 4.7 [13] 27.5 27.5 [26] 13.8 13.8 [43] 8.6 8.6 6.4 12.6 72.4 11.1 (83) 3.7 3.7 1.6 14.9 (22) 2.3 2.3

[97] 3.8 3.8 [12] 31.0 31 [25] 14.4 14.4 [39] 9.3 9.3 4.6 8.6 28.4 8 (33) 1.8 1.8 -1.6 2.4 (12) 1.0 1

[43] 8.5 8.5 [6] 57.0 57 [14] 26.1 26.1 [29] 12.8 12.8 13.6 43.2 -22.8 8 (19) 2.6 2.6 1.1

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

[94] 3.9 3.9 [13] 28.4 28.4 [23] 15.6 15.6 [38] 9.6 9.6 5.3 9.6 31.7 12.4 (493) 3.9 3.9 1.2 6.6 (145) 2.8 2.8

[195] 1.9 1.9 [19] 19.6 19.6 [30] 12.2 12.2 [44] 8.2 8.2 3.2 5.2 15.3 11.1 (100) 4.7 4.7 1.8 8 (34) 2.7 2.7
71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Median Lower

RATIOS

DDA / Curr Mat LTD Fixed / Worth Debt / Worth % Profit before Taxes / Tangible Net 

1 0.3 0.6 1.6 0.6 1.5 3.9 47.1 (66) 25.4 25.4 9.3

0.9 0.2 0.3 1 0.4 1 2.8 32.6 (46) 18.7 18.7 7.5

0.3 0.4 1.6 0.6 2.2 12.5 46.6 (19) 40.1 40.1 13.6

0 0 0 0 0 0 0 0 0 0 0

1.4 0.3 0.7 2 0.7 1.7 5.3 53.7 (470) 25.4 25.4 8.5

0.7 0.2 0.6 1.7 0.8 1.7 4.6 70.1 (93) 28.1 28.1 11.4

1.9 0.5 1 1.8 1.1 2.2 4 39.2 (53) 22.7 22.7 6.2

-0.3 0.1 0.5 1.4 0.9 1.8 4 20.8 (41) 5.1 5.1 -4.8

0.1 0.6 1.3 3.7 0.7 1.7 5.8 14.7 (174) .3 0.3 -11.8

0.7 0.4 1.4 10.9 0.8 3.1 19.3 33.2 (59) 18.0 18 2.7

0 0 0 0 0 0 0 0 0 0 0

1.1 0.4 0.8 2.2 0.6 1.6 6.4 30.5 (63) 9.2 9.2 -3.9

0.3 0.4 1 3 0.8 2.3 6.5 39.3 (98) 14.3 14.3 1.1

1.2 0.3 0.9 1.6 0.7 1.4 5.2 51.6 (41) 34.8 34.8 15.7

1.9 0.3 1 2 0.8 1.7 4.9 54.2 (100) 26.0 26 7.4

0.4 0.4 1.2 2.1 0.6 1.3 3.3 31.1 (121) 11.7 11.7 -5.1

1 0.3 0.8 2.7 0.9 2.4 6.6 36.7 (195) 13.3 13.3 0

2.1 0.5 0.8 4.8 1.3 2.7 34.3 48.7 (41) 28.0 28 9.4

2.3 0.3 0.6 1.5 0.5 1.3 4.4 46 (69) 22.2 22.2 5.1

0.9 0.3 0.7 1.8 0.5 1.7 7.1 57.5 (151) 18.3 18.3 0.9

0.2 0.7 2.9 0.9 2.4 6.6 48.4 (43) 17.9 17.9 1.4

0.9 0.2 0.7 2.1 1 2 5.4 53.1 (191) 20.4 20.4 2.7

2.3 0.3 0.8 1.8 0.8 1.7 4.6 62 (127) 29.4 29.4 11.1

1.6 0.2 0.6 1.6 0.5 1.4 4.5 65.9 (151) 28.4 28.4 7.7

1.4 0.3 0.7 1.8 0.8 2 5.2 45.1 (81) 24.1 24.1 4.7

0 0.1 0.4 1 0.4 1.6 4.8 37.1 (35) 13.4 13.4 -4.3

0.5 1.9 NM 1 4.7 NM 90 (15) 12.3 12.3 4

0 0 0 0 0 0 0 0 0 0 0

1.1 0.3 0.7 1.7 0.7 1.6 4.3 49.3 (471) 21.9 21.9 6

1.2 0.2 0.6 1.8 0.8 2 5.7 59.8 (100) 25.3 25.3 8.7
82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower

% Profit before Taxes / Total Assets Sales / Net Fixed Assets Sales / Total Assets % Depr, Depl, Amort / Sales

Median

18.8 8.6 2.4 19.4 8.1 4.7 2.9 2.2 1.8 0.9 (67) 1.7 1.7 2.8

20.1 7.7 2.7 23.9 11.7 5.6 2.8 2 1.4 0.9 (41) 1.6 1.6 2.4

23.3 14.5 3.4 57.8 18.9 7.9 4 2.8 2.1 0.5 (20) 1.0 1 1.8

0 0 0 0 0 0 0 0 0 0 0 0 0

19.6 7.9 2.6 23.5 10 5 2.9 2.2 1.6 1.1 (466) 2.2 2.2 4.1

17.6 9.6 3.6 29.3 9.6 4.9 2.6 1.8 1.2 1.3 (88) 2.2 2.2 3.6

13.7 8.6 0.8 15.3 8.3 3.9 2.9 2.2 1.7 1.2 (53) 2.0 2 2.8

8 1.7 -0.5 270.5 19.6 5.9 3.5 2 1.6 0.3 (33) 1.2 1.2 3

4.3 -0.9 -5.9 8.6 4 2.3 2.6 1.7 1.1 2.3 (182) 4.0 4 6.2

9.9 4.9 -0.2 16.5 7 3.8 3.6 2.2 1.5 1.1 (64) 2.1 2.1 3.5

0 0 0 0 0 0 0 0 0 0 0 0 0

12.1 3.1 -0.8 14.2 8.4 5.1 3.2 2.5 1.6 1.1 (65) 1.7 1.7 3.5

10.1 3.2 -2 16.3 8.6 4 3.1 2.1 1.5 1 (104) 1.7 1.7 3.4

25.1 11.6 3.6 34.1 13.9 7.4 6.2 3.8 2.3 0.5 (40) .9 0.9 2

16.2 8.1 1.4 18.1 6.5 3.1 3.2 1.9 1.2 1.1 (102) 2.2 2.2 4.3

14.4 5 -3 13.7 4.8 2.3 2.4 1.6 1.3 1 (119) 2.5 2.5 4

10.8 4.5 -1.1 21.4 7.4 4.1 2.9 2.1 1.5 1.2 (193) 2.2 2.2 4

16.2 6.9 2.9 17.4 10.6 6.5 3.1 2.1 1.7 0.9 (42) 1.8 1.8 2.9

17.5 6.4 1.3 24.5 11 4.7 2.7 1.9 1.3 1.2 (67) 2.2 2.2 3

21.2 6.8 -0.5 27.9 8 3.5 2.5 1.5 1.1 1.4 (157) 2.6 2.6 4.3

17.4 5.3 -2.1 36.6 13.8 6.9 3.6 2.5 1.7 1 (44) 1.8 1.8 2.9

20.6 7.2 1.6 43.8 14.2 5.4 3.4 2.3 1.5 0.6 (181) 1.7 1.7 3.3

19.3 10.8 2.6 23.7 10.8 5.5 3.3 2.4 1.7 0.7 (127) 1.3 1.3 2.7

24.3 9.7 2 32.1 14 6.2 3.4 2.4 1.8 0.6 (147) 1.4 1.4 2.7

14.7 6.8 0.8 28.4 10.8 5 3.1 2.5 1.6 0.7 (81) 1.4 1.4 2.7

17.7 4.2 -2.1 57.8 14.2 6.7 2.9 2.2 1.8 0.4 (32) 1.5 1.5 2.8

15.5 4.3 0.2 42.4 18.9 7.7 5.7 4 3.3 0.4 (18) 1.1 1.1 1.8

0 0 0 0 0 0 0 0 0 0 0 0 0

17.9 7.7 1 23.1 9.4 5.1 3 2.2 1.6 1.2 (446) 2.3 2.3 4.1

20 9.4 2.8 20.6 9.4 4.8 2.3 1.6 1.2 1.1 (103) 1.9 1.9 3.3
95 96 97 98 99 100 101 102 Indicates a firm's ability to allocate and manage its reserves. Formula: Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company 

Upper Lower PTRA ICR

2002 VOS ($, 

thousands)

Neg. 

PTRA

Missing 

PTRA Neg. ICR

Net Sales Total Assets Initial PTRA and ICR Calculations

($, million) ($, million)

% Officers', Directors', Owners' Comp/Sales

Median

0.7 (18) 1.5 1.5 2.7 4110201M $4,110,201 1954521M $1,954,521 2.98 2.35 $4,681,495 0 0 0

1.7 (12) 3.7 3.7 5.2 2122318M $2,122,318 1217935M $1,217,935 2.91 2.32 $3,834,831 0 0 0

1744102M $1,744,102 579780M $579,780 4.45 1.61 $3,814,425 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0

2.3 (225) 4.2 4.2 7.5 14233757M $14,233,757 7243192M $7,243,192 3.23 2.26 $12,684,814 0 0 0

1.6 (31) 4.4 4.4 9.1 4435095M $4,435,095 2811581M $2,811,581 4.72 2.47 $24,246,374 0 0 0

7591347M $7,591,347 3724441M $3,724,441 1.06 1.59 $6,905,731 0 0 0

1.3 (18) 3.4 3.4 5.4 1458822M $1,458,822 755675M $755,675 -1.22 1.39 $6,777,905 1 0 0

1.4 (57) 2.6 2.6 4.3 6149687M $6,149,687 4779369M $4,779,369 3.28 -15.30 $21,339,251 1 0 1

0.7 (15) 1.5 1.5 3.2 5866224M $5,866,224 2808766M $2,808,766 -0.35 1.55 $42,501,737 1 0 0

0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0

2.2 (17) 4.4 4.4 7.6 2569110M $2,569,110 1298922M $1,298,922 -1.22 0.89 $11,300,603 1 0 0

1.2 (21) 2.3 2.3 4.4 6509702M $6,509,702 3468812M $3,468,812 -3.05 0.48 $4,271,782 1 0 0

15063251M $15,063,251 2542304M $2,542,304 3.53 3.46 $194,761,863 0 0 0

1.2 (25) 3.8 3.8 6.3 6643890M $6,643,890 4166481M $4,166,481 1.74 2.18 $14,757,054 0 0 0

1.2 (19) 2.9 2.9 4.6 12180578M $12,180,578 7724999M $7,724,999 -4.88 -0.66 $48,232,289 1 0 1

1.8 (53) 3.4 3.4 6 15610292M $15,610,292 7691781M $7,691,781 -2.26 0.81 $47,891,204 1 0 0

1.4 (14) 3.8 3.8 6.1 2268082M $2,268,082 990805M $990,805 4.24 1.95 $3,175,532 0 0 0

1.3 (15) 2.3 2.3 3.9 5790794M $5,790,794 3128958M $3,128,958 1.80 2.96 $11,585,499 0 0 0

1.9 (45) 4.0 4 8.8 10435939M $10,435,939 7667393M $7,667,393 -0.62 1.08 $113,991,849 1 0 0

3.3 (15) 5.3 5.3 7.6 1867735M $1,867,735 919395M $919,395 -3.66 0.41 $17,327,898 1 0 0

1.5 (59) 3.2 3.2 5.2 15154316M $15,154,316 6007778M $6,007,778 1.93 1.77 $13,014,617 0 0 0

1.1 (41) 2.8 2.8 4.7 10441471M $10,441,471 4322972M $4,322,972 3.14 2.45 $47,170,847 0 0 0

1.9 (50) 2.7 2.7 7.8 11396480M $11,396,480 5027076M $5,027,076 2.42 1.92 $6,608,720 0 0 0

1 (20) 1.6 1.6 3.2 5016861M $5,016,861 2363393M $2,363,393 1.08 2.01 $4,681,495 0 0 0

2521552M $2,521,552 1253196M $1,253,196 -2.53 -2.29 $3,834,831 1 0 1

2878759M $2,878,759 776183M $776,183 1.70 1.81 $3,814,425 0 0 0

0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0

1.9 (209) 3.7 3.7 7.6 14298619M $14,298,619 7686824M $7,686,824 1.22 1.70 $12,684,814 0 0 0

2.1 (22) 4.9 4.9 8 5414105M $5,414,105 3676039M $3,676,039 3.38 2.22 $24,246,374 0 0 0
Net operating income before taxes ÷ Total assets.

determine how easily a company can pay interest expenses on outstanding debt.

Including Negative Values without any adjustment Adjusting Negative Values

Missing ICR New PTRA New ICR

VOS-Wtd. 

PTRA

VOS-Wtd. 

ICR PTRA VOS ICR VOS

PTRA Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

PTRA Adj. - 

Diff Between 

Reported and 

Est

ICR Adj. - 

Diff 

Between 

Reported 

and Est

VOS-Wtd. 

ICR Adj. - Diff 

Between 

Reported 

and Est

PTRA VOS - 

No Missing 

PTRA

ICR VOS - No 

Missing ICR

New 

PTRA

0 2.98 2.35 13,947,626 10,995,011 4,681,495 4,681,495 0.58 2,712,038 0.45 2,100,171 4,681,495 4,681,495 2.98

0 2.91 2.32 11,166,126 8,910,753 3,834,831 3,834,831 0.21 812,082 0.52 2,008,057 3,834,831 3,834,831 2.91

0 4.45 1.61 16,959,520 6,125,518 3,814,425 3,814,425 1.05 3,990,475 0.21 785,323 3,814,425 3,814,425 4.45

1

0 3.23 2.26 40,920,270 28,644,961 12,684,814 12,684,814 0.63 7,939,754 0.56 7,080,777 12,684,814 12,684,814 3.23

0 4.72 2.47 114,333,606 59,964,151 24,246,374 24,246,374 1.12 27,046,659 0.47 11,471,403 24,246,374 24,246,374 4.72

0 1.06 1.59 7,311,950 10,972,439 6,905,731 6,905,731 0.26 1,787,366 0.49 3,376,135 6,905,731 6,905,731 1.06

0 -0.50 1.39 -3,388,953 9,427,450 6,777,905 6,777,905 0.49 3,327,335 6,777,905 6,777,905 -0.27

0 -5.90 -1.70 -125,901,581 -36,276,727 21,339,251 21,339,251 21,339,251 21,339,251 -5.67

0 -0.20 1.55 -8,500,347 65,989,539 42,501,737 42,501,737 0.55 23,487,802 42,501,737 42,501,737 0.12

1

0 -0.80 0.89 -9,040,482 10,073,680 11,300,603 11,300,603 0.29 3,293,319 11,300,603 11,300,603 -0.48

0 -2.00 0.48 -8,543,564 2,032,779 4,271,782 4,271,782 0.18 751,244 4,271,782 4,271,782 -1.68

0 3.53 3.46 686,535,567 672,964,395 194,761,863 194,761,863 -0.07 -14,607,140 0.56 108,154,992 194,761,863 194,761,863 3.53

0 1.74 2.18 25,719,437 32,126,832 14,757,054 14,757,054 0.34 5,059,561 0.58 8,515,546 14,757,054 14,757,054 1.74

0 -3.00 -0.40 -144,696,867 -19,292,916 48,232,289 48,232,289 48,232,289 48,232,289 -2.77

0 -1.10 0.81 -52,680,324 38,997,123 47,891,204 47,891,204 0.31 15,051,521 47,891,204 47,891,204 -0.87

0 4.24 1.95 13,476,648 6,192,287 3,175,532 3,175,532 1.34 4,267,605 0.45 1,428,989 3,175,532 3,175,532 4.24

0 1.80 2.96 20,853,898 34,241,586 11,585,499 11,585,499 0.50 5,792,750 0.86 9,912,038 11,585,499 11,585,499 1.80

0 -0.50 1.08 -56,995,925 123,234,431 113,991,849 113,991,849 0.28 32,040,952 113,991,849 113,991,849 -0.27

0 -2.10 0.41 -36,388,586 7,189,234 17,327,898 17,327,898 0.11 1,990,865 17,327,898 17,327,898 -1.87

0 1.93 1.77 25,145,222 23,060,274 13,014,617 13,014,617 0.33 4,321,835 0.37 4,839,811 13,014,617 13,014,617 1.93

0 3.14 2.45 148,195,078 115,487,246 47,170,847 47,170,847 0.54 25,550,875 0.45 21,145,552 47,170,847 47,170,847 3.14

0 2.42 1.92 16,000,059 12,719,392 6,608,720 6,608,720 0.42 2,782,619 0.32 2,145,440 6,608,720 6,608,720 2.42

0 1.08 2.01 5,056,015 9,432,345 4,681,495 4,681,495 0.28 1,310,819 0.41 1,941,953 4,681,495 4,681,495 1.08

0 -2.10 -1.60 -8,053,145 -6,135,730 3,834,831 3,834,831 3,834,831 3,834,831 -1.79

0 1.70 1.81 6,484,523 6,910,841 3,814,425 3,814,425 1.50 5,721,638 0.71 2,714,973 3,814,425 3,814,425 1.70

1

0 1.22 1.70 15,503,662 21,587,247 12,684,814 12,684,814 0.22 2,818,848 0.50 6,365,470 12,684,814 12,684,814 1.22

0 3.38 2.22 81,867,169 53,755,985 24,246,374 24,246,374 0.58 13,977,321 0.42 10,112,512 24,246,374 24,246,374 3.38
Excluding Negative Values

New ICR

VOS-Wtd. New 

PTRA

VOS-Wtd. 

New ICR

New PTRA - 

No Missing, 

No Negative

New ICR - No 

Missing, No 

Negative

VOS-Wtd. 

PTRA - No 

Missing, No 

Negative PTRA

VOS-Wtd. 

ICR - No 

Missing, No 

Negative PTRA VOS ICR VOS

2.35 13,947,626 10,995,011 2.98 2.35 13,947,626 10,995,011 4,681,495 4,681,495

2.32 11,166,126 8,910,753 2.91 2.32 11,166,126 8,910,753 3,834,831 3,834,831

1.61 16,959,520 6,125,518 4.45 1.61 16,959,520 6,125,518 3,814,425 3,814,425

2.26 40,920,270 28,644,961 3.23 2.26 40,920,270 28,644,961 12,684,814 12,684,814

2.47 114,333,606 59,964,151 4.72 2.47 114,333,606 59,964,151 24,246,374 24,246,374

1.59 7,311,950 10,972,439 1.06 1.59 7,311,950 10,972,439 6,905,731 6,905,731

1.39 -1,858,669 9,427,450 1.39 9,427,450 6,777,905

-1.17 -121,083,707 -24,990,717

1.55 5,046,985 65,989,539 1.55 65,989,539 42,501,737

0.89 -5,438,441 10,073,680 0.89 10,073,680 11,300,603

0.48 -7,181,943 2,032,779 0.48 2,032,779 4,271,782

3.46 686,535,567 672,964,395 3.53 3.46 686,535,567 672,964,395 194,761,863 194,761,863

2.18 25,719,437 32,126,832 1.74 2.18 25,719,437 32,126,832 14,757,054 14,757,054

0.09 -133,754,484 4,297,867

0.81 -41,815,323 38,997,123 0.81 38,997,123 47,891,204

1.95 13,476,648 6,192,287 4.24 1.95 13,476,648 6,192,287 3,175,532 3,175,532

2.96 20,853,898 34,241,586 1.80 2.96 20,853,898 34,241,586 11,585,499 11,585,499

1.08 -31,134,774 123,234,431 1.08 123,234,431 113,991,849

0.41 -32,457,433 7,189,234 0.41 7,189,234 17,327,898

1.77 25,145,222 23,060,274 1.93 1.77 25,145,222 23,060,274 13,014,617 13,014,617

2.45 148,195,078 115,487,246 3.14 2.45 148,195,078 115,487,246 47,170,847 47,170,847

1.92 16,000,059 12,719,392 2.42 1.92 16,000,059 12,719,392 6,608,720 6,608,720

2.01 5,056,015 9,432,345 1.08 2.01 5,056,015 9,432,345 4,681,495 4,681,495

-1.12 -6,877,089 -4,312,953

1.81 6,484,523 6,910,841 1.70 1.81 6,484,523 6,910,841 3,814,425 3,814,425

1.70 15,503,662 21,587,247 1.22 1.70 15,503,662 21,587,247 12,684,814 12,684,814

2.22 81,867,169 53,755,985 3.38 2.22 81,867,169 53,755,985 24,246,374 24,246,374
Data Period 4/1/98 3/31/99 3 4 5 6 7 8 9 10 11 12 13

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111

311211 25 6 8 3 10 52 5.1 16.6 16.6 1.5 39.7

313311 17 12 10 4 16 59 6.5 27.9 20.1 1.6 56.1

321113 75 80 79 19 65 318 5.5 11.6 26.9 3.4 47.5

322121 31 15 10 1 27 84 6.1 21.3 20.1 1.5 48.9

322130 13 4 2 7 26 6.6 18 15.4 1.1 41

322222 21 23 13 5 20 82 6 30.2 20.3 1.5 58

322299 17 20 18 1 16 72 7 25.6 21.8 2.2 56.6

324110 22 7 3 1 14 47 5.5 17.6 15.3 1.8 40.1

325188 28 13 14 4 27 86 8.2 27.6 17.9 2.6 56.3

325199 20 9 4 1 21 55 7.7 22.4 17.8 2.1 49.9

325211 64 36 30 4 53 187 6.5 26.3 19.9 1.8 54.5

325311 14 11 7 3 13 48 7.6 20 27.8 3.5 58.8

325411 25 2 6 1 25 59 11.2 21.9 27.1 2.8 63

325412 46 9 8 1 28 92 11.9 18.6 21.2 2.6 54.3

325611 16 12 12 1 8 49 7.1 26.9 26.5 3.2 63.7

325998 27 20 15 8 28 98 7.4 29.6 22.2 2.4 61.5

331111 29 18 16 41 104 5.1 26.4 23.7 2 57.3

331210 26 13 5 26 70 4.9 26.8 31.4 1.4 64.5

331221 25 10 4 1 17 57 4.1 27.9 27.4 1.1 60.5

331222 11 8 12 1 18 50 4.5 29.2 24.3 1.6 59.7

331314

332211 13 7 4 3 14 41 7.7 23 31.6 3.2 65.4

332999 85 127 124 47 149 532 7.8 27.2 20.3 2.2 57.4

336412 18 9 10 3 13 53 7.2 19.8 35.8 1.9 64.6

NAICS Sector

Type of Statement ASSETS
14 15 16 17 18 19 20 21 22 23

Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

47.6 5.9 6.7 100 10.9 3.2 9.4 0.1 5.2 28.8

34.6 2.5 6.8 100 14.7 5.2 14.4 0.1 6.1 40.6

41.4 0.8 10.3 100 14.9 5.5 6.4 0.1 5.2 32.2

44.8 2 4.2 100 6.2 5 13.7 0.2 9.2 34.3

51.5 1.9 5.6 100 5 4.9 11.1 0.2 10.2 31.3

34 2.3 5.7 100 8.7 5.2 16.7 0.5 8.1 39.1

33.4 3.6 6.3 100 9 4.9 15.5 0.3 5.8 35.5

48.4 3 8.5 100 7 6.1 13.3 0.1 7.5 34

32.3 3.7 7.7 100 5.1 3.2 16.6 0.5 9.9 35.3

36.2 7.7 6.1 100 6.7 4.2 11.6 0.8 7.8 31.1

36.9 3.8 4.8 100 11.2 4.2 15.7 0.3 7.3 38.7

33.5 3.1 4.6 100 13.8 3.3 17.7 0.3 7.3 42.4

28.5 4.4 4.2 100 9.9 2.8 12.7 0.4 6.7 32.4

29.5 9.4 6.7 100 8.4 3.9 13.1 0.6 10.3 36.3

25.6 2.5 8.3 100 10.7 3.1 16.6 0.6 9.9 41

24.9 5.8 7.7 100 10 2.4 15.4 0.7 8.2 36.7

34.2 1.9 6.5 100 10.1 4.6 15.9 0.4 9 39.9

29.1 2.5 3.8 100 14.3 2.8 15.8 0.2 9.7 42.8

31.6 1.8 6.1 100 11.5 3.1 17 0.1 8.4 40.1

32.9 2.5 4.9 100 14.9 4 18.4 0.4 7.4 45.1

27.5 2.2 4.9 100 9.1 4 12.1 0.2 8.8 34.2

34.3 3.1 5.2 100 8.8 4.8 13.3 0.5 8.6 36

23.6 6.1 5.7 100 8.1 4 12.2 0.6 10.4 35.3

LIABILITIES
24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

27.4 2 7.1 34.7 100 100 26.2 21.9 4.3 1.7 2.6

17.1 1 2.8 38.6 100 100 26.2 21.5 4.7 1.2 3.5

24.6 0.6 3.8 38.8 100 100 19.4 16.2 3.2 1.5 1.8

22.1 1.5 4.9 37.2 100 100 23.6 18.4 5.2 1.7 3.5

33.2 1.9 2.2 31.3 100 100 25.6 18.9 6.7 3.9 2.9

16.5 0.8 2.6 41 100 100 30.4 24.7 5.7 1.1 4.6

20 0.5 4.4 39.5 100 100 29.3 24.3 5 1.4 3.6

20.4 2 6 37.5 100 100 21.7 16.4 5.3 1.4 3.9

17.5 0.8 5.6 40.8 100 100 29.9 25.1 4.8 1.1 3.7

21.4 0.8 5.4 41.3 100 100 36.7 28.2 8.5 2.1 6.4

19.8 1.1 4.9 35.6 100 100 27.9 21.8 6.1 1.4 4.7

18.3 0.4 6.1 32.9 100 100 27.7 22.3 5.4 2 3.4

16.8 1.2 3.2 46.4 100 100 44.8 36.8 8 0.8 7.2

14.8 0.9 4.7 43.3 100 100 38.8 89.5 -50.7 3.6 -54.3

16.8 0.2 5.2 36.8 100 100 38.6 33.5 5.1 0.7 4.5

13.4 0.5 3.3 46.1 100 100 35.4 43.4 -8.1 -81.7 73.6

19.4 0.9 4.8 34.9 100 100 22.8 17.1 5.7 1.5 4.2

17.7 0.8 5.7 33.1 100 100 18.1 14.1 4 1 3.1

17.2 0.9 5.7 36 100 100 19.3 14.1 5.2 1.5 3.7

15.6 0.5 5.9 32.9 100 100 21.6 15.9 5.6 1.5 4.1

21.5 0.6 4.6 39.1 100 100 37 31.1 6 1.2 4.7

20.6 0.7 3.9 38.9 100 100 31.3 24.8 6.5 1.3 5.2

19.9 0.6 4 40.1 100 100 30.9 20.5 10.4 -0.1 10.5

INCOME DATA
35 36 37 38 39 40 41 42 43 44

Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.2 1.4 1 1.4 0.7 0.4 [22] 16.9 [29] 12.6 [37] 9.8 [20] 18.1

2.5 1.3 1 1.4 0.9 0.5 [33] 10.9 [44] 8.3 [58] 6.3 [15] 24.6

2.5 1.5 1 1 0.5 0.3 [13] 28.5 [18] 20.1 [26] 14.1 [33] 11.2

2.7 1.6 1 1.4 0.9 0.5 [30] 12.3 [37] 9.9 [46] 7.9 [27] 13.5

2 1.3 0.9 1.1 0.7 0.5 [26] 14.1 [41] 8.9 [52] 7.0 [25] 14.6

2.3 1.5 1.1 1.6 0.9 0.7 [36] 10.0 [45] 8.1 [53] 6.9 [24] 15.2

2.5 1.7 1.1 1.5 0.9 0.5 [32] 11.4 [39] 9.4 [53] 6.9 [29] 12.6

1.5 1.2 0.9 0.9 0.6 0.4 [17] 21.2 [28] 12.8 [42] 8.7 [16] 22.4

2.5 1.7 1.1 1.5 1 0.6 [37] 9.8 [47] 7.8 [59] 6.2 [22] 16.6

2.5 1.7 1 1.3 1 0.5 [33] 11.2 [44] 8.3 [54] 6.8 [37] 9.8

2.1 1.4 1 1.4 0.8 0.6 [35] 10.4 [45] 8.0 [55] 6.6 [29] 12.5

2 1.4 1 1.1 0.6 0.3 [20] 18.0 [35] 10.4 [48] 7.7 [47] 7.7

3.1 2 1.3 2.1 1.1 0.5 [33] 11.0 [45] 8.1 [61] 6.0 [70] 5.2

2.6 1.6 1.1 1.5 0.9 0.5 [34] 10.9 [50] 7.4 [65] 5.6 [59] 6.1

2.9 1.5 1 1.5 0.8 0.5 [34] 10.7 [42] 8.6 [47] 7.7 [49] 7.4

2.8 1.7 1.2 1.8 1 0.7 [38] 9.5 [46] 8.0 [58] 6.3 [34] 10.7

2.5 1.5 1 1.5 0.8 0.5 [34] 10.6 [45] 8.2 [57] 6.4 [18] 19.9

2.8 1.6 1.1 1.2 0.7 0.5 [33] 11.1 [43] 8.5 [53] 6.8 [44] 8.4

2.8 1.6 1 1.4 0.9 0.5 [35] 10.6 [43] 8.6 [53] 6.9 [36] 10.0

1.8 1.3 1 0.9 0.7 0.5 [36] 10.1 [40] 9.0 [54] 6.7 [32] 11.4

3.2 2.2 1.2 1.5 0.9 0.6 [32] 11.3 [47] 7.8 [59] 6.2 [54] 6.8

2.7 1.7 1.1 1.7 (530) 1.0 0.6 [31] 11.8 [43] 8.6 [56] 6.6 [19] 19.1

2.9 2.1 1.3 1.1 0.7 0.5 [27] 13.3 [48] 7.6 [59] 6.2 [70] 5.2
45 46 47 48 49 50 51 52 53

Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

[34] 10.6 [62] 5.9 [13] 28.7 [21] 17.8 [29] 12.5 7 17 334.8 6.3

[46] 8.0 [82] 4.5 [18] 20.7 [28] 13.2 [45] 8.1 7.5 20.6 999.8 7.9

[58] 6.3 [96] 3.8 [5] 80.2 [10] 35.6 [18] 20.0 6.1 12.1 166.7 4

[41] 8.9 [73] 5.0 [22] 16.5 [29] 12.5 [40] 9.1 5.9 11.9 -130.4 10.7

[41] 9.0 [60] 6.1 [22] 16.9 [30] 12.3 [41] 8.9 7.5 19.1 -36.1 4.4

[40] 9.2 [62] 5.9 [17] 21.7 [32] 11.5 [49] 7.5 6.4 12.3 52.5 8.9

[49] 7.5 [78] 4.7 [18] 20.4 [30] 12.2 [45] 8.1 6.2 9.9 52.3 8.1

[28] 13.2 [48] 7.6 [16] 22.2 [26] 14.2 [38] 9.6 14 32.1 -78.7 5.6

[50] 7.3 [74] 4.9 [22] 16.5 [38] 9.5 [60] 6.0 5.4 8.8 65.8 9.6

[60] 6.1 [94] 3.9 [20] 18.4 [35] 10.5 [50] 7.3 6.6 9.6 808.4 12

[48] 7.6 [67] 5.4 [23] 15.8 [34] 10.7 [52] 7.1 7 14.1 89.9 8.6

[70] 5.2 [118] 3.1 [22] 16.3 [37] 10.0 [62] 5.9 5.2 13.8 NM 6.4

[106] 3.5 [151] 2.4 [25] 14.8 [42] 8.6 [74] 5.0 3.8 6 17.2 21.8

[106] 3.4 [145] 2.5 [29] 12.5 [52] 7.0 [82] 4.4 3.8 8.2 41.1 15.9

[62] 5.9 [92] 4.0 [18] 20.1 [40] 9.2 [57] 6.4 5.2 14.2 392.8 19.5

[53] 6.9 [74] 4.9 [24] 14.9 [38] 9.6 [59] 6.1 4.8 8.2 23.9 19.2

[59] 6.2 [94] 3.9 [20] 17.9 [31] 11.7 [45] 8.2 5.5 11.1 132.3 7.5

[71] 5.1 [99] 3.7 [18] 20.8 [25] 14.4 [44] 8.3 4.4 8.9 52.7 9.6

[64] 5.7 [82] 4.5 [22] 16.3 [34] 10.7 [45] 8.1 5.4 11.8 108.4 7.3

[49] 7.5 [70] 5.2 [22] 16.6 [33] 11.0 [44] 8.3 8.6 16.5 122 5

[100] 3.7 [157] 2.3 [18] 20.2 [31] 12.0 [46] 8.0 3.7 5.1 17.7 8.5

[42] 8.7 [72] 5.0 [14] 25.3 [25] 14.8 [37] 9.8 5.6 9.9 43.4 9.7

[99] 3.7 [161] 2.3 [22] 16.7 [33] 11.1 [51] 7.1 3 5.5 15.7 11.3
54 55 56 57 58 59 60 61 62 63

EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(51) 3.0 1.4 6.3 (23) 2.6 1.1 0.8 1.5 2.9 0.8 1.8

(55) 2.6 1.2 2.9 (15) 1.4 0.4 0.4 0.9 3 0.9 2.4

(306) 2.0 0.9 2.8 (85) 1.6 0.8 0.5 1 1.9 0.7 1.8

(80) 3.0 1.3 6.9 (33) 3.1 1.7 0.7 1.3 3 0.7 2.3

(25) 2.2 1.4 1 1.7 5.2 1.1 2.6

(75) 3.9 1.2 6.5 (31) 2.7 1.2 0.4 0.8 1.7 0.7 1.6

(64) 2.9 1.5 3.5 (24) 2.0 1.2 0.4 0.8 2.1 0.8 1.7

(45) 3.2 1.6 6.7 (20) 3.2 1.5 0.9 1.4 2.6 1.1 1.9

(74) 4.4 1.7 6.1 (26) 2.5 1 0.4 0.9 1.8 0.8 1.8

(52) 3.4 1.1 16.2 (16) 3.4 2.3 0.6 1 2.8 0.7 1.7

(169) 3.3 1.2 5.5 (72) 2.6 1.2 0.5 1.1 2.7 0.7 2.1

(47) 2.6 1.3 6.4 (15) 3.1 0.9 0.7 1.2 2.3 0.9 2.3

(51) 6.7 2.1 23.7 (23) 6.6 3.3 0.3 0.6 0.9 0.4 0.9

(79) 4.0 2.1 17.5 (37) 5.9 1.8 0.4 0.9 2.4 0.6 1.5

(43) 4.6 1.2 31.1 (12) 7.2 1.2 0.2 0.9 2.6 0.6 1.9

(86) 3.7 1 18.9 (31) 2.8 1.6 0.3 0.6 1.3 0.5 1.2

(95) 3.4 1.5 8.5 (38) 3.4 2 0.4 0.9 2.3 0.9 2

(65) 2.9 1.2 9.5 (26) 2.6 1.4 0.3 0.8 2.1 1.1 2.5

(52) 2.8 1.6 6.5 (20) 2.9 1.7 0.5 0.9 2.2 0.9 2.1

(47) 2.5 1.4 4 (18) 2.0 0.8 0.5 1 1.8 1.2 1.9

(38) 2.8 1.3 3.6 (17) 2.6 1.2 0.3 0.8 1.6 0.8 1.5

(493) 3.8 1.6 5.9 (199) 2.6 1.3 0.4 0.9 2.1 0.7 1.7

(45) 4.6 2.2 8.5 (26) 3.7 1.4 0.3 0.6 2 0.6 1.6

RATIOS
64 65 66 67 68 69 70 71 72

Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

3.6 37.9 (43) 14.3 4.9 15.3 6.9 1.5 7.3 4.6

5.2 38.2 (55) 15.3 3.9 13.5 5.9 0.7 15.7 6.6

3.5 24.5 (291) 11.5 0.4 10.1 4 -0.7 8.2 4.9

3.8 35.6 (77) 24.6 6.8 12.5 6.9 1.2 7.9 4.1

7.9 37.7 (24) 24.0 12 12.9 5.2 1.2 6 2.7

3.2 44.5 (76) 17.4 4.3 16.2 6.9 1.3 13.7 7.2

4.3 43.9 (69) 18.6 5.3 14.7 6.5 1.8 12.7 6.9

3.6 31.4 (46) 17.2 7.1 11.8 5.4 1.6 10.2 3.9

3.7 41.4 (80) 25.7 6.2 18.7 7.5 2.1 16 7

7.1 54 (46) 24.5 9 21.4 10 1 9.8 4.8

6.1 44.4 (165) 22.6 7.4 15.9 6.8 1.3 10.3 5.3

7.3 47.3 (44) 22.0 7.2 14.8 6.6 1.6 11.8 5.4

2.4 49.7 (53) 32.7 12.3 27.2 14.6 4.1 15.8 6

5.2 59.8 (76) 28.7 10.3 20.7 10.1 2.1 10.6 4.6

6 52.6 (43) 17.2 0.8 18.5 6.7 0.2 20 10.4

3.5 53.5 (90) 21.8 5.7 19.8 8 0.9 21.5 9.5

4.7 42.2 (98) 22.1 6.9 14.8 6.8 2 14.7 6.6

5.3 50.1 (62) 22.7 5.6 15.7 6.6 0.8 17.1 7.3

5.9 41.6 (54) 21.0 10.7 11.8 7.6 1.7 19.4 7.5

4.6 32.8 (45) 16.2 7 13.1 6.1 1.4 18.5 6.2

4.7 37.6 (38) 24.4 6.4 16.2 7.8 0.4 14.2 6.8

4.5 54.1 (486) 25.6 8.5 19 8.8 2.5 14.7 6.8

4.6 57.4 (47) 34.1 12.4 23.9 9.6 4.6 14.7 7.9
73 74 75 76 77 78 79 80 81 82

Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

2.7 2.7 2.1 1.4 2 (50) 2.9 4.7 1.7 (11) 3.2 4.9

3.9 2.8 2.1 1.5 1.4 (56) 2.9 4.3 1.8 (18) 5.1 10.9

3.1 2.6 1.9 1.2 2.2 (296) 3.5 5.4 1.1 (114) 2.3 4.8

2.6 2.4 1.8 1.4 1.6 (75) 3.1 4.8 2.9 (15) 5.2 10.2

1.5 2.2 1.4 1 2.1 (23) 4.3 6

3.9 3.1 2.3 1.7 1.6 (77) 2.9 4.3 2 (33) 2.8 4.1

4 2.6 2.1 1.6 1.6 (65) 3.0 4.3 2.6 (28) 3.3 4.8

2.1 3.1 2.1 1.2 1.6 (42) 2.6 5.6

3.6 2.8 1.8 1.2 1.2 (71) 2.3 4.6 2.3 (23) 4.4 11.1

3 2.4 1.6 1.3 1.4 (43) 2.9 4.5 3.3 (15) 4.9 7.9

3.3 2.7 2 1.4 2 (173) 3.2 4.6 1.9 (48) 4.4 7.1

3.7 2.5 2 1.3 1.3 (43) 2.1 4 1.4 (14) 3.9 11.9

3.1 2.3 1.7 1.1 1.4 (52) 2.5 3.1 1.1 (13) 2.8 6.1

2.5 1.8 1.2 0.9 1.9 (79) 3.1 4.4 2.6 (21) 4.7 9.6

5.5 3.1 2.4 1.7 0.8 (46) 1.7 2.8 1.9 (16) 3.0 8.8

4.6 2.8 2 1.5 1.3 (88) 2.0 3.5 1.5 (25) 3.2 6.7

3.1 2.7 1.8 1.3 1.4 (87) 2.7 4.3 2 (25) 4.3 6.8

3.7 2.7 1.9 1.5 1.3 (57) 2.0 2.8 3.3 (13) 6.6 8.4

3.2 2.7 2.2 1.4 1.1 (49) 1.7 3.4 1.3 (12) 2.9 4.7

4.4 2.7 2.2 1.8 1.4 (45) 2.1 4.1 3.6 (17) 4.6 9.5

3.7 2.2 1.8 1.3 1.4 (35) 2.3 4.5 2.3 (14) 5.5 8.6

3.9 2.8 2.2 1.7 1.4 (478) 2.6 4.3 2.5 (232) 4.7 8.8

4.6 2.1 1.6 1 1 (47) 2.3 3.9 1.8 (16) 3.3 6.1
83 84

2285658M 1342531M

1883589M 1048694M

10111204M 5326889M

4235449M 2565983M

1345686M 1275217M

1975250M 1041662M

1673560M 954225M

4124031M 1783297M

3615530M 2807395M

2336811M 1638065M

4759537M 2971521M

2096667M 1399818M

3052174M 2030009M

2890017M 2633135M

1815014M 867315M

2624623M 1464003M

5172302M 3553931M

4283540M 2648248M

3716793M 2446239M

1862639M 990294M

876603M 531694M

9595396M 5648635M

1575502M 1495955M

Net Sales ($) Total Assets ($)
Data Period 4/1/99 3/31/00

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111

311211 24 9 8 4 17 62 4.8 18.7 18.2 0.7 42.3

313311 21 11 4 3 14 53 8.8 24 19.3 1.9 54

321113 77 70 80 29 61 317 6.3 11.9 26.1 3.4 47.7

322121 23 12 6 3 21 65 4.5 21.8 17.4 0.8 44.5

322130 12 4 1 3 20 4.5 22 15.9 2.2 44.7

322222 22 19 11 4 27 83 6.6 28.7 20.5 1.2 57

322299 23 16 15 2 16 72 5.1 27.3 23.7 1.4 57.6

324110 18 5 4 10 37 9 26 18.5 2.9 56.2

325188 28 15 10 3 29 85 6.2 23 18.8 2.3 50.4

325199 22 14 8 2 14 60 8.9 25 17.7 1.7 53.3

325211 49 38 23 7 65 182 6.4 27.2 20.2 1.4 55.2

325311 13 9 8 2 14 46 5.6 24.7 27.9 1.8 60

325411 33 6 10 3 20 72 8.8 23.2 27.6 3.8 63.4

325412 31 8 5 6 28 78 11.4 21 20.8 3.8 57

325611 15 5 6 2 13 41 8.3 27.3 23.8 2.5 61.9

325998 34 25 15 3 26 103 8.9 28.2 20.8 1.7 59.7

331111 29 10 12 1 34 86 6.8 26.8 21.7 3.2 58.6

331210 20 7 3 3 24 57 6 26.2 26.5 1.6 60.2

331221 17 13 5 2 12 49 7.3 26.4 26 1.8 61.4

331222 16 14 6 5 17 58 5.2 29.1 26.5 1.8 62.7

331314

332211 8 11 5 7 31 10.8 22.2 28.8 2.3 64.2

332999 87 121 135 41 170 554 8.2 28.2 19.9 2 58.3

336412 14 14 11 3 11 53 6.9 19.8 34.9 3.2 64.9

NAICS Sector

Type of Statement ASSETS 
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

48.7 2.8 6.2 100 8.6 4.2 11.3 0.5 6.9 31.5

35.8 4.4 5.7 100 9.5 6.5 15.7 0.3 7.2 39.1

41.6 0.7 10 100 12.9 4.9 6.8 0.3 5.2 30.1

48.5 1.9 5 100 6.9 5.2 14 0.1 7.4 33.7

47.5 2.3 5.5 100 6.2 5.9 14.9 0.1 6 33

29.8 8.1 5 100 6.5 4.8 17.5 0.2 7 35.9

35.3 2.3 4.9 100 11.1 5.7 18 0.6 9.6 45

36.4 2.2 5.1 100 7.7 2.2 21.4 0.6 8.7 40.7

35.6 7.5 6.5 100 7.5 4 12.2 0.6 9.3 33.6

32 9.6 5.1 100 6.7 3.2 14.3 0.4 7.4 31.9

36.6 3.5 4.8 100 9.2 4.4 15.9 0.6 9.4 39.5

32.8 2.4 4.7 100 13.3 3.1 19.1 0.3 7.4 43.1

25.6 5.9 5.1 100 8.4 3.1 15.5 0.3 9.6 36.9

27.7 7.4 7.9 100 7.6 4.3 13.7 0.5 8.3 34.4

30.3 3.5 4.2 100 8.5 3.4 16 0.2 11.7 39.7

29 5.5 5.8 100 11.4 3.8 15.8 1 7.1 39.1

32 2.8 6.5 100 8.6 3.5 14.9 0.7 8.9 36.6

33.1 3.1 3.6 100 10.8 4.5 16.3 0.6 10 42.1

30 2.1 6.5 100 9.7 3.3 18 0.3 9.5 40.7

28.9 3.3 5.1 100 14.6 4.5 18.2 0.3 6.4 44

26.2 1.1 8.5 100 8.7 4.1 10.2 0.1 7.4 30.4

33.5 2.8 5.5 100 10.1 5.3 14.1 0.3 8.3 38.1

24 6.1 5 100 9.8 6.6 9.2 0.1 14.1 39.8

ASSETS LIABILITIES 
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

29 1 5.2 33.2 100 100 24.3 20.8 3.5 1.4 2.1

14.7 1.3 4.1 40.8 100 100 26.5 20.9 5.7 1.9 3.8

23.2 0.6 4.4 41.8 100 100 21.1 15.7 5.4 1.3 4.1

25.3 1.2 3.6 36.2 100 100 28.5 21.7 6.8 1.3 5.4

26.6 1.2 0.8 38.4 100 100 23.6 17.2 6.5 2.2 4.2

17.8 0.8 6.3 39.2 100 100 32.1 25.9 6.2 1.2 5

18.3 0.7 3.4 32.7 100 100 28.3 23.5 4.8 1.3 3.5

12.8 2.3 6.8 37.4 100 100 20.5 16.3 4.2 1.1 3.1

21.3 1.1 4.6 39.4 100 100 35 28.3 6.7 1 5.7

20.7 0.9 3.2 43.3 100 100 36 28.5 7.4 0.9 6.6

20.5 0.9 3.1 36 100 100 30.3 23.6 6.8 1.6 5.1

17.8 0.4 4 34.6 100 100 28.5 23.4 5 1.3 3.8

14.5 0.3 3.5 44.9 100 100 43.4 34.9 8.5 0.2 8.3

14.2 0.4 5.3 45.8 100 100 46.2 36.2 10 0.9 9.1

18.8 0.4 4.8 36.3 100 100 41.3 35.1 6.2 0.8 5.4

13.5 0.8 3.9 42.8 100 100 36.4 29.2 7.2 0.8 6.4

20.1 1.1 6.7 35.4 100 100 22.9 17.4 5.5 1 4.5

16 2.7 7.9 31.3 100 100 17.5 13.5 4.1 1.1 3

18.3 0.7 3.3 37 100 100 21.4 15 6.3 0.7 5.6

15.7 0.1 4.3 35.9 100 100 22.5 17.9 4.6 1.3 3.3

14.8 1.2 4.4 49.2 100 100 32.6 24.9 7.7 2.5 5.2

19.5 0.7 4.4 37.4 100 100 31.3 26.3 5.1 1.2 3.9

23.5 0.4 4.4 32 100 100 31.8 23.2 8.6 0.7 7.9

LIABILITIES INCOME DATA 
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2 1.4 1.1 1.2 0.8 0.5 [25] 14.8 [31] 11.8 [44] 8.4 [24] 15.3

2.4 1.5 1 1.5 0.8 0.5 [27] 13.3 [40] 9.2 [52] 7.0 [13] 28.2

2.7 1.6 1.1 1.1 0.5 0.3 [12] 29.4 [17] 21.3 [25] 14.5 [28] 12.8

2 1.2 0.9 1.1 0.8 0.5 [30] 12.0 [41] 9.0 [47] 7.8 [22] 16.6

2.4 1.5 0.9 1.1 0.9 0.5 [32] 11.5 [39] 9.4 [46] 7.9 [21] 17.3

2.7 1.5 1.1 1.5 0.9 0.7 [35] 10.4 [44] 8.3 [58] 6.3 [32] 11.4

2 1.4 1 1.1 0.7 0.5 [35] 10.3 [43] 8.5 [52] 7.0 [32] 11.5

1.8 1.3 1 1.1 0.8 0.5 [22] 16.4 [38] 9.5 [52] 7.0 [10] 35.2

2.4 1.6 1 1.3 0.8 0.5 [37] 10.0 [47] 7.8 [57] 6.4 [41] 9.0

2.8 1.8 1.1 1.7 1.1 0.7 [33] 11.1 [49] 7.4 [65] 5.6 [35] 10.4

2.2 1.5 1 1.5 0.9 0.5 [38] 9.7 [48] 7.5 [59] 6.2 [34] 10.8

2.1 1.4 1 1 0.8 0.4 [29] 12.8 [43] 8.5 [55] 6.7 [37] 9.9

3 1.9 1.2 1.7 0.9 0.6 [31] 11.6 [45] 8.1 [60] 6.1 [63] 5.8

3.1 1.8 1.2 2 1 0.5 [35] 10.4 [49] 7.4 [66] 5.5 [67] 5.5

2.9 1.7 1.1 1.9 1 0.6 [38] 9.5 [47] 7.7 [60] 6.1 [46] 7.9

2.5 1.5 1 1.7 0.9 0.6 [38] 9.7 [47] 7.8 [63] 5.8 [36] 10.2

2.6 1.8 1.1 1.4 1 0.6 [38] 9.5 [48] 7.6 [64] 5.7 [28] 13.1

2.4 1.6 1.1 1.2 0.8 0.5 [35] 10.5 [46] 8.0 [58] 6.3 [36] 10.1

3 1.6 1 1.6 0.8 0.5 [35] 10.5 [47] 7.8 [57] 6.4 [28] 13.1

1.7 1.3 1.1 0.9 0.7 0.5 [37] 9.8 [47] 7.8 [56] 6.6 [29] 12.4

3.1 2.1 1.4 2.2 0.8 0.6 [37] 10.0 [44] 8.2 [59] 6.2 [47] 7.7

2.6 1.6 1.1 1.7 1 0.6 [35] 10.5 [45] 8.0 [58] 6.3 [18] 20.6

3.5 1.7 1.3 1.1 0.7 0.4 [25] 14.5 [41] 8.9 [54] 6.8 [68] 5.4
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

[37] 10.0 [59] 6.2 [15] 24.3 [22] 16.6 [34] 10.7 9.2 18.2 79.8 6.6

[41] 9.0 [70] 5.2 [16] 22.9 [28] 12.9 [54] 6.8 7.5 13.6 NM 8.4

[54] 6.7 [89] 4.1 [5] 74.0 [11] 32.1 [19] 19.2 6.6 12.2 60.9 5.8

[37] 9.9 [60] 6.1 [25] 14.6 [35] 10.6 [46] 8.0 9 42.7 -84.7 8.6

[45] 8.1 [55] 6.6 [22] 16.6 [33] 11.0 [41] 9.0 6.8 15.8 -52.3 5.2

[48] 7.7 [72] 5.1 [25] 14.7 [34] 10.9 [53] 6.9 7 12.1 28.9 6.1

[55] 6.7 [85] 4.3 [21] 17.2 [31] 11.6 [56] 6.6 7.8 15.2 NM 7.3

[32] 11.3 [55] 6.7 [20] 18.1 [36] 10.0 [60] 6.0 10.7 20.7 134.9 13.3

[63] 5.8 [88] 4.1 [24] 15.4 [37] 9.9 [56] 6.5 5.5 11.1 NM 11.9

[57] 6.5 [77] 4.7 [19] 19.5 [39] 9.4 [59] 6.2 4.4 8.9 32.7 9.9

[52] 7.0 [74] 4.9 [26] 13.9 [35] 10.3 [51] 7.2 6.3 11.7 135.5 7.5

[63] 5.7 [120] 3.0 [25] 14.7 [41] 8.9 [64] 5.7 6.1 13.8 454 5.8

[93] 3.9 [125] 2.9 [23] 15.6 [44] 8.3 [70] 5.2 4 6.2 18 14.1

[96] 3.8 [139] 2.6 [29] 12.6 [48] 7.5 [75] 4.8 3.2 7.4 18.5 19.8

[67] 5.5 [97] 3.8 [28] 12.8 [44] 8.3 [59] 6.2 4.3 12.8 88.4 21.3

[53] 7.0 [83] 4.4 [27] 13.4 [43] 8.5 [61] 6.0 5.7 9.6 316.6 12.7

[60] 6.1 [97] 3.7 [22] 16.4 [34] 10.6 [51] 7.2 4.2 7.9 48 7.7

[62] 5.9 [90] 4.0 [20] 18.1 [32] 11.3 [47] 7.8 4.9 12.7 47.6 7.4

[59] 6.1 [90] 4.1 [17] 20.9 [31] 11.7 [53] 6.9 4.6 9.7 NM 15

[56] 6.6 [86] 4.2 [22] 16.9 [37] 9.8 [49] 7.4 7.9 16.7 58.3 5.3

[97] 3.8 [163] 2.2 [11] 33.9 [26] 14.0 [43] 8.5 3.4 5.1 11.8 12.4

[42] 8.8 [72] 5.1 [16] 22.6 [28] 13.1 [43] 8.5 5.5 11 41.5 9.6

[122] 3.0 [177] 2.1 [13] 27.8 [24] 15.1 [46] 8.0 3.3 6.2 14 6.5
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

2.8 1.5 6.3 (18) 3.8 2.3 0.7 1.6 3.5 0.9 2.1

(49) 3.5 0.8 7.4 (16) 3.4 1.5 0.5 0.9 2.1 0.7 1.6

(305) 2.6 1.4 3.1 (72) 2.0 0.8 0.5 1 2.1 0.7 1.6

(59) 4.1 2.2 5.6 (27) 3.2 1.6 0.7 1.4 2.6 0.9 2

(17) 2.6 1.1 0.7 1.4 2.6 1.1 1.6

(74) 4.1 1.9 4.8 (30) 2.2 1.3 0.4 1 2.3 0.8 2

(70) 3.3 1.5 7.5 (27) 2.6 0.9 0.5 1 2.5 1 2.2

(35) 6.8 1.3 33.4 (17) 4.0 1.8 0.6 1 1.9 0.9 1.7

(75) 3.9 1.2 3.9 (30) 1.9 1 0.5 1.3 2.7 0.7 2

(57) 4.2 1.5 19.8 (23) 5.2 2.2 0.4 1 1.8 0.7 1.4

(159) 3.2 1.5 4.9 (57) 2.5 1.3 0.6 1.1 2.4 0.8 2

(43) 3.2 1.1 3.8 (10) 1.6 -0.6 0.6 0.9 2.2 0.7 1.7

(64) 4.2 1.7 29.1 (23) 3.3 0.8 0.3 0.6 1.1 0.6 1.6

(65) 4.1 1.3 19.9 (25) 7.3 2.6 0.3 0.6 1.5 0.6 1.2

(38) 4.9 1 12.7 (15) 5.9 0.9 0.4 1 2.7 0.5 2.1

(94) 3.7 1.8 7.1 (31) 1.9 1.1 0.4 0.8 1.9 0.7 1.6

(71) 3.0 1.3 31.2 (25) 3.1 1.5 0.4 0.9 3 0.7 2.1

(54) 2.5 0.9 10.4 (27) 2.7 1.4 0.4 1.1 2.2 1.1 2.3

(41) 3.9 1.7 7.7 (13) 4.6 1.6 0.3 0.6 1.7 0.5 1.7

(54) 3.0 1.3 6.5 (18) 3.5 2.2 0.3 0.9 1.7 1 2.2

(29) 3.3 0.9 8.5 (12) 2.3 1.2 0.2 0.4 1.2 0.5 0.9

(509) 3.0 1.3 4.6 (175) 2.3 1.2 0.4 0.9 2.3 0.7 1.6

(48) 3.0 1.3 2.7 (12) 1.7 0.5 0.2 0.7 2.1 0.8 1.9

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

5.5 32.9 (55) 19.8 7.8 12.2 6.2 1.8 7.4 4.4

3.8 48.8 (51) 12.7 4.8 17.6 6.8 0.2 14.4 7.3

3.2 33.6 (303) 16.3 3.5 13.3 6.3 1.5 9.9 5.2

3.1 42.7 (62) 27.3 8.9 16.5 7 3.3 6.9 3.9

3.4 29.2 (19) 17.4 8.1 10.9 6.4 1.7 6.8 3.2

4.3 38.8 (69) 20.4 4.9 14.8 8.1 2.3 16.1 7.1

7.2 49.3 (62) 24.6 8.7 14.9 7.2 1.8 13.5 6.1

3.2 42 (35) 23.2 10 16.7 7.7 0.4 17.5 7.8

6.2 41.6 (73) 20.3 5 17.8 8 1.3 11.5 4.6

4.8 43.6 (52) 23.9 9.9 15.7 8.8 1.4 16 6.5

4.2 45.8 (165) 23.4 8.6 16.8 7.1 1.8 11 5.3

4.6 32.4 (42) 17.8 2.9 13.2 5.3 0.3 11.4 7

3.8 61 (67) 24.8 7.3 20.1 8.5 2.1 21.7 8.2

2.9 61.6 (70) 25.2 4.2 22 8.9 2 13.2 5.2

5.4 42.8 (36) 24.0 2.6 17.7 11.2 -0.7 13.4 7.8

4.6 41.1 (93) 22.9 9.6 17.9 6.9 2.8 15.8 7.3

5.9 47.6 (77) 18.9 4.5 14.9 5.3 1 19.2 5.2

5.9 34.4 (51) 18.8 3.1 12.2 4 -0.9 17.3 5.2

4.5 56.4 (43) 26.5 14.9 19.6 11.1 2.8 17.3 7.8

4.6 37.2 (53) 18.3 5.1 11.9 4.9 1.1 22.4 7

2.7 45.3 (30) 14.3 -1.1 19.3 5.7 -0.6 12.1 6.5

4.9 47 (492) 19.8 5 15.8 6.3 1 15.1 7

4.9 49.8 (45) 19.1 3.4 15 6.2 1.3 22.9 7.6
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

2.4 2.7 2.1 1.4 1.2 (56) 2.4 4.4 2.7 (10) 4.5 8.8

3.4 3 2.1 1.6 1.4 (46) 3.1 4.7 2.6 (19) 4.3 7.5

3 2.8 2 1.3 2 (291) 3.5 5.5 1.3 (110) 2.4 5.5

2.4 2.3 1.9 1.3 1.7 (58) 3.1 4.8 1.8 (13) 3.9 6.1

1.8 2.3 1.8 1 2.1 (14) 4.1 6.9

4.2 2.9 2.3 1.6 1.3 (78) 2.3 3.6 1.4 (28) 2.5 8

3.4 2.7 2 1.7 1.3 (65) 2.9 4.2 1.5 (24) 3.5 4.6

3.7 3.4 2.5 1.4 1.1 (34) 1.9 4.4

2.8 2.4 1.6 1.1 1.5 (77) 3.1 6 2.1 (24) 5.2 10.7

3.2 2.4 1.7 1.1 1.2 (55) 2.9 5.3 2.4 (21) 4.8 9.5

3.3 2.6 2 1.4 1.7 (162) 3.2 5.3 1.9 (58) 4.8 7.6

4.2 2.6 2 1.5 1.3 (37) 2.3 3.9 1.4 (13) 2.7 8.4

4 2.6 1.8 1.2 0.9 (61) 2.2 4.4 1.9 (17) 5.1 9.4

2.7 2 1.2 0.9 1.4 (63) 2.9 4.9 1.8 (17) 4.9 14.9

4.5 2.7 2.1 1.4 1.5 (38) 2.1 3.2 1.6 (14) 2.6 4.3

4.1 2.8 1.8 1.4 1.4 (91) 2.3 3.5 1.4 (25) 5.4 9.3

3 2.6 1.7 1.3 1 (74) 2.5 4.6 1.5 (21) 5.0 7.6

2.9 2.4 1.8 1.3 1.1 (48) 2.4 3.9 1.7 (17) 3.6 5.5

3.8 2.6 2.1 1.6 1.1 (43) 1.9 3.5 0.8 (12) 2.9 3.9

4.4 2.8 2.1 1.6 1.2 (50) 2.7 4.3 3.9 (19) 4.8 8

4.1 2.4 1.7 1.4 2.1 (29) 3.0 4.1 2.4 (15) 3.5 5.4

3.8 2.8 2.1 1.6 1.6 (501) 3.0 5 2.9 (264) 5.0 8.4

4.4 2 1.6 1 1.9 (46) 2.7 4.4 2.2 (18) 5.8 10.8
3123031M 1575682M

1400509M 720086M

6806789M 4585226M

2836471M 1962981M

1385544M 1212795M

3179526M 1975107M

1707790M 985489M

5095024M 2074671M

3099180M 2643383M

2625260M 1865727M

4178120M 2746111M

1903193M 1191512M

3030563M 2235379M

3132574M 2838248M

2005088M 1143319M

2619274M 1943332M

4610758M 3243704M

3470999M 2494818M

2221138M 1335548M

1460164M 866927M

698273M 481420M

8180384M 4671592M

1105409M 872732M

Net Sales ($) Total Assets ($)
Data Period 4/1/00 3/31/01

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111

311211 15 5 7 1 16 44 7.5 20.1 17.1 1.2 45.9

313311 10 10 9 2 4 35 6.2 26.5 24 2.7 59.4

321113 58 65 63 18 64 268 5.7 11.7 27.9 3.9 49.3

322121 26 10 2 16 54 2.7 23.1 21.2 0.9 47.9

322130 6 4 1 1 6 18 5.5 25.1 17 0.4 48

322222 15 21 12 2 23 73 8.1 25.8 19.6 2.2 55.7

322299 20 10 14 5 17 66 4.1 25.4 26.8 1.5 57.8

324110 19 6 7 15 47 7.7 23.2 14.9 4.3 50.1

325188 17 12 10 4 29 72 6.9 24.5 19.5 3.4 54.3

325199 23 10 7 19 59 8.2 20.9 18.8 2.4 50.3

325211 36 30 32 6 40 144 4.5 29.6 22.3 2.6 58.9

325311 10 7 6 1 18 42 4.7 23.1 27.5 1.8 57.1

325411 18 8 10 2 19 57 8.7 17.8 26.2 5.7 58.4

325412 25 9 16 2 22 74 8.7 24.6 22.7 2.6 58.7

325611 13 8 6 3 14 44 7.6 23.7 25.9 3.7 60.9

325998 20 19 30 9 42 120 6 27.1 22.2 4 59.2

331111 23 15 8 6 28 80 5.2 25.2 20.4 2.7 53.4

331210 11 8 8 1 27 55 4.1 28.6 28.9 1.8 63.4

331221 12 12 8 1 12 45 5.8 28.8 24 1.1 59.7

331222 13 12 3 2 18 48 5.7 25.1 27.4 2.1 60.2

331314

332211 5 9 4 1 7 26 9.3 20.8 30.1 2 62.3

332999 67 104 141 53 165 530 7.6 28.4 20.8 1.8 58.6

336412 16 16 5 2 16 55 7.6 19.9 28 3.2 58.6

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

44.3 3.7 6.1 100 7.2 3.3 12.9 0.3 4.9 28.5

28.3 3.7 8.7 100 11.3 4.5 15.3 0.2 14.4 45.7

40.6 1 9.1 100 15.4 5.4 6.5 0.2 6.7 34.2

44 3.9 3.6 100 9.1 7.2 15.1 0.1 8.2 39.7

39.1 3.3 9.6 100 5.9 5.2 21.3 0.1 5.1 37.6

31.3 5.2 7.7 100 7 5.1 15.5 0.1 6.7 34.3

32 3.6 6.6 100 14.5 4.1 16.4 0.5 8.1 43.6

39.4 2 8.5 100 6.1 2.6 18.8 0.4 7 34.8

30.3 6.5 8.2 100 8.4 3.4 14.6 0.4 8 34.8

35.7 6.5 7.5 100 6.3 3.2 12.6 0.3 6.9 29.3

34.2 2.6 4.3 100 13.3 5.3 17.7 0.5 11.6 48.3

31.5 4.9 6.5 100 17.2 3.3 14.9 0.4 12.5 48.3

29.7 5.6 6.3 100 6.2 3.2 13.2 0.2 8.4 31.2

28.6 7.4 5.3 100 8 4.6 17.1 0.4 9.1 39.2

26.6 4.9 7.6 100 11 3.7 16 0.4 8.7 39.9

27.2 6.3 7.3 100 11 4.2 16.5 0.2 10 41.9

35.5 3.5 7.7 100 9.3 4.5 14.6 0.5 8.3 37.2

29.1 1.9 5.5 100 12.9 3.1 18 0.3 9.5 43.9

31.9 1.6 6.8 100 15 5.5 16.8 0.1 7.2 44.7

29.9 2.2 7.7 100 12.5 2.7 15.8 0.2 6.5 37.8

28.1 5.3 4.4 100 6.8 7 8.6 0.3 9.1 31.7

33.3 3.5 4.7 100 13.6 4.9 14.8 0.4 10.4 44.1

32.6 6.2 2.6 100 10.1 6.5 10.8 0.4 7.8 35.6

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

24.9 1.1 3.9 41.6 100 100 22.7 22 0.7 -0.7 1.3

19.7 0.4 2.9 31.3 100 100 28.8 26.7 2 1.8 0.2

22.2 0.5 3.3 39.8 100 100 19.5 16 3.5 1.5 2

25.2 1.6 5.1 28.4 100 100 21.7 16.6 5.1 2.1 3

20 1.1 4.7 36.6 100 100 18.3 14.5 3.8 -0.7 4.5

17.7 0.5 3.7 43.9 100 100 31.1 25 6.1 1.4 4.7

19.7 0.5 3.9 32.3 100 100 29 25.1 3.9 -0.4 4.3

20.5 1.9 2.9 39.8 100 100 28.6 19.2 9.4 0.1 9.3

18.1 0.9 7.7 38.5 100 100 34 27.3 6.7 2.2 4.5

21 1.3 3.7 44.6 100 100 32.2 24 8.2 0.4 7.9

20.2 0.7 7.7 23 100 100 27.6 22.6 5 1.9 3.1

10.4 0.5 4.7 36 100 100 31.4 28.5 3 0.5 2.5

21.8 0.5 4.5 42.1 100 100 44.1 38.4 5.7 0.7 5

18.8 0.4 5.8 35.8 100 100 42.1 33.7 8.4 1.3 7.1

14.1 0.4 4.6 40.9 100 100 40.5 34.5 6 1.3 4.8

16.2 0.5 3.4 37.9 100 100 34.8 29.7 5.1 1.2 3.9

21.6 0.9 6 34.4 100 100 22.1 17.6 4.5 2.5 2

17.2 0.8 6.4 31.7 100 100 19.4 15 4.4 1.2 3.2

23.9 0.8 5.6 24.8 100 100 23.6 19.1 4.5 0.4 4.1

12.9 0.3 5.3 43.7 100 100 23.3 18.1 5.2 1.3 3.9

18 0.2 7 43 100 100 32.2 24.6 7.6 1.8 5.7

19.3 0.5 4.6 31.5 100 100 31.1 25.2 5.9 1.5 4.3

25.2 0.7 4.6 34 100 100 28.6 23.5 5.1 2 3.1

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.7 1.6 1 1.9 1 0.4 [25] 14.5 [32] 11.4 [41] 8.9 [19] 19.2

2.2 1.4 1.1 1.1 0.7 0.4 [30] 12.3 [43] 8.5 [54] 6.8 [23] 15.7

2.7 1.5 1 1 (266) .5 0.2 [11] 33.0 [16] 22.8 [25] 14.4 [32] 11.4

1.6 1.3 0.9 0.9 0.6 0.5 [30] 12.1 [39] 9.4 [48] 7.6 [31] 11.7

2.6 1.6 0.9 1.3 0.9 0.6 [24] 14.9 [37] 9.8 [48] 7.6 [23] 15.8

2.8 1.7 1 1.8 1 0.6 [32] 11.6 [41] 8.9 [52] 7.1 [27] 13.8

2 1.3 0.9 1 0.7 0.5 [32] 11.3 [40] 9.1 [53] 6.9 [34] 10.8

2.1 1.3 1.1 1.3 0.8 0.6 [18] 20.7 [32] 11.4 [55] 6.6 [9] 39.2

2.5 1.6 1 1.4 1 0.5 [35] 10.5 [46] 8.0 [59] 6.2 [38] 9.7

2.5 1.8 1.2 1.4 1 0.7 [32] 11.3 [47] 7.7 [57] 6.4 [26] 14.1

2 1.4 1 1.2 0.8 0.5 [38] 9.6 [48] 7.6 [59] 6.1 [32] 11.3

2.1 1.3 0.9 1.2 0.6 0.3 [28] 13.0 [36] 10.2 [56] 6.5 [39] 9.4

2.7 2.2 1.4 1.3 0.8 0.5 [27] 13.6 [40] 9.0 [53] 6.9 [69] 5.3

2.7 1.6 1.2 1.5 0.8 0.5 [35] 10.3 [47] 7.8 [68] 5.3 [46] 7.9

2.7 1.4 1 1.5 0.6 0.5 [26] 14.0 [41] 9.0 [54] 6.8 [46] 8.0

2.4 1.5 1 1.5 0.8 0.5 [36] 10.2 [47] 7.8 [56] 6.5 [35] 10.3

2.1 1.4 1 1.3 0.8 0.5 [36] 10.0 [49] 7.4 [59] 6.1 [22] 16.6

2.3 1.6 1 1.1 0.7 0.5 [37] 10.0 [47] 7.8 [61] 6.0 [41] 8.9

3 1.6 0.9 1.7 0.8 0.5 [29] 12.4 [44] 8.2 [55] 6.7 [19] 19.5

2.6 1.4 1.1 1.2 0.7 0.5 [34] 10.8 [44] 8.2 [54] 6.8 [33] 10.9

3.8 2.3 1.6 2.4 1.1 0.4 [26] 14.3 [41] 8.9 [55] 6.6 [45] 8.1

2.6 1.6 1.1 1.7 0.9 0.6 [33] 11.0 [46] 8.0 [60] 6.1 [20] 18.6

2.5 1.5 1.1 1.1 0.7 0.5 [29] 12.7 [44] 8.3 [59] 6.2 [65] 5.6
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

[35] 10.4 [57] 6.4 [15] 24.0 [23] 16.1 [35] 10.4 6.2 13.8 218 6

[50] 7.3 [72] 5.0 [15] 24.4 [29] 12.4 [53] 6.9 6.5 14.1 80.4 6

[56] 6.6 [94] 3.9 [4] 86.3 [9] 38.5 [17] 21.4 6.3 12.7 180.6 5.1

[46] 8.0 [66] 5.5 [22] 16.8 [32] 11.4 [39] 9.4 10.1 22.3 -113.2 5.3

[42] 8.6 [55] 6.7 [21] 17.2 [27] 13.4 [48] 7.7 7.1 13.6 -29.9 10.6

[45] 8.2 [67] 5.5 [18] 19.9 [34] 10.8 [52] 7.0 6.2 11.5 254.7 6.5

[51] 7.1 [92] 4.0 [23] 16.2 [32] 11.5 [48] 7.6 6.8 15.8 -74.5 5.3

[20] 18.0 [58] 6.3 [22] 16.4 [37] 10.0 [57] 6.4 8.9 24.9 185.5 11.2

[54] 6.8 [89] 4.1 [23] 15.8 [34] 10.6 [58] 6.3 4.9 8.4 775.6 8.7

[57] 6.4 [87] 4.2 [21] 17.1 [40] 9.1 [54] 6.7 4.4 8.2 25.6 9.9

[49] 7.5 [73] 5.0 [21] 17.0 [34] 10.6 [54] 6.8 7 15.4 NM 4.8

[60] 6.1 [125] 2.9 [20] 18.3 [32] 11.3 [50] 7.3 8.2 18 -50.9 8.1

[104] 3.5 [135] 2.7 [27] 13.5 [43] 8.4 [67] 5.4 4.1 6.3 13.2 11.9

[94] 3.9 [135] 2.7 [31] 11.7 [49] 7.4 [81] 4.5 4.1 8.2 21.1 13.2

[63] 5.8 [92] 4.0 [16] 23.1 [34] 10.7 [58] 6.2 7 14.3 NM 15.3

[58] 6.3 [85] 4.3 [26] 13.8 [41] 9.0 [60] 6.0 5.5 11.9 NM 10.5

[57] 6.4 [82] 4.5 [23] 15.6 [37] 9.8 [53] 6.9 5.7 12.3 93 5

[64] 5.7 [101] 3.6 [17] 21.2 [29] 12.4 [58] 6.3 5.2 10.6 197.4 8.1

[48] 7.5 [91] 4.0 [17] 20.9 [27] 13.3 [47] 7.8 4.6 10.1 -88.2 4.4

[58] 6.3 [87] 4.2 [21] 17.3 [32] 11.6 [46] 7.9 5 13.1 24.9 9.1

[81] 4.5 [134] 2.7 [17] 22.0 [23] 15.7 [35] 10.6 3.9 5.4 7.9 15.6

[43] 8.4 [78] 4.7 [16] 22.3 [29] 12.8 [44] 8.2 5.8 10.8 55.7 8.5

[90] 4.0 [133] 2.7 [18] 20.3 [31] 11.9 [53] 6.9 4.2 8.3 33.2 4.6
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(42) 2.6 1.1 5.9 (14) 3.1 1.8 0.6 1.1 2.1 0.8 1.3

(33) 2.2 0.2 6.4 (10) 2.3 1.4 0.3 0.8 5.2 0.7 2.1

(252) 1.8 0.6 3 (66) 1.4 0.7 0.5 1 2.1 0.7 1.5

(53) 3.1 0.1 3.5 (21) 1.5 0.2 0.7 1.5 3.5 1 2.3

(17) 1.9 1.5 0.7 1.7 3 0.8 2.3

(66) 2.3 1 3.4 (23) 1.9 0.9 0.4 0.8 1.5 0.8 1.4

(63) 2.3 1.3 5.4 (20) 2.5 1.7 0.5 1 2.2 1.1 2.1

(42) 4.1 1.8 12.1 (15) 2.6 0.4 0.4 1 2 0.9 1.6

(62) 3.6 1.2 10.7 (19) 1.8 1.1 0.4 1 2.6 0.8 1.9

(56) 3.8 1.6 12 (20) 2.3 1.3 0.4 1.1 1.9 0.6 1.3

(131) 2.4 1 6 (41) 2.7 1.4 0.5 1.2 3.6 1 2.3

(40) 2.0 1.3 5.5 (13) 1.8 1.2 0.5 0.9 2.9 0.6 1.7

(52) 2.9 1.2 7 (23) 2.5 0.5 0.4 0.7 1.4 0.7 1.5

(68) 4.2 1.7 7.4 (29) 2.9 1.4 0.3 0.7 1.7 0.9 1.9

(38) 4.1 1.5 0.3 0.8 2.1 0.8 2

(107) 2.6 1.1 6.2 (44) 1.9 0.5 0.3 0.7 2.8 0.7 1.9

(71) 2.3 0.9 3.4 (21) 1.7 0.9 0.6 1.2 3.5 0.9 2.2

(54) 3.9 1.1 6.7 (14) 4.3 1.9 0.3 0.9 2.2 0.9 1.9

(40) 2.5 1.3 7.4 (13) 2.2 1.7 0.5 1.2 10.8 0.6 2.6

(42) 3.0 1.5 9.3 (12) 1.6 0.7 0.2 0.6 1.7 0.5 1.5

(25) 3.1 1.8 6.2 (11) 2.4 1.6 0.2 0.6 2.3 0.5 0.9

(489) 3.1 1.2 5.2 (148) 2.4 1.2 0.4 1 2.6 0.7 1.8

(53) 2.4 0.9 6.2 (17) 1.9 0.8 0.4 1.1 2.3 0.8 2.1

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

2.9 19.4 (40) 9.3 1 7.8 3.6 0.1 8.7 4.4

8.1 36.3 (29) 10.6 -0.3 7.5 4.2 -3 28.8 10.7

3.4 22.6 (243) 9.6 -1.6 9.7 3.3 -2.2 9.8 5.4

8.8 50.2 (45) 21.2 -8 13.6 8 -3.6 8.8 4.2

10.6 40.7 (17) 22.4 5.3 11.7 3.3 1.3 12.2 5

2.6 36.3 (67) 13.8 0.4 14.4 5.6 0.1 16.9 7.5

6.6 37.1 (59) 16.3 5.3 11.7 4.2 0.9 16.2 7.6

2.9 51.1 (46) 27.4 5.3 17.1 8 2.3 19.5 7.5

12.8 43.5 (60) 20.1 5.4 15.2 6.8 0.4 16.1 5.7

4.2 51.4 (53) 21.5 10.4 17 8.4 1.6 15.1 4.8

7 42.5 (122) 26.2 3.8 13.9 5.5 0.4 14.3 6.1

5.2 30.1 (36) 18.2 8.8 11.4 4 1.2 13.3 6.7

3.7 31.1 (52) 14.0 4.7 13.5 5.4 1.1 13 7.7

6.6 65 (66) 30.9 12 16.7 8 2.1 14.6 5.2

3.7 44.9 (41) 23.0 6 17.9 9 0.9 25.9 10.1

7.4 43.9 (108) 17.7 2.1 13.8 5.1 0.4 23.1 9.3

7.8 27.7 (69) 9.2 0 8.9 3.9 -0.7 9.6 5.3

5.8 47.2 (51) 21.2 5.1 14.2 6.9 0.6 19.2 7

25.8 30.7 (35) 14.4 7.7 16.6 6.1 1.4 19.1 8.6

3.6 28.3 (44) 16.1 4.7 13 5 1.2 22.5 7.2

4.3 57.3 (23) 14.6 6.3 15.8 6.5 2.1 13.5 6.2

5.7 48.5 (467) 23.1 5.8 17.7 7.4 0.9 14.5 7.2

5.2 40.4 (47) 16.7 -0.3 12 6.4 -0.2 10.3 5.8
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

2.2 2.6 1.9 1.2 2.1 (39) 3.2 4.4

4.7 3.2 2.5 1.6 0.7 (33) 2.0 3.4 1.5 (13) 3.4 6

3.2 2.8 2 1.4 2.1 (248) 3.3 5.5 1.2 (92) 1.9 4.6

2.6 2.6 1.8 1.4 1.4 (47) 2.9 4.5

3.1 2.8 1.9 1.4 1.7 (16) 2.4 3.8

4.1 3.1 2.2 1.5 0.8 (65) 2.6 4.2 1.6 (26) 2.8 6

4 2.9 2 1.5 1 (61) 2.6 4.6 1.7 (26) 4.3 6.8

2.9 3.7 2.2 1.4 0.9 (38) 1.5 4 2.3 (10) 4.5 9.8

3.3 2.7 1.7 1.1 1 (57) 2.9 4.2 2.2 (18) 3.7 9.7

2.3 2.2 1.4 1 1.3 (49) 2.7 5.1 2.2 (11) 4.3 8.4

3.6 2.9 2.1 1.4 1.1 (123) 2.2 4.2 1.6 (47) 4.0 8.6

4.3 2.5 1.9 1.7 1.7 (39) 2.4 4.1 1.6 (14) 3.8 8.6

3.5 2.5 1.9 1.1 1.5 (53) 2.8 5 2.4 (10) 5.7 9.2

2.8 2.5 1.4 1.1 0.9 (64) 2.4 4.5 1.3 (20) 7.0 10.1

5.7 2.9 2.2 1.9 0.8 (36) 1.8 3.2 2.5 (13) 5.2 11.1

4.3 2.9 2 1.4 0.6 (104) 1.6 3.6 2.4 (38) 5.9 9.5

2.9 2.4 1.7 1.2 1.6 (65) 3.0 5.4 1.9 (17) 4.9 7.3

4.2 2.5 2.1 1.6 0.7 (49) 1.9 3.2 1.1 (17) 2.8 7.4

3.9 3 2.2 1.6 1.3 (41) 2.1 4.3

3.6 2.3 2 1.4 1 (41) 2.2 3.3 1.7 (17) 4.1 6.5

3.5 2.2 1.7 1.3 1.4 (25) 3.3 5.3

3.9 2.8 2.1 1.5 1.4 (481) 2.8 4.7 2.8 (261) 4.8 8.2

3.8 2.2 1.6 1.2 2.3 (53) 3.4 5.8 1.5 (12) 4.9 9.6
2145928M 1189207M

502588M 261769M

9489578M 5023073M

2906514M 2066267M

953011M 700746M

2188129M 1340947M

1988404M 991789M

6167750M 2773021M

3277314M 2732900M

2573668M 1869397M

4510836M 2917156M

1550978M 870549M

3198151M 1834223M

3058663M 2702597M

2179955M 1085276M

3912471M 2898928M

3626800M 2874293M

2535239M 1563464M

2209475M 1097863M

2058063M 1175347M

1013633M 640200M

11080584M 5307303M

1538713M 1226424M

Net Sales ($) Total Assets ($)
Data Period 4/1/01 3/31/02

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111

311211 16 6 7 2 16 47 6.7 17.8 17.7 1.9 44.2

313311 7 8 7 1 7 30 5.5 26.9 24 1.5 57.8

321113 79 61 79 22 86 327 5.3 11.8 26.8 4.8 48.7

322121 17 4 7 2 27 57 4 22.8 15.2 2.5 44.5

322130 10 4 8 3 25 3.1 23.5 14.9 4.6 46.1

322222 21 17 10 3 21 72 5.4 27.7 21.3 2.1 56.5

322299 25 18 20 4 27 94 6.1 26.6 23.6 1.9 58.1

324110 16 2 5 15 38 9.7 22.3 16.7 4 52.7

325188 15 14 15 2 33 79 6.5 24.5 18.2 2.7 51.8

325199 28 8 10 2 19 67 6.8 19.5 17.5 4.5 48.4

325211 32 21 32 6 58 149 6.5 24.9 21.4 3.1 56

325311 10 6 5 2 10 33 6.8 21.6 25.4 2.5 56.3

325411 15 6 5 2 22 50 7.7 21.4 25.9 2.1 57.2

325412 26 7 23 4 21 81 10.3 25.3 21.3 3.7 60.6

325611 7 4 11 2 16 40 6.3 26.6 25.6 2.6 61.1

325998 20 15 25 2 28 90 8.9 26.7 23.5 2.7 61.8

331111 26 12 19 1 33 91 4.5 26.1 22 3.1 55.6

331210 13 9 7 2 34 65 4 26.1 27.3 2.1 59.4

331221 10 7 8 1 13 39 9 24.8 22 4.1 59.9

331222 15 9 3 4 17 48 5.7 27.3 24.3 1.1 58.4

331314

332211 5 4 5 1 14 29 4.8 21.9 40.3 0.8 67.8

332999 62 99 103 32 160 456 7.8 24.4 21.2 2.2 55.5

336412 13 10 8 2 27 60 7.6 23.3 32.5 2.3 65.7

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

47.2 2.1 6.6 100 8.1 3.6 10.6 0.4 6.4 29.1

32.3 4.6 5.3 100 14.2 4.7 15.7 0.1 6.8 41.5

41 0.8 9.5 100 13.1 5.4 7 0.1 5.5 31

46.9 4.1 4.5 100 8.8 7 12.8 0.2 8.8 37.5

42.7 5.6 5.6 100 8 9.1 14.5 0 7.9 39.5

32.6 3.9 7.1 100 10.7 5.4 17.6 0 6.6 40.4

32.1 3.5 6.3 100 12.9 5.4 15.2 0.4 7.4 41.3

34.8 3.2 9.3 100 7.9 3.3 18.9 0.2 7.7 38

36.6 4.7 6.9 100 9 4.9 14.5 0.4 8.1 37

37.9 5.3 8.4 100 6.4 4.5 12 0.3 7.4 30.6

36 3.8 4.2 100 11.8 5.1 14.4 0.2 10.9 42.4

30.1 7 6.6 100 14.5 3.2 12.5 0.5 10.4 41.1

29 8.1 5.7 100 7 4.9 14.2 0.3 10.7 37.1

23.3 7.5 8.6 100 5 3.1 18.3 1 10 37.3

28 6.3 4.6 100 12.8 5.2 16.8 0.3 19.2 54.3

26.9 5.5 5.8 100 9.5 3.7 15.9 0.2 9.3 38.6

33.4 2.6 8.4 100 11.7 4 14.5 0.4 9.6 40.2

31.7 1.8 7.1 100 13 3.5 13.7 0.6 8.8 39.6

31.2 2.9 6 100 9.8 3.8 13.3 0 9.9 37

33.8 2.9 4.9 100 11.8 4.1 17.1 0.3 8.3 41.7

24.7 1.3 6.2 100 12.5 3.6 11.3 0.1 6.2 33.6

34.7 3.8 6 100 9.7 5.4 12.5 0.3 8 35.8

24.4 5.6 4.2 100 12.4 5.3 15.2 0.5 8.8 42.2

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

22.3 1.5 4.8 42.3 100 100 23 19.8 3.2 1.5 1.8

24.6 0.6 4.4 28.8 100 100 23.6 21.9 1.7 1.8 -0.1

25 0.6 3.6 39.8 100 100 20.3 17.4 2.9 1.4 1.5

25.1 1.1 4.3 31.9 100 100 24.9 19.6 5.3 2.6 2.7

25.8 1.7 2.1 30.8 100 100 20 16.5 3.5 0.8 2.7

17.6 0.6 4.4 37 100 100 28 25.3 2.7 1.5 1.3

17.2 0.5 5.8 35.2 100 100 25.6 21.5 4 1.2 2.8

17.2 1.6 3.7 39.5 100 100 24.2 15.7 8.5 0.8 7.7

20.9 0.8 8.5 32.2 100 100 34.9 31.1 3.8 1.9 1.9

20.7 1 5.3 42.4 100 100 33.5 25.9 7.7 1.2 6.4

21 0.6 5.2 30.8 100 100 26.1 22.5 3.5 1.8 1.7

14.7 0.5 5.1 38.6 100 100 33 29.4 3.6 1 2.6

15 0.4 4.8 42.8 100 100 44.1 39.3 4.9 1.2 3.7

17.3 0.4 4.6 40.3 100 100 46.5 37.3 9.2 0.6 8.6

16.4 0.6 5.6 23 100 100 41.3 35.6 5.7 1.8 3.9

12.9 0.4 2.9 45.2 100 100 37 31.6 5.4 1.1 4.4

17.4 0.7 3.5 38.2 100 100 22.1 18.4 3.7 1.7 2

15.5 0.8 7 36.4 100 100 21.2 17.1 4 1.2 2.8

15.4 0.2 7.4 39.8 100 100 23.7 20.2 3.5 1.1 2.4

13.4 0.6 6.3 38.1 100 100 22.3 19 3.4 1.3 2

14.7 0.5 3.9 47.3 100 100 35.2 30.7 4.4 1.9 2.6

22.1 0.7 4 37.4 100 100 30.5 27.2 3.3 1.5 1.8

19.6 0.4 4.8 33.1 100 100 31.4 24.5 6.9 2.9 4.1

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.2 1.6 1.1 1.3 0.9 0.5 [23] 15.8 [31] 11.7 [38] 9.5 [26] 14.1

2.9 1.6 1.1 1.5 1 0.5 [33] 11.2 [40] 9.1 [49] 7.5 [22] 16.4

2.9 1.7 1.1 1 0.5 0.2 [11] 34.4 [18] 20.7 [26] 14.0 [32] 11.5

2 1.2 0.8 1.3 0.7 0.4 [31] 11.7 [38] 9.5 [52] 7.1 [17] 21.5

2.2 1.4 0.8 1.1 0.7 0.5 [32] 11.4 [41] 9.0 [52] 7.1 [18] 20.2

2.4 1.4 1 1.4 0.8 0.5 [38] 9.7 [43] 8.4 [53] 6.8 [29] 12.6

2.1 1.4 1 1.2 0.9 0.5 [34] 10.7 [42] 8.6 [50] 7.3 [29] 12.5

2 1.4 0.9 1.2 0.8 0.6 [14] 26.5 [28] 13.0 [52] 7.0 [9] 39.4

2.2 1.6 1 1.5 0.7 0.5 [32] 11.4 [42] 8.7 [52] 7.0 [25] 14.4

2.6 1.8 1.1 1.6 0.8 0.5 [32] 11.4 [43] 8.5 [56] 6.5 [24] 15.5

2.4 1.4 1 1.3 0.8 0.5 [35] 10.5 [45] 8.2 [54] 6.7 [30] 12.2

2.4 1.3 1.1 1.2 0.7 0.4 [25] 14.6 [40] 9.0 [60] 6.1 [53] 6.9

2.4 1.6 1.2 1.3 0.8 0.6 [31] 11.9 [40] 9.1 [54] 6.8 [69] 5.3

2.9 1.8 1.3 1.9 1 0.7 [34] 10.7 [50] 7.3 [68] 5.4 [44] 8.3

1.8 1.3 0.9 1 0.6 0.5 [32] 11.4 [41] 8.8 [50] 7.2 [42] 8.7

2.8 1.6 1.1 1.6 0.9 0.6 [35] 10.4 [43] 8.5 [54] 6.7 [39] 9.3

2.3 1.4 1 1.2 0.8 0.4 [35] 10.4 [47] 7.7 [59] 6.2 [24] 15.2

2.4 1.5 1.1 1.2 0.8 0.5 [33] 11.0 [46] 7.9 [56] 6.5 [32] 11.3

3.4 1.8 1.1 2.1 1 0.6 [33] 11.0 [47] 7.8 [55] 6.6 [26] 13.8

2.1 1.4 1.1 1.3 0.7 0.5 [33] 10.9 [41] 8.8 [50] 7.4 [25] 14.5

3.6 2.1 1.4 1.6 0.6 0.3 [35] 10.5 [45] 8.0 [59] 6.2 [75] 4.9

2.7 1.6 1.1 1.6 (455) .9 0.6 [32] 11.5 [41] 8.8 [55] 6.7 [22] 16.6

2.3 1.6 1.1 1 0.6 0.4 [32] 11.5 [47] 7.7 [60] 6.1 [75] 4.9
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

[35] 10.4 [62] 5.9 [13] 28.6 [18] 20.3 [35] 10.6 6.1 11.8 121.3 4.3

[46] 7.9 [73] 5.0 [16] 22.1 [28] 13.0 [39] 9.3 6.6 13.2 142.1 3.1

[56] 6.5 [95] 3.8 [4] 84.7 [11] 31.9 [20] 18.1 5.5 11.3 61.2 3.6

[35] 10.3 [68] 5.4 [18] 20.5 [29] 12.7 [51] 7.1 9.9 19.1 -23 5.9

[30] 12.1 [60] 6.0 [19] 18.9 [32] 11.3 [39] 9.4 5.8 15.4 -20.5 3.3

[49] 7.4 [71] 5.2 [23] 16.2 [35] 10.5 [55] 6.6 7 14.5 125.3 3.4

[45] 8.2 [78] 4.7 [17] 20.9 [30] 12.4 [44] 8.3 6.4 14.6 UND 5.1

[24] 15.2 [48] 7.6 [15] 23.8 [24] 15.1 [54] 6.7 9.2 20.8 -269.5 14.5

[46] 8.0 [77] 4.7 [23] 15.9 [34] 10.9 [59] 6.2 5.7 13.1 -189.6 7.2

[58] 6.3 [80] 4.6 [22] 16.3 [32] 11.3 [67] 5.5 4.3 9 81.2 9.1

[44] 8.2 [70] 5.2 [18] 20.1 [30] 12.1 [49] 7.4 5.7 14 -88.3 4.7

[72] 5.1 [105] 3.5 [23] 16.2 [33] 11.0 [47] 7.8 7.6 15.1 47.4 17.6

[91] 4.0 [139] 2.6 [28] 13.1 [36] 10.1 [71] 5.1 4.6 10.2 24.8 8.8

[85] 4.3 [137] 2.7 [27] 13.4 [45] 8.1 [88] 4.1 4.1 7.4 18.4 20.8

[58] 6.3 [81] 4.5 [18] 20.7 [38] 9.7 [70] 5.2 8.4 18.3 -53.3 8.1

[59] 6.2 [95] 3.8 [24] 15.2 [36] 10.2 [61] 6.0 4.8 9 43.5 14.1

[55] 6.6 [91] 4.0 [14] 25.3 [33] 11.0 [46] 7.9 5.2 11.7 999.8 4.8

[59] 6.2 [92] 4.0 [18] 20.1 [29] 12.6 [46] 8.0 5 10.5 115.3 9.3

[46] 8.0 [89] 4.1 [13] 27.2 [26] 13.9 [46] 8.0 4.4 8.4 44.2 4.3

[49] 7.4 [78] 4.7 [17] 21.1 [31] 11.6 [46] 7.9 8.1 16.5 77.8 7

[135] 2.7 [259] 1.4 [17] 21.9 [36] 10.2 [55] 6.6 3.1 3.9 8.1 8.2

[48] 7.7 [87] 4.2 [15] 24.7 [25] 14.3 [41] 8.8 5.2 10.5 57.5 6

[106] 3.4 [144] 2.5 [21] 17.6 [41] 8.9 [55] 6.6 4.4 6.7 31.7 7.1
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(44) 2.3 0.8 5.8 (15) 2.5 1.7 0.7 1.4 3.1 0.7 1.4

1.9 0.6 0.5 1.6 NM 0.7 3.5

(302) 1.5 0.3 3.3 (81) 1.5 0.2 0.5 0.9 2.2 0.6 1.5

(49) 2.1 0.7 2.8 (15) 1.8 0.9 0.8 1.3 3.3 0.9 2.1

(23) 1.9 0.8 0.9 1.8 3.9 1.4 2.8

(65) 1.5 0.7 2.1 (27) 1.4 0.7 0.5 1 2.3 0.9 2.4

(89) 2.0 0.8 5.9 (22) 2.1 0.7 0.5 1 2.3 0.8 2.2

(36) 8.0 2.3 12.8 (12) 2.8 1.3 0.3 0.9 1.9 0.8 1.7

(75) 2.6 1 7 (16) 2.4 1.3 0.5 1.4 5.2 0.8 2.3

(63) 3.1 1.2 5.8 (21) 1.4 1 0.3 1 1.8 0.7 1.6

(134) 2.2 0.4 2.7 (46) 1.6 0.9 0.5 1.4 3.1 0.9 2.3

(30) 3.0 1.2 0.4 0.7 1.9 0.6 1.5

(45) 2.6 0.6 3.5 (18) 1.5 0.7 0.4 0.7 2.1 0.8 1.9

(67) 8.4 3 10.7 (25) 4.5 1.8 0.3 0.5 1 0.6 1.2

(37) 2.6 1.2 0.4 0.9 2.7 1.1 2.6

(78) 2.8 1.3 10.2 (30) 2.8 0.8 0.3 0.6 1.5 0.6 1.5

(81) 2.1 0.6 7.9 (18) 2.0 1 0.4 0.8 1.6 0.9 1.9

(64) 2.5 0.5 4.4 (21) 2.4 1.2 0.4 1 2 0.8 1.9

(32) .9 -1.6 4.3 (10) .5 -0.2 0.3 0.9 1.8 0.6 1.3

(44) 1.8 0.1 0.3 1 3.3 0.7 1.7

(27) 1.9 0.9 0.3 0.4 0.8 0.6 1

(421) 2.0 0.4 3.6 (126) 1.6 0.8 0.4 0.9 2.4 0.7 1.7

(57) 2.8 1.2 9.4 (23) 3.1 1.3 0.3 0.9 2.8 1 2.4

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

3.7 16.8 (44) 7.9 -1.9 8.1 2.5 -0.5 7 4.5

NM 26.5 (23) 6.2 0.6 9.1 2.2 -2 21.6 9.2

4.5 21 (300) 6.5 -5.1 8.5 2.1 -2.9 9.5 4.9

7.1 33.2 (48) 14.0 -1 12.1 5.3 -0.8 6.9 3.4

5.8 20.1 (23) 10.3 1.2 8.3 3.6 -0.4 6.6 4.6

6 21.6 (66) 9.1 -0.7 7.5 1.7 -0.7 15.1 6.6

4.5 28 (82) 10.0 0.1 12.6 3.6 -0.7 19.3 7.6

2.9 60.3 (34) 34.1 10.9 25.4 12.1 5.1 35.3 9.4

9.7 32.3 (66) 15.3 3.2 13.3 4.9 0 14.7 4.7

3.4 47.9 (62) 17.9 1.8 14.8 5.5 0.6 12.5 4.8

7.9 27.5 (126) 11.5 -0.3 11.2 4.2 -2 13 5.3

3.9 38.8 (30) 15.1 6 10.8 5.6 1.5 16.1 6.5

3.4 38.9 (45) 19.2 0.6 13.2 4.7 -1.5 13.9 7.2

4.1 52.2 (72) 29.0 11.5 22.7 10.5 3.3 25.8 9.2

6.5 37.8 (33) 15.8 2.6 12 5.4 0.8 30.5 8.5

4.5 39.3 (82) 18.3 4.5 15.1 4.9 1.1 16.4 8.3

4.5 28.2 (83) 13.3 -2.3 10.4 3.9 -1.3 15.8 6.2

4.3 41 (60) 19.8 1.1 14.2 4.8 -1.6 13.3 5.8

5.5 28 (36) 6.1 -10.3 10.8 0.3 -6 12.7 6.9

6.5 24.5 (42) 9.5 -3.1 10 3.6 -2.7 14.8 6.6

2.4 21.5 8.1 -2.9 13.6 2.7 -1.1 14 7.3

5.1 31.9 (398) 12.0 -0.3 12 3.7 -2.3 13 6.2

10 39.6 (50) 19.5 3.1 11.5 5.4 0.6 17.1 8.2
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

3.2 2.7 2.2 1.5 1.6 (43) 2.8 4.5 1.4 (10) 3.9 10.2

3.7 3.5 2.3 1.6 0.3 (28) 1.8 3.6 2.9 (10) 4.3 6.1

2.9 2.6 1.8 1.3 1.7 (306) 3.3 5.5 1.3 (100) 1.9 4

2.5 2.2 1.7 1.3 1.7 (43) 3.8 6.6 1.5 (11) 2.8 6.3

2.6 2.3 1.8 1.5 1.1 (23) 2.6 4.2

3.9 3 2.1 1.5 1.4 (64) 2.4 4 1.8 (32) 3.6 5.5

3.8 3 2.1 1.6 0.9 (82) 2.4 4.4 1.6 (28) 2.6 5.5

3.9 3.8 2.5 1.6 0.6 (34) 1.4 3.5

2.7 3.1 1.9 1.1 1.2 (69) 2.9 4.9 2.3 (22) 5.1 12.1

1.9 2.1 1.4 0.9 1 (58) 3.1 5.7 1.6 (19) 2.9 10.4

3.1 2.6 1.9 1.4 1.3 (130) 2.7 4.7 2.7 (42) 6.8 10.3

4.1 2.1 1.9 1.4 1.4 (30) 2.1 4.1 1.7 (13) 4.5 9.2

4 2.7 1.8 1.1 2 (43) 2.8 4.2 0.8 (11) 3.2 12.3

3.6 2.6 1.8 1.1 0.2 (66) 1.5 3.5 2.3 (24) 5.2 14.2

5.2 3.1 2.3 1.9 1.1 (34) 2.2 3.9 2.9 (17) 5.4 12.9

4.9 2.8 2.1 1.3 0.6 (78) 1.4 3.2 3 (32) 5.1 8.7

3.1 2.5 1.9 1.2 1 (77) 2.6 4.5 2.3 (25) 3.3 7.8

3.8 2.5 2 1.5 1.2 (57) 2.9 4.3 1.8 (13) 3.9 8.7

3.5 2.5 1.8 1.5 0.9 (35) 2.5 4.5

3.9 2.6 2.1 1.6 1.1 (41) 2.9 4.4 2.4 (19) 5.5 8.3

4 2.1 1.6 1.1 1.8 (28) 3.4 4.7 1.9 (12) 5.3 8.9

3.4 2.6 1.9 1.4 1.5 (416) 2.9 5.1 2.9 (197) 4.5 7.9

4.4 2.3 1.6 1.2 1.9 (54) 3.2 4.5 1 (18) 2.9 9.8
2295264M 1336802M

744869M 372686M

7802169M 5260892M

2699066M 1967051M

1322170M 999554M

2758349M 1765464M

2827354M 1494352M

5260492M 1994066M

2446249M 1667479M

2728520M 2184806M

5275774M 3734934M

806334M 512544M

2482459M 1773070M

2641317M 2005562M

1019067M 600592M

3688980M 2421379M

4549108M 3244067M

3540742M 2159538M

1179435M 726460M

1457735M 877749M

609065M 397754M

8383931M 4851500M

1922837M 1351872M

Net Sales ($) Total Assets ($)
Data Period 4/1/02 3/31/03

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 8 2 1 11 8.4 10.8 1.3 1.4 21.9

311211 18 1 4 2 13 38 4.7 19.9 19.2 2.3 46.1

313311 14 15 5 9 21 64 8.3 28 25.3 1.9 63.4

321113 69 63 52 25 60 269 5.1 10.3 26.2 4.8 46.3

322121 19 14 4 3 25 65 5.2 24.1 18.2 2.3 49.8

322130 11 5 1 5 22 7.8 26.5 15.6 1.8 51.7

322222 16 31 7 2 19 75 5.2 26.6 22 1.5 55.3

322299 19 17 19 4 26 85 8.9 27.6 22.2 1.6 60.2

324110 15 5 1 3 15 39 10.9 21.3 15.9 6.5 54.6

325188 27 12 4 5 27 75 8.5 23.5 18.5 2.2 52.8

325199 26 9 8 2 23 68 7.7 23.4 19.6 4.1 54.8

325211 61 42 21 12 61 197 5.5 25.6 22.3 2.8 56.2

325311 12 11 2 2 10 37 7.9 22 25 1.1 56

325411 20 4 4 3 27 58 7.8 23.2 27.7 2.4 61.2

325412 50 16 11 6 43 126 13.8 25.3 18.9 4 62

325611 14 7 6 4 11 42 6.5 28.5 26.6 4 65.7

325998 36 20 11 2 33 102 10.3 25.9 23.1 2.9 62.2

331111 17 14 11 4 25 71 5.7 27 20.3 3.8 56.8

331210 20 13 9 7 24 73 6.2 30.4 26.1 1.8 64.4

331221 13 21 10 3 14 61 5.9 24.7 29.5 2.4 62.5

331222 11 12 5 6 18 52 5.9 25.2 33.2 1.5 65.8

331314 1 4 1 6 12 3.6 31.7 18.2 6.8 60.4

332211 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6

332999 74 127 99 58 149 507 9.1 25.1 21.2 2.8 58.2

336412 15 9 8 28 60 7.5 18 35.2 1.7 62.3

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

53.2 4.1 20.8 100 0.5 3.4 5.3 0.3 3.8 13.2

45.4 3.5 5 100 11.3 2.8 11.1 0.4 5.4 31

27.3 3.8 5.5 100 12.6 4.4 17.6 0.2 7.3 42

44.3 1 8.4 100 13.3 7 6 0.1 4.8 31.2

38.8 4.4 7 100 10.5 4.2 15 0.1 6.6 36.4

38 1.7 8.6 100 10.1 7.8 18.1 0 5.6 41.7

33.9 4.5 6.3 100 9.6 6.1 15.5 0.2 8.4 39.9

27.7 5.5 6.6 100 13.9 4 15 0.3 7.5 40.8

34.3 3 8.2 100 6.2 3 20.6 0.3 9.8 39.9

35.1 5.9 6.2 100 6.5 4.5 15.7 0.2 10.2 37.2

34.7 3.5 7.1 100 6.2 3.2 12.3 0.2 10.9 32.8

35.9 3.3 4.6 100 9.9 6.3 16.4 0.3 9.9 42.7

32.8 2.7 8.5 100 12.1 3.1 15.8 0.6 9.5 41.1

26.6 4 8.2 100 7.8 5.3 13.9 0.6 13 40.7

25 6.9 6.2 100 6.5 3.4 15.3 0.7 10.5 36.4

26.1 3.2 4.9 100 15.1 4 18.4 0.2 9.5 47.1

28 5.3 4.5 100 9.4 4.1 18.5 0.2 9.8 42

32.5 2.6 8 100 11.2 4 15.6 0.3 8.8 39.9

28.7 2.4 4.4 100 14.1 3.9 17.2 0.3 7.6 43

29.1 1.6 6.7 100 14.4 4.3 15.9 0.1 6.8 41.5

25.1 2.5 6.6 100 20 3.2 16.8 0.3 5.5 45.7

25.6 7.5 6.5 100 13.5 2.2 14.2 0.7 6.3 36.9

27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9

34 3.2 4.6 100 10.4 5.4 13.8 0.3 9.2 39.1

27.8 6.5 3.4 100 13.2 6.3 13.5 0.2 7.4 40.6

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

30.8 0.4 2.2 53.4 100 100 100 67.5 32.5 15 17.4

26.1 1.7 3.2 38 100 100 21.8 17.7 4.1 0.9 3.2

17.5 0.3 2.8 37.4 100 100 30.4 25.8 4.6 1.6 3

25.1 0.6 6.1 37 100 100 19 17 1.9 1.2 0.8

19.2 1.4 4.5 38.6 100 100 24.6 21.5 3.2 1.5 1.6

19.3 1.3 5.1 32.6 100 100 20.3 16.9 3.4 0.4 3

17.1 0.9 6.5 35.5 100 100 31.8 28.1 3.7 1.8 1.9

14.3 0.4 6.2 38.3 100 100 25.8 21.2 4.6 1.2 3.4

9.4 1.8 5.7 43.2 100 100 20.3 14.9 5.3 0.3 5.1

18.7 0.8 5.3 38 100 100 35.1 28.8 6.3 1.5 4.7

16.7 1.2 4.8 44.6 100 100 30 23.3 6.7 0.9 5.8

21.6 1 7.2 27.4 100 100 26.8 22.1 4.6 1.5 3.1

13.8 0.8 3.6 40.6 100 100 32.3 29.1 3.2 0.2 3

10.7 0.4 5.5 42.8 100 100 43.4 37.1 6.3 1.8 4.5

16.1 0.4 6.4 40.7 100 100 45.9 35.1 10.8 1.1 9.6

13 0.4 5.4 34 100 100 35.3 30.9 4.3 0.8 3.6

15.5 0.5 6 36 100 100 34.2 28.3 5.8 1.1 4.8

16.5 0.4 6.1 37.1 100 100 24.9 20.3 4.7 0.8 3.8

17 0.7 6.2 33 100 100 23.5 20.7 2.8 0.9 1.9

17.4 0.8 6.6 33.7 100 100 21.9 18.7 3.2 1.2 2

10.9 0.8 5.7 36.9 100 100 21.9 19.9 2 0.4 1.5

11.5 0 4.6 46.9 100 100 32.8 28.4 4.4 0.8 3.6

14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8

20 0.6 6.7 33.7 100 100 29.4 26.3 3.1 1.4 1.6

19.7 0.5 4.5 34.8 100 100 28.4 23.1 5.3 1.7 3.6

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.1 1.7 0.2 1.8 1.1 0.2 [6] 57.1 [29] 12.4 [66] 5.5

2.3 1.4 1.1 1.3 0.7 0.5 [25] 14.5 [34] 10.8 [41] 9.0 [16] 23.1

2.5 1.6 1 1.4 0.9 0.5 [24] 15.0 [40] 9.2 [52] 7.0 [4] 104.1

2.5 1.6 1.1 0.9 0.4 0.2 [10] 35.4 [17] 21.9 [24] 15.3 [27] 13.6

2.2 1.4 1 1.4 1 0.5 [34] 10.7 [44] 8.3 [59] 6.2 [29] 12.6

2 1.4 0.8 1.2 0.7 0.5 [33] 11.0 [42] 8.8 [52] 7.0 [20] 18.1

2.1 1.5 1.1 1.1 0.8 0.6 [37] 9.7 [43] 8.4 [50] 7.4 [27] 13.3

2.5 1.6 1 1.7 1 0.6 [33] 11.1 [42] 8.6 [51] 7.1 [26] 14.1

1.8 1.4 1 1.1 0.8 0.5 [17] 21.1 [28] 13.1 [37] 9.7 [10] 36.3

2.2 1.5 1 1.4 0.9 0.5 [33] 11.2 [44] 8.3 [54] 6.8 [29] 12.7

2.8 1.7 1.3 1.3 1 0.6 [36] 10.0 [47] 7.8 [62] 5.9 [22] 16.8

2.2 1.4 1 1.2 0.7 0.5 [34] 10.7 [45] 8.1 [54] 6.7 [33] 11.1

2.1 1.4 1 1.3 0.7 0.4 [21] 17.7 [36] 10.2 [60] 6.1 [46] 8.0

2.1 1.5 1 1.3 0.7 0.5 [31] 11.6 [39] 9.4 [60] 6.1 [63] 5.8

3 1.9 1.3 2.2 1 0.6 [32] 11.3 [46] 7.9 [59] 6.2 [33] 11.1

2.4 1.6 1.1 1.4 0.8 0.5 [31] 11.8 [40] 9.1 [52] 7.0 [38] 9.6

2.7 1.5 1.1 1.3 0.8 0.5 [35] 10.5 [46] 8.0 [58] 6.3 [32] 11.3

2.4 1.6 1 1.4 0.9 0.5 [37] 9.9 [47] 7.7 [57] 6.5 [16] 23.5

2.3 1.7 1.1 1.4 0.8 0.5 [36] 10.1 [46] 7.9 [60] 6.1 [32] 11.5

2.5 1.6 1.1 1.2 0.8 0.4 [36] 10.2 [46] 7.9 [55] 6.7 [40] 9.1

1.9 1.3 1.1 1 0.6 0.4 [35] 10.4 [46] 7.9 [55] 6.6 [50] 7.3

4.9 1.4 1 3.6 0.7 0.5 [38] 9.6 [45] 8.1 [65] 5.6 [15] 24.5

3.4 2.2 1.5 2.1 1.1 0.6 [30] 12.0 [46] 7.9 [60] 6.1 [50] 7.3

2.6 1.6 1.1 1.6 0.9 0.5 [32] 11.6 [43] 8.5 [57] 6.4 [23] 15.9

2.5 1.5 1.1 0.9 0.6 0.4 [25] 14.8 [43] 8.5 [57] 6.4 [79] 4.6
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

8 9.9 -3.3

[43] 8.4 [64] 5.7 [16] 23.3 [21] 17.6 [29] 12.6 6.7 14.1 51.2 6.1

[42] 8.6 [93] 3.9 [14] 26.2 [25] 14.5 [47] 7.7 5.3 12.7 UND 9.8

[56] 6.5 [91] 4.0 [5] 80.6 [10] 36.1 [20] 17.9 6.5 13 89.8 4.1

[48] 7.7 [71] 5.1 [21] 17.4 [34] 10.7 [54] 6.8 6.5 12.8 NM 7.8

[38] 9.6 [59] 6.2 [17] 21.5 [37] 9.8 [54] 6.7 7.3 24.9 -25.8 6.2

[43] 8.5 [67] 5.4 [21] 17.1 [32] 11.4 [45] 8.2 6.7 17.4 95.3 6.1

[45] 8.1 [66] 5.5 [16] 23.0 [27] 13.4 [44] 8.3 4.8 11.4 215.2 6.7

[21] 17.6 [38] 9.7 [19] 19.5 [31] 11.6 [45] 8.1 8.7 22.8 999.8 31.7

[53] 6.8 [93] 3.9 [27] 13.5 [43] 8.6 [64] 5.7 6 11.2 165.9 10.9

[51] 7.2 [90] 4.1 [19] 19.0 [32] 11.5 [51] 7.2 4.3 8.8 16.4 11.3

[49] 7.5 [65] 5.6 [21] 17.0 [36] 10.1 [48] 7.6 6.6 12.5 584.7 7.4

[60] 6.1 [89] 4.1 [22] 16.3 [35] 10.5 [60] 6.0 7.7 19.2 -84.1 5.6

[90] 4.0 [144] 2.5 [28] 13.2 [41] 9.0 [64] 5.7 5.6 11.1 100.7 13.5

[77] 4.7 [129] 2.8 [25] 14.5 [40] 9.2 [62] 5.8 3.8 7.5 16.3 27.8

[60] 6.1 [78] 4.7 [23] 15.8 [44] 8.3 [63] 5.8 6.3 11.3 34 11.4

[56] 6.5 [90] 4.1 [22] 16.4 [39] 9.3 [59] 6.2 4.3 9.5 126.6 10.5

[50] 7.4 [92] 4.0 [20] 18.0 [33] 11.2 [50] 7.3 4.5 11.3 -154.9 10.4

[58] 6.3 [91] 4.0 [15] 23.6 [32] 11.2 [49] 7.5 5.1 9.9 67.6 6.2

[71] 5.1 [102] 3.6 [19] 18.9 [33] 11.2 [52] 7.1 4.9 9.2 27.5 8.8

[74] 4.9 [121] 3.0 [22] 16.2 [38] 9.6 [52] 7.0 5.1 12 62.3 3

[31] 11.8 [67] 5.5 [13] 27.6 [38] 9.7 [45] 8.2 6.5 16.6 119.1 11.3

[94] 3.9 [162] 2.3 [5] 76.4 [19] 18.8 [44] 8.4 3.7 4.8 9.5 6.3

[46] 7.9 [78] 4.7 [16] 23.3 [28] 13.0 [44] 8.3 5 9.8 93.9 7.2

[110] 3.3 [151] 2.4 [22] 16.6 [40] 9.2 [51] 7.2 3.8 8.4 25 7.3
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

0.1 1.3 3.1 0.1 1.2

(37) 2.4 1.2 5.9 (14) 3.2 2.8 0.7 1.3 2.8 0.9 1.7

(57) 3.1 1.3 12.9 (12) 3.7 1.6 0.2 0.5 1.9 0.8 1.8

(253) 1.7 0.1 3.4 (66) 1.6 0.4 0.6 1.1 2.7 0.7 1.8

(60) 3.3 0.8 4.1 (18) 2.6 1.4 0.4 1.2 2.7 0.7 2

(21) 2.2 1.3 0.7 1.4 2.6 0.8 1.9

(69) 2.7 1.3 3.6 (27) 1.6 1.1 0.5 1 2.4 1 2

(78) 2.5 0.9 5.3 (22) 2.3 0.4 0.3 0.7 1.6 0.8 1.7

(35) 7.4 2.5 0.2 0.8 1.5 0.8 1.6

(72) 4.5 1.3 5.8 (30) 1.8 0.8 0.5 0.9 2.5 0.7 1.5

(61) 5.9 1.6 13.6 (20) 2.2 0.4 0.2 0.6 1.6 0.6 1.3

(185) 3.0 0.8 4.5 (55) 2.1 0.8 0.6 1.3 3.1 1.1 2.2

(36) 3.7 1.1 6.5 (13) 2.4 1 0.5 0.8 1.5 0.6 1.4

(51) 3.4 1 3.9 (20) 1.8 0.6 0.2 0.7 1.3 0.8 1.4

(115) 7.5 2.8 19.6 (31) 3.5 1.8 0.2 0.7 1.4 0.5 1.4

(37) 4.4 1.4 4.4 (10) 1.8 -0.6 0.3 0.8 1.8 0.7 1.9

(94) 3.5 1.4 9.6 (36) 2.7 0.8 0.4 0.8 2.2 0.7 1.9

(65) 3.6 0.7 0.4 0.9 2.1 0.6 2.2

(68) 2.0 0.7 6.4 (15) 3.1 1.3 0.4 1.1 3.4 0.9 1.9

(56) 2.2 -0.2 7.3 (17) 2.0 0.6 0.4 0.7 2 0.7 1.7

(45) 1.5 -1.7 49 (15) 2.6 1.3 0.2 0.7 1.5 1 1.9

(11) 3.8 1.1 0.2 0.5 3.7 0.4 1.3

(25) 2.9 1.5 0.2 0.6 1.6 0.4 1.1

(464) 2.6 0.1 5.1 (119) 2.4 1.1 0.4 1 3.1 0.7 1.8

(57) 2.7 0.9 6.2 (25) 1.7 0.8 0.4 0.9 3 1 2.2

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

3.7 18 11.9 1.9 11.6 3 1.8 34.3 0.5

3.6 30.6 (35) 13.6 2.6 9.2 4.3 1 6.7 5.1

3.9 35.6 (55) 11.7 4 13.6 4.1 0.5 40.6 13.5

3.9 19 (245) 7.1 -4.4 7.1 1.9 -2.1 8.2 4.7

5.9 29.3 (54) 15.7 1.2 10.2 4.7 -0.8 15.3 4.3

6.2 34.5 (19) 12.3 3.8 9 3.2 1.4 11.9 4.7

5 28.6 (66) 14.6 2.3 11.4 4.2 0.7 11.4 7

4.9 29.4 (77) 13.1 -1 11.3 4.5 0.2 23.8 8.1

2.6 36.1 (37) 12.6 6 16 6.8 1.7 29 8.1

3.9 34.1 (65) 20.7 3 14.1 7.4 0.5 11.2 4.8

2.9 37 (64) 19.0 4.8 17.8 6.7 2 23.4 5.1

7.5 41.7 (171) 18.4 4.1 12.8 5.9 -0.2 12.7 5.5

2.6 31.1 (35) 17.5 1.1 10.6 6.5 0.4 15.1 7

3.2 44.4 (56) 22.7 0.6 16.4 6.4 0.1 22.5 9.2

4.7 68.7 (110) 29.3 13.6 25.3 13 3.5 30.7 7.1

3.7 35.5 (37) 18.3 1.7 14.1 6.2 0.5 23 9.7

6.9 49.7 (89) 16.9 4.9 16.2 7.1 1.2 20.4 7.7

4.6 51.6 (65) 24.3 3.7 16.4 6.3 -0.6 14.4 6.6

9.7 38.9 (62) 12.4 -0.4 10.3 3.8 -0.5 19.2 7.9

5.5 30.5 (54) 7.3 -4.4 8.9 3.3 -2.2 13.7 7.5

3.6 17.5 (47) 8.2 -5.3 5.3 2 -3.7 25.1 8.9

16.4 11.6 (11) 7.9 1.3 11.5 3.4 0.2 27.9 8.2

2.3 32.9 (26) 12.9 1.9 12.1 5 0.6 16.7 6.3

6.2 32.2 (430) 12.2 -3 12.6 4.2 -2.5 13.4 6.7

10.3 32.2 (50) 14.3 -5.9 12.1 5.7 -0.7 13.3 7.6
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.2 0.8 0.2 0.1 1 7.6 16.3

2.5 2.5 2 1.4 2.2 (31) 2.8 4.9 1.6 (12) 3.3 6.3

6.7 3.7 2.7 1.6 0.6 (59) 1.5 3.7 2.5 (26) 3.8 7

2.9 2.7 1.8 1.2 2.2 (249) 3.7 5.5 1.1 (86) 2.3 3.7

2.3 2.2 1.6 1.1 1.4 (50) 3.3 5.6 1.3 (18) 3.3 5.9

2.6 2.9 1.8 1 1.7 (18) 3.4 4.6

4.3 2.8 2.3 1.7 2 (69) 3.1 4.9 2.4 (33) 4.4 6.8

4 3.3 2 1.4 1.3 (68) 2.8 4.5 1.1 (33) 3.0 4.4

3.9 3.7 2.4 1.8 0.5 (37) 1.7 3.7

2.7 2.6 1.6 1.1 1.6 (67) 3.1 4.8 2.6 (18) 7.5 19.2

2.3 2 1.4 1.1 1.3 (58) 2.4 5 1.7 (16) 2.3 7.5

3.3 2.8 2.1 1.4 1.6 (174) 3.2 5.3 2.6 (54) 4.6 7.8

3.7 2.8 2.1 1.5 1.9 (35) 2.6 5.1 1.8 (13) 3.9 7.7

4.5 2.7 2 1.3 1.2 (48) 2.5 4.4 2.4 (14) 5.7 15.4

3.8 2.6 1.8 1.1 1.2 (96) 2.1 3.7 1.4 (30) 4.9 14.1

6 3 2.3 1.8 1.4 (38) 2.0 3 2.6 (13) 4.3 11.8

4.8 2.6 1.9 1.5 1 (93) 2.3 3.7 2 (29) 3.7 7.2

3 2.7 1.9 1.3 1.5 (63) 2.9 5 1 (22) 1.9 4

4.2 3 2.2 1.5 1.1 (70) 2.2 4.2 2.3 (22) 6.6 11.7

3.8 2.5 1.9 1.2 1.4 (57) 2.3 4 1.1 (18) 2.6 4.3

4.5 2.3 2 1.3 0.7 (47) 2.0 4 2.1 (18) 3.9 8.1

4.2 3.5 2.2 1.2 0.6 (11) 2.2 5

3.5 2.2 1.4 1.2 1.1 (24) 3.7 5 2.2 (11) 7.1 17.2

3.4 2.6 1.9 1.5 1.7 (459) 3.2 5.7 2.4 (211) 5.1 8.4

3.6 2 1.4 1.1 2.1 (54) 3.4 5.3 0.9 (18) 2.2 5.7
166547M 300911M

3096560M 1646673M

1535025M 724483M

7727374M 4961739M

3337911M 2718305M

1544880M 1401127M

2006729M 1182330M

2856781M 1529879M

6786976M 2265149M

2663219M 1906124M

2486877M 1908228M

9187583M 4808785M

1223942M 596216M

2451263M 1425039M

5116983M 4018632M

1398233M 705114M

4017244M 2332718M

2363486M 1576547M

2789981M 1694595M

2442961M 1624952M

1318766M 1088433M

342429M 157988M

2043442M 1141683M

8389389M 5277631M

1626394M 1249752M

Net Sales ($) Total Assets ($)
Data Period 4/1/03 3/31/04

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 9 1 2 1 4 17 14.2 15.7 5.3 2.3 37.4

311211 25 2 10 2 15 54 3.8 18.5 20 3.7 45.9

313311 18 16 17 8 22 81 6.6 26.4 27.5 5.7 66.2

321113 69 58 68 32 60 287 6 11.5 26 4.8 48.2

322121 23 11 4 3 22 63 4.1 22.9 17.8 1.5 46.2

322130 7 2 5 7 21 7.4 25.1 13 2.5 48

322222 18 31 16 9 22 96 6.3 25.7 23.3 2 57.3

322299 29 25 18 8 36 116 6.9 25.4 24 2.2 58.6

324110 26 7 4 4 16 57 12.4 20.7 14 1.9 49.1

325188 34 15 17 7 20 93 5.9 26.7 21.6 3.2 57.4

325199 28 15 6 2 30 81 6.5 21.7 17 3.4 48.7

325211 46 39 43 13 64 205 5.9 28.3 21.4 2.5 57.9

325311 21 6 6 3 9 45 9 22 23.3 3.3 57.6

325411 16 7 7 4 21 55 9.2 20.3 27.8 4.4 61.7

325412 49 21 41 5 45 161 14.5 25.6 21.2 4.4 65.7

325611 13 13 13 3 10 52 7.5 29.1 24.9 3.2 64.7

325998 33 31 32 7 51 154 6.8 28.5 23.8 3.6 62.7

331111 19 24 13 12 37 105 8 28.3 20 2.4 58.7

331210 27 29 19 4 25 104 5.2 31.5 25.2 2.5 64.4

331221 17 16 11 6 23 73 5.3 25 28.1 1.9 60.3

331222 12 18 4 5 19 58 6.3 27 28.2 1.4 62.9

331314 1 4 2 1 3 11 5.2 38.4 17.4 0.3 61.3

332211 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6

332999 65 135 128 56 161 545 8.6 26.9 21.8 2.6 59.7

336412 17 21 8 1 26 73 7.8 21.1 33 4.1 65.9

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

55.2 2.3 5.1 100 6.7 3.1 13.8 0 7.7 31.3

44.4 3.3 6.3 100 10.5 3.5 11.8 0.2 7 33.1

21.7 5.4 6.6 100 11.9 7 18.1 0.2 8.7 45.7

43 1.2 7.6 100 13.1 6.2 6.3 0.2 5.4 31.3

41.7 4.8 7.2 100 6.2 3.2 14.8 0.1 8.8 33

39.6 4.8 7.6 100 9.3 5 16.3 0 6.8 37.4

31.2 5 6.6 100 12.8 4.3 14.3 0.1 6.7 38.3

29.5 4.6 7.2 100 9.8 3.5 14.6 0.3 8.2 36.5

36.7 3.7 10.5 100 6.2 3.4 18.2 0.3 6.5 34.6

30.9 2.9 8.8 100 11.8 4.5 18.9 0.2 12.4 47.7

40.1 5.1 6.1 100 9.5 4.8 14 0.3 9.1 37.7

32.8 4.2 5.1 100 12.7 4.7 18.1 0.2 12.1 47.7

32.9 3.8 5.7 100 10.2 4.6 15.6 0.5 9.1 40.1

24.6 5.1 8.5 100 7.1 2.6 14.4 0.8 12.7 37.6

22.8 6 5.5 100 6 2.9 15.8 0.5 10.9 36.2

22.9 4.9 7.4 100 12.5 5.3 19.9 0.3 8 46

26.5 5.1 5.7 100 10.8 3.9 18.9 0.4 9.8 43.8

29.4 3.4 8.6 100 10.2 2.6 17.7 0.6 11.3 42.4

28.9 2 4.7 100 16.2 3.1 18.6 0.2 7.7 45.8

32.9 0.8 6 100 15.7 3.7 16 0.2 7.2 42.8

28.4 1.9 6.7 100 15.6 3.4 17.2 0.2 7.6 44

28.7 2.6 7.4 100 27.5 2 22.8 0 3.5 55.8

27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9

31.4 3.5 5.3 100 12.2 4.9 14.8 0.3 9.2 41.3

25.8 3.9 4.5 100 15.7 4 12.3 0.9 8.2 41

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

25.7 0.1 1.7 41.2 100 100 100 79.2 20.8 9.1 11.6

22.9 1.4 5 37.5 100 100 24 20.8 3.2 1.3 1.8

11.7 0.5 6.7 35.4 100 100 29.9 26 4 1.4 2.6

26.1 0.6 5.4 36.6 100 100 21.5 17.8 3.7 1 2.7

21.1 1.7 7.9 36.2 100 100 25.9 21.1 4.8 1.3 3.5

20.2 2.2 10.4 29.8 100 100 21.4 15.8 5.5 2.8 2.7

14.5 0.8 8.5 37.9 100 100 32.1 28.1 4 1.1 2.9

15.3 0.8 5.3 42.1 100 100 25.8 20.7 5 0.7 4.3

13.5 1.2 3 47.7 100 100 21.5 15.9 5.6 1 4.6

14.3 0.8 8.2 29 100 100 34.5 30.2 4.2 1.2 3

18.7 0.7 9 33.9 100 100 28.1 21.9 6.2 1.4 4.8

18.3 1.2 8.2 24.5 100 100 27 21.6 5.4 1.6 3.8

18.3 0.9 5.4 35.4 100 100 27.9 23.7 4.2 0.9 3.3

7.5 0.8 10.8 43.3 100 100 45.9 38.8 7.1 1 6.2

14.2 0.6 5.2 43.9 100 100 44.8 37.6 7.2 0.5 6.7

14 0.1 2.9 36.9 100 100 37.3 32.9 4.3 1.2 3.2

12.3 0.6 5.9 37.5 100 100 34.9 30.6 4.3 0.8 3.5

15.2 0.7 9.5 32.2 100 100 23 21.3 1.7 0.6 1.1

16.9 0.8 8.4 28 100 100 23.8 20.6 3.2 1 2.2

18 0.7 7.7 30.8 100 100 22.3 21.1 1.2 1.1 0.1

11 0.6 7.4 37.1 100 100 17.3 16.2 1.1 0.9 0.1

15.6 0.2 2.8 25.6 100 100 24.9 22 2.9 1.4 1.6

14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8

18.6 0.6 6.6 32.8 100 100 29 26.1 3 1.1 1.8

13.6 0.4 6.1 38.8 100 100 29.6 23.6 6 0.9 5.1

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

3.4 1 0.4 2.8 0.8 0.3 [23] 16.0 [29] 12.4 [79] 4.6

1.9 1.4 1.1 1 0.7 0.4 [25] 14.7 [34] 10.7 [42] 8.8 [27] 13.6

2.6 1.4 1 1.3 0.7 0.4 [23] 16.0 [39] 9.3 [54] 6.7 [11] 32.4

2.9 1.6 1.1 1.1 0.5 0.2 [10] 34.8 [17] 21.2 [26] 14.0 [31] 11.9

2 1.5 1.1 1.2 0.9 0.6 [32] 11.3 [38] 9.5 [48] 7.6 [18] 20.8

1.9 1.2 0.9 1.2 0.8 0.5 [33] 11.0 [40] 9.0 [46] 7.9 [3] 126.3

2.7 1.6 1.1 1.5 0.9 0.6 [33] 11.0 [43] 8.4 [51] 7.1 [31] 11.9

2.5 1.7 1.2 1.6 0.8 0.6 [29] 12.4 [40] 9.1 [50] 7.3 [31] 11.9

2.1 1.5 1.1 1.4 0.9 0.6 [18] 20.2 [25] 14.8 [43] 8.5 [10] 37.4

2 1.3 0.8 1.1 0.7 0.5 [34] 10.7 [45] 8.1 [56] 6.5 [27] 13.3

2.1 1.3 0.9 1.2 0.7 0.5 [23] 15.6 [42] 8.8 [52] 7.0 [18] 20.8

2 1.4 1 1.2 0.7 0.5 [34] 10.6 [46] 7.9 [55] 6.6 [31] 11.9

2.3 1.3 1.1 1.3 0.8 0.5 [26] 14.0 [38] 9.7 [57] 6.4 [37] 9.8

2.6 1.7 1.3 1.4 0.8 0.4 [27] 13.6 [38] 9.6 [56] 6.5 [68] 5.4

3.5 1.8 1.3 2 1.1 0.6 [32] 11.4 [45] 8.2 [57] 6.4 [50] 7.2

2 1.5 1.1 1.3 0.7 0.5 [33] 11.0 [45] 8.1 [57] 6.4 [40] 9.2

2.3 1.4 1.1 1.2 0.8 0.5 [34] 10.7 [44] 8.2 [57] 6.4 [35] 10.4

2.5 1.4 1 1.3 0.8 0.6 [34] 10.6 [48] 7.6 [63] 5.8 [15] 23.7

2.5 1.5 1 1.4 0.7 0.5 [38] 9.5 [50] 7.4 [69] 5.3 [30] 12.3

2.6 1.5 1.1 1.3 0.6 0.5 [37] 9.9 [46] 7.9 [58] 6.3 [37] 9.9

2.9 1.4 1.1 1.4 0.8 0.4 [38] 9.7 [45] 8.1 [55] 6.7 [31] 11.8

3.4 1.2 0.7 2.3 0.7 0.4 [36] 10.1 [51] 7.2 [57] 6.5 [23] 15.5

3.4 2.2 1.5 2.1 1.1 0.6 [30] 12.0 [46] 7.9 [60] 6.1 [50] 7.3

2.6 1.6 1.1 1.7 0.9 0.5 [32] 11.5 [46] 8.0 [59] 6.2 [23] 16.1

2.4 1.6 1.1 1.1 0.7 0.4 [34] 10.6 [47] 7.8 [63] 5.8 [70] 5.2
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

4.4 76.3 -4.5 8.7

[45] 8.2 [59] 6.2 [14] 26.1 [27] 13.5 [46] 8.0 7.8 16.9 74 5.9

[52] 7.1 [93] 3.9 [16] 22.9 [28] 12.9 [56] 6.5 5.5 11.4 -242.7 12.3

[56] 6.5 [95] 3.8 [6] 65.4 [12] 30.4 [18] 20.2 5.7 11.4 56.5 7.4

[38] 9.7 [65] 5.6 [24] 15.4 [33] 11.0 [44] 8.3 7.9 16.3 78.6 7.7

[36] 10.1 [53] 6.9 [19] 19.2 [32] 11.6 [47] 7.7 7.8 35.5 -51.3 6.8

[49] 7.4 [76] 4.8 [15] 24.4 [33] 11.0 [44] 8.2 5.9 12.2 107.8 6.9

[51] 7.2 [79] 4.6 [16] 22.3 [29] 12.5 [43] 8.4 5.4 11 30.3 10.3

[20] 18.1 [31] 11.6 [15] 24.2 [27] 13.4 [44] 8.3 9.7 16.5 74.2 16.1

[45] 8.1 [85] 4.3 [29] 12.7 [38] 9.5 [60] 6.1 6.8 17.1 -24.6 9.4

[35] 10.5 [72] 5.0 [19] 19.5 [34] 10.6 [57] 6.4 5.7 20.2 -53.7 12.5

[48] 7.6 [68] 5.4 [24] 15.4 [38] 9.7 [51] 7.1 7.3 15 -140.2 8.4

[61] 6.0 [89] 4.1 [21] 17.3 [40] 9.1 [54] 6.8 6.7 14.4 47.1 6.3

[99] 3.7 [158] 2.3 [26] 14.3 [43] 8.5 [68] 5.4 4.4 7.9 17.8 24.5

[82] 4.4 [125] 2.9 [27] 13.5 [44] 8.3 [70] 5.2 3.6 7.6 19.2 26.9

[55] 6.7 [78] 4.7 [30] 12.1 [42] 8.7 [71] 5.2 5.8 12 36.2 16.2

[59] 6.2 [87] 4.2 [23] 15.6 [38] 9.6 [66] 5.5 5.7 13.1 82.7 10.4

[43] 8.4 [80] 4.5 [18] 20.2 [35] 10.3 [52] 7.1 4.9 12.6 -238.3 9

[56] 6.6 [89] 4.1 [15] 24.0 [33] 10.9 [56] 6.5 4.6 11.5 -155.6 7.7

[62] 5.9 [98] 3.7 [17] 22.0 [35] 10.5 [49] 7.5 5.6 11.1 70.2 4.9

[56] 6.5 [84] 4.4 [14] 26.1 [27] 13.3 [50] 7.3 5.4 15.6 72.8 3.9

[29] 12.5 [55] 6.7 [22] 16.4 [41] 9.0 [55] 6.7 5.7 27.7 -14.2

[94] 3.9 [162] 2.3 [5] 76.4 [19] 18.8 [44] 8.4 3.7 4.8 9.5 6.3

[49] 7.4 [82] 4.5 [17] 21.4 [29] 12.4 [48] 7.6 5.1 9.5 53.1 8.2

[99] 3.7 [151] 2.4 [20] 18.3 [33] 10.9 [56] 6.6 3.4 6.7 25 9
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(12) 4.5 1.1 0.4 1.1 4.2 0.5 1.7

(53) 2.1 0.6 4.1 (20) 2.0 0.4 0.8 1.4 2.2 0.9 1.8

(73) 3.0 0.5 3.7 (26) 1.7 0.6 0.2 0.5 2 0.8 2.3

(272) 2.6 1.1 3.1 (72) 2.0 1 0.5 1.1 2.3 0.6 1.8

(57) 3.9 1.6 5.5 (20) 3.2 1.7 0.7 1.2 3.9 0.9 1.9

(20) 2.7 1.3 0.8 1.9 16.7 1.5 2.4

(87) 3.1 1 3 (32) 1.8 0.8 0.5 0.9 2.2 0.7 1.8

(107) 3.9 1.5 4.5 (28) 2.2 1.4 0.3 0.8 1.6 0.7 1.8

(50) 5.6 1.9 6.7 (14) 2.5 0.6 0.4 0.8 1.6 0.7 1.2

(85) 3.2 1.3 3.1 (27) 2.1 1.5 0.3 0.8 3 0.9 2.2

(74) 3.6 1.1 10.6 (21) 1.7 1.2 0.4 1.2 2.9 0.7 1.5

(188) 3.1 1.1 4.8 (59) 2.1 1.1 0.5 1.3 3.2 1.2 2.5

(44) 3.4 0.8 10.6 (16) 3.2 2.2 0.5 0.9 1.7 0.8 2

(47) 5.6 1.7 13.9 (22) 3.8 1.6 0.3 0.5 1.4 0.5 1.1

(141) 8.7 2.4 12.9 (41) 2.7 1.2 0.2 0.5 1.3 0.6 1.5

(50) 3.6 0.7 2.1 (15) 1.4 0.8 0.3 0.6 1.3 1.1 1.9

(137) 5.3 1.4 5.6 (47) 2.2 1 0.3 0.7 1.9 0.8 2.3

(91) 2.9 -0.6 9.3 (22) 4.5 1.7 0.4 0.8 2.6 0.8 2.4

(90) 2.4 0.3 4.9 (28) 1.4 0.8 0.3 1.1 3.7 1 2.4

(68) 2.3 -0.2 5.4 (25) 2.6 0.4 0.5 0.9 2.1 0.7 2

(52) 1.3 -0.9 3.9 (17) 1.6 0.7 0.3 0.8 2.2 0.9 1.9

0.7 1.5 -1.5 0.6 9

(25) 2.9 1.5 0.2 0.6 1.6 0.4 1.1

(496) 2.4 0.3 4.2 (126) 2.0 0.8 0.4 0.9 3 0.7 1.9

(65) 2.2 0.3 5.7 (23) 2.4 0.7 0.3 0.6 1.5 0.8 1.6

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

7.4 24.9 (16) 8.6 1.2 9.6 4.2 0.2 59.1 0.5

3.6 19.8 (49) 10.6 -6.3 7.4 3.9 -1.4 7 4.6

4.9 25.9 (69) 8.3 1 11.8 2.4 -1.6 54.6 18.7

4 26.3 (265) 10.5 1.4 10.3 3.8 0.3 9.2 4.6

5.3 31.4 (54) 19.0 3.9 10.6 5.4 1.5 9.4 4.3

35.3 31.8 (17) 23.7 8.9 10.4 6.7 0.4 10.5 4.5

4.8 23.9 (83) 14.2 2.2 11.7 3.4 0.2 12.8 7.6

4.1 34.1 (108) 16.3 3 14.1 7.1 1.1 26.4 8

2.2 33 (53) 15.9 2.4 18 7.1 0.4 18.5 7

6.9 32.4 (82) 11.4 2.8 10.2 4.8 0.6 27.6 7.6

5.1 33.3 (69) 18.5 1.6 14.5 7 0.3 11.6 5.5

10 50.6 (174) 20.9 4.9 16.8 4.7 0.6 16.2 6.1

4.1 27.7 (42) 19.0 5.2 11.3 5.4 0 14.8 5.8

2.8 42.3 (49) 21.0 5.8 18.4 6.6 2.7 16.9 9.5

3.1 56.6 (142) 23.4 9.8 20.7 9.8 3.8 27.6 8.5

4 48.8 (47) 12.4 -1.3 20.3 4.4 -1 24.2 10.2

5.9 47.3 (139) 18.1 3.8 14 6 1.4 28.3 8.9

9.4 36.3 (91) 6.9 -5 8.1 2.7 -3.6 18.5 8.3

8.6 40.8 (88) 12.1 -7.1 11.9 3.3 -2.6 19.8 8

4.2 18.4 (64) 6.6 -2.3 7.5 2.4 -3 14.6 5.9

6.7 19.6 (52) 1.0 -14.1 5.8 0.6 -3.5 23.6 8.4

-8.7 15.6 4.2 -10 35.6 8.8

2.3 32.9 (26) 12.9 1.9 12.1 5 0.6 16.7 6.3

7.3 34.8 (463) 13.4 -1.8 11.9 3.6 -1.9 16.3 7.4

4.5 41 (66) 16.7 -0.3 13.4 5.3 -1.2 11.4 6.9
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.3 2 0.4 0.2 1 (14) 10.5 14.5

2.6 2.7 2 1.4 1.6 (48) 2.4 3.8 1.7 (10) 2.9 6.8

7.3 3.3 2.3 1.8 0.5 (63) 1.4 3.4 2.1 (34) 3.9 9.3

2.8 2.7 1.8 1.2 2 (264) 3.8 6.1 1.3 (90) 2.5 4.7

2.1 2.4 1.8 1.1 1.7 (50) 3.5 5.1 1.7 (17) 3.9 5.3

2.4 2.6 1.5 1.2 2.5 (18) 4.1 6.6

4.4 2.8 2 1.6 1.6 (86) 2.8 4.3 3.9 (34) 6.3 9.1

4 2.9 2.1 1.5 1.3 (102) 2.6 4.2 1.3 (45) 3.1 5.3

3.4 3.8 2.3 1.3 0.8 (53) 1.4 4.4 0.5 (10) 1.5 2.8

3.2 2.8 1.9 1.3 1.2 (80) 2.5 4.5 2.1 (25) 6.0 14.2

1.7 2.5 1.5 1.1 1.4 (67) 3.3 5.9 1.4 (12) 2.1 9.6

3.8 2.8 2.1 1.5 1.3 (184) 3.0 5.3 2.4 (54) 5.1 7.2

2.8 2.5 1.9 1.3 1.5 (39) 2.5 4.6 1.9 (10) 5.0 6.5

5.2 2.6 1.8 1.3 1.5 (46) 2.5 3.5 1.7 (18) 4.7 12.9

3.9 2.7 1.8 1.1 1.1 (137) 2.3 3.7 2.2 (46) 3.7 8.9

6.8 3 2.3 1.6 1 (49) 2.0 2.9 2.2 (15) 4.2 7.7

4.5 2.9 2.2 1.4 0.8 (134) 2.0 3.5 2.1 (43) 5.5 7.8

3.6 3 2.1 1.3 1.1 (89) 2.5 4.4 1.5 (36) 2.4 4.3

4 2.8 2 1.6 1.1 (90) 2.6 4 2.7 (34) 5.1 9.1

3 2.4 1.9 1.4 1.4 (70) 2.4 4.4 1.6 (19) 3.0 5.4

4.6 2.6 2.2 1.6 1.2 (54) 2.4 4.1 1.7 (19) 3.9 7.3

3.4 3.7 1.9 1.4 0.6 2.7 5.4

3.5 2.2 1.4 1.2 1.1 (24) 3.7 5 2.2 (11) 7.1 17.2

3.9 2.7 2 1.5 1.4 (486) 3.0 5.3 2.7 (226) 4.6 8

3.5 2.1 1.5 1.1 1.9 (60) 3.3 5.6 1.1 (16) 2.7 6.7
356986M 732659M

3542131M 1969694M

2543021M 1173283M

8387657M 5294992M

3847893M 3011050M

1142306M 796375M

1646080M 1023308M

4059490M 2449116M

8588491M 2923010M

2889584M 1973033M

4242406M 2743150M

6849523M 3943602M

1413326M 784428M

2963094M 1963423M

6827835M 5491642M

1639564M 903796M

5224499M 2884974M

3117697M 1875985M

3855320M 2166942M

3339373M 1775113M

1619493M 829139M

155626M 69862M

2043442M 1141683M

9663312M 5810475M

1919575M 1515183M

Net Sales ($) Total Assets ($)
Data Period 4/1/04 3/31/05

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 9 1 1 2 4 17 7.9 13.6 6.7 3.1 31.4

311211 26 5 5 1 10 47 5.2 18 19.8 3.4 46.4

313311 20 19 16 7 11 73 8.5 25.6 34.6 1.8 70.4

321113 68 73 50 26 56 273 5.5 12.2 26.5 4.1 48.2

322121 21 9 3 5 18 56 4.6 23.5 21.1 2 51.1

322130 9 1 2 4 16 5.4 21.3 17.2 1.6 45.4

322222 20 27 7 6 30 90 6.7 26.6 26.4 1.1 60.8

322299 18 20 19 8 30 95 8.1 27.3 24.6 2.1 62.1

324110 23 5 16 1 14 59 10.2 18.4 17.6 1.7 47.8

325188 33 21 7 8 17 86 5.6 27.6 18.9 1.3 53.4

325199 27 19 3 3 30 82 6.6 23.2 18.8 2.7 51.3

325211 53 46 33 19 64 215 6.2 27.9 21.7 2.2 57.9

325311 11 8 4 4 3 30 10.3 21.5 31.3 1.4 64.5

325411 23 4 5 6 28 66 9.9 20.5 24.3 2.5 57.2

325412 43 23 18 6 52 142 11.9 24.3 22.3 2.9 61.5

325611 16 10 10 9 22 67 7 26.7 27.3 2.6 63.7

325998 39 36 18 11 57 161 7.7 28.8 22.7 3.3 62.5

331111 20 33 17 11 35 116 5.2 33 24.9 2.3 65.4

331210 22 17 9 6 25 79 4.6 31.3 31.2 4.1 71.2

331221 16 20 20 7 18 81 5.7 28.4 28.3 2.3 64.8

331222 12 17 11 4 15 59 6.1 30.7 29.8 0.9 67.6

331314 4 4 3 7 18 6.6 40.1 21.8 1.1 69.7

332211

332999 76 156 111 82 128 553 7.9 28.4 23.9 2.4 62.6

336412 24 16 7 2 37 86 7.5 20.5 36.5 1.9 66.4

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

61.6 1.5 5.6 100 7.5 2.4 7.8 0 7.4 25.2

45.2 3.3 5.1 100 8.2 3.5 9.7 0.3 7.1 28.7

21.6 2.4 5.6 100 16.4 3.4 19.8 0.3 9.3 49.2

42.5 0.8 8.5 100 14.6 6.7 7 0.2 5.9 34.5

42.1 1.9 4.9 100 10.4 3.6 14.7 0 8.8 37.6

42.7 6 5.8 100 10.6 5.7 13.5 0.1 5.9 35.9

29.7 3.3 6.2 100 10.9 3.5 15.1 0.1 7 36.7

28.2 4.2 5.5 100 12.3 3.5 15.7 0.2 8.4 40.2

40.6 3.3 8.3 100 3.1 2.5 21.5 0.3 9.6 37

36.9 2.8 6.8 100 11.7 4.3 17 0.1 7 40.1

38.9 3.3 6.5 100 10.4 4.1 16 0.2 7 37.7

32.5 4.1 5.4 100 11.8 4.8 18.4 0.3 8 43.3

26.3 1.7 7.5 100 17.1 4.2 13.8 0.3 13.2 48.5

25.8 10.9 6 100 8.4 3.2 11.7 0.3 11.7 35.3

23.3 8.5 6.7 100 7.9 3 16.6 0.3 9.6 37.5

24.1 4.8 7.4 100 13.5 3.4 20.4 1 8.2 46.5

26.8 6.1 4.7 100 11.3 3.5 19.1 0.3 9.5 43.8

26.1 2.5 6 100 14.4 3.8 20.8 0.3 8.1 47.3

23.3 1.2 4.3 100 15.8 3.6 17.5 0.2 8.1 45.3

30.5 0.6 4.2 100 22.5 3.6 18 0.2 4.8 49.1

21.8 4.2 6.5 100 14.4 2.3 18.4 0.3 5.8 41.2

21.2 0.7 8.4 100 14.8 1.4 19.3 0 11.8 47.3

29 3.3 5.2 100 12.7 4.4 15.8 0.3 8.2 41.4

24 3.8 5.8 100 13.2 3.8 13.9 0.5 9.3 40.6

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

31.7 0.1 2.7 40.4 100 100 100 83.7 16.3 5.1 11.2

24.1 2.1 2.5 42.7 100 100 21.9 19.1 2.9 1 1.9

12.3 0.3 6.3 31.9 100 100 29.7 26.1 3.6 1.1 2.5

22.5 0.7 5.1 37.3 100 100 23.8 17.4 6.4 1 5.4

27.8 0.8 2.5 31.3 100 100 23.5 20.2 3.3 1.5 1.9

18.8 1.1 16.4 27.9 100 100 17.5 13.5 4 1.9 2.1

17.9 0.7 7.9 36.9 100 100 29.1 24.6 4.5 1.1 3.4

15.7 0.4 5.2 38.5 100 100 29.7 23.1 6.6 1.6 5

23.9 1.1 9.7 28.4 100 100 14.5 11.2 3.2 0.5 2.7

20.5 1.3 5.1 33.1 100 100 34.9 28.5 6.4 1.4 5.1

20.8 1.1 7.6 32.8 100 100 29.2 22.9 6.3 0.8 5.5

18.8 0.8 5.7 31.3 100 100 26.6 22 4.6 0.9 3.6

11.9 0.7 2.5 36.4 100 100 25.5 21.5 4.1 0.1 4

13.4 0.5 8.7 42.1 100 100 48.5 40.1 8.4 0.9 7.5

14.5 0.5 7.7 39.7 100 100 42.5 36.3 6.2 0.8 5.4

13.3 0.3 6.6 33.4 100 100 36.1 32.1 4 1.1 2.9

14 0.6 5 36.7 100 100 33.1 27.4 5.7 0.8 4.8

13.8 0.7 6.7 31.6 100 100 24.3 19.4 4.8 0.9 3.9

12.1 0.6 5.5 36.5 100 100 24.4 17.2 7.1 0.7 6.4

16.8 0.9 7 26.2 100 100 27.6 22.9 4.8 1.1 3.6

13.2 0.8 6.9 37.9 100 100 24.5 19.7 4.8 1.2 3.6

15.5 0.3 4.5 32.4 100 100 20.6 18.9 1.7 0.7 1

19.7 0.4 7.1 31.3 100 100 29.9 25.1 4.8 1.2 3.6

12.8 0.3 5.2 41.1 100 100 27.6 21.3 6.3 0.8 5.5

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.6 1.2 0.8 2.1 0.8 0.5 [22] 16.9 [31] 11.7 [47] 7.8

2.1 1.7 1.4 1.1 0.8 0.5 [23] 15.9 [31] 11.9 [39] 9.3 [31] 11.7

2.5 1.6 1.1 1.3 0.7 0.4 [28] 12.9 [40] 9.2 [52] 7.0 [33] 11.2

2.6 1.6 1.1 1 0.5 0.3 [11] 33.0 [17] 22.1 [26] 14.1 [30] 12.3

2.2 1.4 0.9 1.1 0.7 0.4 [29] 12.6 [36] 10.0 [47] 7.7 [21] 17.1

1.5 1.2 0.9 0.8 0.6 0.5 [30] 12.1 [44] 8.4 [53] 6.9 [23] 15.8

2.7 1.7 1.2 1.6 0.9 0.5 [36] 10.2 [43] 8.6 [53] 6.8 [30] 12.1

2.7 1.5 1.1 1.5 0.8 0.5 [32] 11.3 [41] 8.8 [50] 7.3 [29] 12.4

1.7 1.3 0.8 1.2 0.8 0.3 [4] 96.9 [19] 18.9 [31] 11.8 [10] 35.1

1.9 1.4 0.9 1.1 0.8 0.5 [34] 10.8 [45] 8.1 [62] 5.9 [23] 16.2

2.2 1.5 1.1 1.3 0.9 0.6 [29] 12.5 [45] 8.1 [53] 6.9 [20] 18.3

2 1.4 1 1.2 0.8 0.5 [34] 10.9 [47] 7.7 [56] 6.5 [28] 13.1

1.9 1.2 1 0.9 0.6 0.5 [15] 24.6 [30] 12.3 [52] 7.0 [36] 10.3

2.6 1.7 1.1 1.3 0.8 0.5 [26] 14.2 [39] 9.4 [53] 6.9 [55] 6.6

2.5 1.8 1.3 1.6 (141) 1.0 0.6 [32] 11.4 [44] 8.2 [62] 5.9 [42] 8.7

1.9 1.3 0.9 1.2 0.7 0.4 [27] 13.5 [41] 8.9 [52] 7.0 [37] 9.9

2.2 1.5 1 1.3 0.8 0.5 [32] 11.2 [47] 7.8 [57] 6.5 [35] 10.3

2.1 1.4 1.1 1.2 0.7 0.6 [34] 10.6 [49] 7.5 [62] 5.9 [21] 17.1

2.4 1.5 1.2 1.2 0.8 0.6 [38] 9.6 [49] 7.4 [65] 5.6 [40] 9.1

2.3 1.5 1.1 1.3 0.9 0.5 [37] 10.0 [47] 7.7 [60] 6.1 [23] 15.8

2.7 1.5 1.1 1.7 0.8 0.5 [34] 10.7 [49] 7.5 [62] 5.9 [38] 9.7

4.3 1.4 1 3.3 1.1 0.4 [38] 9.7 [44] 8.3 [57] 6.4 [18] 20.2

2.6 1.6 1.1 1.5 0.9 0.6 [32] 11.4 [46] 7.9 [60] 6.1 [26] 14.1

2.8 1.7 1.2 1.3 0.6 0.4 [27] 13.6 [47] 7.7 [66] 5.6 [71] 5.1
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

4.6 25.4 -30.2 29.2

[46] 7.9 [57] 6.4 [14] 26.6 [17] 21.1 [30] 12.4 7 11.7 25.6 12.8

[63] 5.8 [105] 3.5 [15] 24.4 [28] 13.0 [50] 7.3 4.6 10.9 46.8 8

[55] 6.6 [98] 3.7 [6] 59.1 [12] 30.2 [22] 16.8 6.5 13.1 96.8 12.9

[42] 8.7 [62] 5.8 [18] 19.9 [32] 11.6 [46] 8.0 6.9 14.7 -34.6 10.1

[38] 9.7 [48] 7.6 [17] 21.0 [27] 13.5 [45] 8.1 9.7 43.7 -50.8 7.5

[53] 6.9 [81] 4.5 [17] 20.9 [32] 11.4 [48] 7.6 5.1 10.4 27.5 8.7

[47] 7.8 [73] 5.0 [18] 20.3 [31] 11.8 [45] 8.0 5 12 36.9 10.5

[18] 19.8 [40] 9.1 [15] 23.6 [24] 15.2 [38] 9.6 14.4 48.4 -41.8 24.5

[42] 8.7 [80] 4.6 [28] 13.1 [42] 8.6 [61] 6.0 7.5 13.4 -62 12.8

[44] 8.3 [75] 4.9 [20] 18.7 [37] 9.9 [56] 6.5 6.6 13.4 81.5 10.6

[47] 7.7 [70] 5.2 [22] 16.4 [39] 9.3 [52] 7.0 7.8 15 -999.8 11.9

[65] 5.6 [92] 4.0 [11] 33.7 [24] 15.1 [45] 8.1 9.7 18.2 NM 6.8

[97] 3.7 [138] 2.7 [23] 15.7 [39] 9.4 [59] 6.2 5.1 9.4 36.3 24

[82] 4.4 [122] 3.0 [27] 13.4 [43] 8.4 [77] 4.8 4.2 6.7 20.2 15.9

[63] 5.8 [93] 3.9 [26] 14.3 [39] 9.4 [70] 5.2 9.1 17.2 -105.8 20.4

[57] 6.4 [83] 4.4 [25] 14.8 [40] 9.1 [61] 6.0 5.6 12.6 170.8 11.7

[53] 6.9 [74] 4.9 [20] 18.2 [37] 9.9 [56] 6.5 6.8 15.5 52.5 12.8

[71] 5.2 [110] 3.3 [17] 21.6 [32] 11.2 [51] 7.2 4.3 7.9 22 17.1

[60] 6.0 [100] 3.6 [21] 17.0 [33] 11.2 [50] 7.3 5.3 10.8 24.4 16.2

[67] 5.4 [93] 3.9 [14] 25.4 [31] 11.6 [51] 7.2 5.7 10.1 22.9 11.5

[35] 10.5 [68] 5.4 [9] 41.1 [35] 10.3 [45] 8.1 4.7 15.5 NM 4.2

[52] 7.0 [87] 4.2 [19] 19.3 [31] 11.8 [47] 7.8 5.3 9.5 38.9 11.8

[115] 3.2 [172] 2.1 [26] 13.8 [41] 8.8 [57] 6.4 3.4 5.3 19.5 12.2
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(13) 2.9 0.9 0.9 2.1 3.3 0.7 2.4

(45) 4.0 1.1 3.1 (21) 1.9 1.1 0.6 1.2 1.8 0.7 1.2

(68) 3.5 1 7.3 (19) 2.7 1 0.2 0.5 1.6 0.9 1.7

(259) 5.4 2.2 3.8 (67) 2.4 1.3 0.6 1 2.1 0.7 1.5

(49) 3.4 0.6 3.6 (15) 2.2 1.6 0.6 1.5 2.9 1 2.1

2.6 1.8 1.2 1.8 NM 1.3 2.6

(79) 3.0 1.1 3.5 (32) 2.4 1.6 0.4 0.8 1.8 0.8 1.7

(85) 3.8 1.8 6.2 (22) 2.4 1.5 0.3 0.6 1.7 0.7 1.8

(48) 4.4 2 33.4 (12) 10.5 2.2 0.4 1 2.3 1.1 1.7

(80) 3.8 1.5 3.4 (29) 2.2 1.2 0.5 1.1 2.8 1.1 1.9

(77) 4.3 1.4 6.8 (33) 2.1 1.1 0.6 1.4 3.1 0.6 1.9

(201) 4.4 1.7 6 (62) 2.3 1.2 0.4 1.1 2.9 1 2.4

(28) 3.4 1.5 8.4 (13) 2.7 1.2 0.5 0.9 1.2 0.9 1.9

(55) 5.8 2.2 9.3 (18) 4.8 2.6 0.2 0.5 1.8 0.6 1.5

(126) 5.1 2.1 8.5 (40) 2.9 0.9 0.3 0.7 1.7 0.6 1.8

(60) 3.0 0.6 21.4 (14) 2.3 0.7 0.3 0.8 2.3 0.8 1.8

(146) 4.6 1.8 5.7 (42) 3.0 1.6 0.3 0.8 2.3 0.8 2.1

(109) 5.0 1.8 15.5 (27) 3.9 1.7 0.3 0.8 2.1 1 2.5

(69) 6.4 3.6 39.6 (17) 5.3 2 0.2 0.6 1.3 0.9 1.8

(76) 4.6 1.3 7.7 (20) 3.5 1.7 0.4 0.7 2.5 0.8 1.9

(50) 5.1 2 6.6 (19) 3.4 2.3 0.2 0.5 1.9 0.8 1.8

(14) 1.6 0.6 0.2 0.7 1.7 0.4 2.3

(501) 4.0 1.3 6.9 (135) 2.7 1.5 0.4 0.8 2.7 0.8 2.1

(73) 4.2 1.2 6.3 (27) 2.2 1.1 0.2 0.6 1.1 0.6 1.6

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

4.1 30 (15) 5.7 0.3 16.7 3 0.5 5.7 0.7

2.9 17.8 (43) 12.8 0.9 9.8 3.4 0.2 8.8 5.3

4.8 41.8 (63) 11.3 1.2 12.3 3.7 0.1 49.9 20.7

3.1 41.8 (250) 24.2 9.6 18.5 8.1 2.6 9.2 5.3

4.8 28.7 (48) 9.3 -0.4 9 4.4 -0.8 14 4.3

NM 39.8 (12) 23.2 5.7 9.5 3.6 1.3 6.6 3.9

4.6 31 (78) 14.5 1.3 12.3 5.2 0.4 15.7 7.5

3.5 39.8 (84) 17.1 5.1 16 5.8 1.5 29.1 8.5

11.3 44.5 (47) 26.3 8.3 15.7 5 0.8 33.3 9.2

4.1 39.9 (76) 20.5 7.6 16.7 6.7 1.9 17.7 5.4

7.4 47.1 (69) 26.1 9.9 17.8 7.4 1.9 14 5.5

6.9 41.1 (190) 21.8 7.8 13.9 6.9 1.7 17.5 6.6

4.3 28.5 (29) 15.8 4.6 10.1 6.4 1.5 20.2 10

4.3 52.7 (57) 26.2 9.2 24.1 11.9 1.9 22.2 10.2

6.2 53 (119) 21.2 6 18 7.3 1.4 30.1 8.4

5.7 39.8 (55) 16.2 1.5 17.2 5.3 -1 47.5 10.6

6.5 52.5 (144) 24.7 8.1 16.6 6.1 2.2 25.3 9.4

7.5 65.6 (101) 30.3 12.6 18.1 8.9 1.5 24.4 10.9

4.9 57.6 (73) 29.2 15.6 18.6 9.4 5.8 35 11

4.5 48 (69) 21.3 6 16.2 6.2 0.5 19.3 8.6

5 47.8 (52) 22.5 12.1 14.3 7.3 3.2 33.4 11.5

14.2 27.5 (17) 19.4 1 11 1.6 -0.3 51.8 14.3

6.9 42.3 (471) 20.5 5.2 14.4 6.2 0.9 18.2 8.5

4.7 39.3 (74) 12.9 5.1 12.8 4.5 0.7 16.8 7.3
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.4 3.2 0.5 0.3 2.1 (15) 8.3 14.4

2.3 2.8 2.1 1.3 1.8 (42) 3.0 4.4

7.1 3.2 2.4 1.7 0.5 (62) 1.3 2.6 2.7 (32) 5.2 8.6

3 2.7 2 1.4 2 (253) 3.2 5.1 1.4 (84) 2.2 4.4

2.3 2.5 1.8 1.1 1.2 (43) 3.6 6 0.7 (14) 2.7 4.5

3.3 2.3 1.8 1.6 2.5 (14) 3.7 4.9

4.3 2.9 2 1.6 1.7 (81) 2.8 3.6 2.3 (32) 4.4 7

4.7 3 2.2 1.6 1.3 (84) 2.0 3.9 1.5 (32) 3.2 4.6

2.3 5.2 2.8 1.2 0.7 (54) 1.3 3.1

2.3 3.3 1.9 1.1 1.6 (74) 3.5 5.2 1.7 (23) 4.4 10

2.5 2.3 1.8 1.3 1.4 (75) 2.8 4.7 2.1 (19) 3.4 8.1

4 3 2.1 1.5 1.5 (195) 3.0 4.9 1.7 (70) 4.5 7.1

4.2 3.4 2.4 1.5 1 (27) 2.1 3.6

4.8 2.9 1.8 1.3 1.3 (53) 2.4 3.7 3.3 (11) 5.3 10

4.2 2.7 1.8 1.2 1.1 (118) 2.3 3.8 2.2 (38) 3.7 9.3

5.1 3.4 2.4 1.6 0.7 (56) 1.8 4.1 1.6 (22) 3.5 6.4

4.6 3 2.1 1.4 1 (143) 2.1 4 3 (47) 4.8 7

5.4 3.2 2.5 1.6 1.1 (107) 2.2 3.3 1.2 (43) 3.3 6.3

4.8 2.7 2 1.5 0.9 (67) 1.9 3.4 1.6 (22) 6.8 9.8

4.6 2.8 2.2 1.6 1 (77) 1.9 3.5 0.8 (30) 2.5 6.3

6.5 2.8 2.2 1.6 0.9 (48) 1.9 3.2 1.3 (19) 4.0 8.9

5.4 3.9 2.8 1.5 0.8 (15) 1.9 2.9

4.7 2.8 2.1 1.6 1.4 (482) 2.5 4.4 2.2 (239) 4.0 7.7

3.8 2 1.5 1 1.5 (74) 2.8 4.3 1.4 (18) 3.4 5.6
349772M 703160M

3795638M 1924239M

1938573M 920490M

9488755M 6010379M

3958297M 2693323M

1418154M 1004712M

2777038M 1536555M

2373153M 1335501M

12339749M 3128495M

3562200M 2571440M

3943012M 2657799M

7374122M 4342686M

1300656M 467762M

3562178M 2022537M

5909388M 4170239M

1777303M 873210M

6669007M 3461022M

4665948M 1962567M

3498941M 1859244M

4144025M 2197579M

1632059M 702550M

477324M 194952M

9549691M 5323381M

2963099M 2386188M

Net Sales ($) Total Assets ($)
Data Period 4/1/05 3/31/06

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 5 2 2 1 10 10.3 5.7 1.2 0.1 17.3

311211 23 3 4 1 14 45 5.4 18 23 3.4 49.8

313311 11 12 9 10 15 57 7.9 27.4 33.6 3.2 72.2

321113 64 54 45 28 87 278 4.9 12.6 29.3 3.5 50.2

322121 24 9 4 3 30 70 7 25.2 22.1 2.3 56.6

322130 10 2 2 12 26 4.8 23.6 16.6 3 48.1

322222 19 17 11 7 29 83 5.2 29.3 25.7 1.5 61.7

322299 21 21 12 7 41 102 6.8 27.4 23.3 1.3 58.8

324110 18 6 3 1 20 48 13.4 24.4 13.9 3.7 55.4

325188 24 19 11 5 31 90 7.3 28.2 19.8 2.3 57.6

325199 34 19 5 2 34 94 6.8 24.8 19.3 3.8 54.7

325211 49 32 29 12 98 220 5.9 30.1 23.8 2.4 62.2

325311 14 7 3 6 14 44 5.4 25.2 31.9 1.3 63.8

325411 27 8 5 7 25 72 10.8 21.2 25.5 3.7 61.2

325412 44 20 12 5 61 142 12.4 21.8 20.8 3.1 58.1

325611 9 7 6 4 17 43 4.2 28.4 27.6 1.6 61.8

325998 42 24 18 17 76 177 8.3 31.3 22.6 1.9 64.1

331111 30 15 9 11 48 113 8.3 31.3 21.8 3 64.4

331210 30 16 11 6 36 99 6.8 31.6 30.6 2.5 71.5

331221 19 19 8 5 27 78 8.6 29 28.4 2.6 68.5

331222 13 8 5 3 18 47 5.5 28 29.7 1.2 64.4

331314 4 6 1 7 18 7.5 33 28.4 0.5 69.4

332211

332999 70 134 97 69 195 565 8.9 28.9 23.8 2.5 64.1

336412 22 16 10 4 35 87 6.5 20.3 37.5 1.6 66

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

70 2.2 10.5 100 0.4 1.3 16.9 0 3.7 22.4

40.2 4.1 5.9 100 10.7 2.8 11.6 0.2 6.6 31.9

21.3 1.4 5.1 100 19.1 4 16.3 0.4 8.6 48.4

41 1 7.7 100 14.8 4.6 6.7 0.2 6.8 33.1

36 2 5.4 100 10.9 2.9 17.5 0.2 8.4 40

34.6 10.5 6.8 100 8.2 4.7 15.3 0.1 7.1 35.4

28.6 3.4 6.4 100 14.1 4.6 16 0.2 7.2 42.1

29.3 4.1 7.7 100 12.3 3.9 16.2 0.2 7.6 40.2

34 2.8 7.8 100 2.5 2.6 23.1 0.7 9.6 38.5

32 4.1 6.3 100 9.7 3.2 16.5 0.1 7 36.6

36.4 3.2 5.8 100 6.7 3.2 14.5 0.2 8.3 32.9

30.3 3.3 4.2 100 12.6 3.9 18.3 0.2 9.4 44.5

27.6 2.9 5.7 100 13.4 3.8 23.7 0.2 12.4 53.5

25.5 7.7 5.6 100 9.1 3.5 14.4 0.5 14 41.6

24.6 9.1 8.2 100 6.7 4 14.7 0.3 11.3 37

22.2 10.4 5.6 100 14.4 3.9 17.7 0.3 9.6 45.9

23.2 6.1 6.6 100 9.8 2.7 21.3 0.2 9.4 43.4

28.9 2.4 4.2 100 15.5 3.1 19.4 0.3 10.3 48.6

21.6 1.7 5.2 100 9.1 2.6 18.6 0.5 12 42.8

25 1.5 5 100 18.6 2.6 16 0.2 5.6 43.2

29 3.2 3.5 100 13.3 3.3 15.8 0.2 8.8 41.3

19.4 3 8.2 100 16.3 1 23.3 0.2 11.8 52.5

27.1 2.7 6.1 100 12 3.9 15.4 0.3 10.2 41.8

26.1 2.3 5.6 100 11.6 4.7 15.1 0.3 12.8 44.4

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

23.9 0 3.4 50.3 100 100 100 83.3 16.7 5.3 11.4

21.2 1.4 3 42.5 100 100 22.2 18.5 3.8 1.1 2.7

17.9 0.4 7.5 25.9 100 100 28.4 25.5 2.9 1.4 1.5

20.5 0.6 5.8 39.9 100 100 21.3 16.7 4.6 0.7 3.9

19.9 1 3.9 35.3 100 100 19.5 15.8 3.7 0.9 2.8

21.5 1.2 17.6 24.3 100 100 18.5 15.5 3 2 1

18 0.7 8.3 30.9 100 100 28.1 23 5.1 1.9 3.2

16.1 0.4 5.2 38.1 100 100 25 20.6 4.4 1 3.5

17.6 1.3 4.4 38.2 100 100 20.5 13.6 6.9 1.2 5.7

15.6 1 3.9 43 100 100 33.3 26 7.4 1.3 6

18.2 0.6 5.5 42.9 100 100 30.6 21.8 8.8 0.6 8.2

16.7 0.8 9.4 28.6 100 100 25.9 21.1 4.8 1.4 3.4

17.3 0.7 4.1 24.3 100 100 26.1 21.4 4.7 1.2 3.5

12.7 0.7 9 36.1 100 100 44.8 39.5 5.3 1.6 3.7

16.4 0.6 7.4 38.6 100 100 44.3 37.6 6.7 0.8 5.9

15.4 0.8 8.3 29.5 100 100 32.4 27.7 4.7 1.3 3.4

14.2 0.6 7.1 34.7 100 100 32.8 27.5 5.3 1.2 4

18.4 0.6 7.5 24.9 100 100 23.6 17.7 5.9 1 4.8

12.4 0.9 5 38.9 100 100 21.8 14.4 7.4 0.5 6.9

14.6 0.8 7.3 34.2 100 100 22.8 17 5.8 1.4 4.4

14.9 0.8 4.8 38.2 100 100 22.7 18.3 4.4 1.1 3.2

7.3 0.4 4.4 35.4 100 100 19.9 16.8 3.2 0.9 2.3

18.8 0.5 5.6 33.3 100 100 30.4 24.8 5.6 0.9 4.7

16.5 0.3 10.2 28.5 100 100 27.3 21.5 5.7 1.4 4.3

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

4.8 1.3 0.5 3.4 1.2 0.4 [0] UND [42] 8.7 [64] 5.7

2.5 1.7 1.1 1.2 0.8 0.5 [22] 16.4 [30] 12.1 [39] 9.3 [35] 10.5

2.5 1.6 1.2 1.5 0.8 0.4 [28] 13.1 [43] 8.5 [56] 6.5 [36] 10.2

2.9 1.6 1.1 1 0.5 0.3 [13] 28.7 [18] 20.0 [26] 14.1 [34] 10.9

1.9 1.5 1 1.2 0.8 0.5 [31] 11.8 [37] 9.9 [47] 7.8 [23] 16.2

2.2 1.3 1 1.3 0.7 0.5 [34] 10.7 [43] 8.5 [56] 6.5 [28] 12.9

2.5 1.4 1.2 1.2 0.8 0.6 [36] 10.1 [43] 8.6 [54] 6.7 [29] 12.6

2.2 1.4 1 1.3 0.8 0.6 [33] 10.9 [40] 9.0 [53] 6.9 [30] 12.3

2.1 1.4 1.1 1.5 1 0.7 [15] 24.2 [19] 19.2 [37] 9.9 [6] 56.2

2.7 1.7 1.1 1.6 1 0.7 [36] 10.1 [47] 7.7 [61] 6.0 [24] 15.0

2.5 1.7 1.3 1.6 1 0.7 [26] 13.9 [45] 8.1 [57] 6.4 [23] 15.7

2.3 1.5 1.1 1.4 0.8 0.6 [38] 9.7 [48] 7.6 [57] 6.4 [30] 12.3

1.6 1.2 1 0.8 0.6 0.4 [21] 17.5 [34] 10.7 [52] 7.0 [41] 8.9

2.3 1.6 1 1.2 0.8 0.5 [27] 13.7 [38] 9.7 [56] 6.5 [56] 6.5

2.7 1.8 1.1 1.6 1 0.5 [34] 10.7 [46] 7.9 [58] 6.3 [41] 9.0

2.3 1.2 1.1 1.2 0.7 0.5 [32] 11.5 [42] 8.8 [55] 6.7 [36] 10.0

2.3 1.5 1.1 1.4 0.9 0.5 [33] 11.1 [46] 7.9 [57] 6.4 [26] 14.2

2.4 1.5 1.1 1.4 0.9 0.6 [31] 11.7 [44] 8.2 [60] 6.1 [14] 25.9

3.1 1.8 1.2 1.8 0.9 0.6 [37] 9.9 [46] 8.0 [57] 6.4 [33] 11.1

2.7 1.9 1.3 1.4 0.9 0.6 [33] 11.0 [42] 8.6 [50] 7.3 [33] 11.2

2.9 1.5 1.1 1.7 0.8 0.5 [35] 10.4 [45] 8.1 [62] 5.9 [37] 9.8

2.9 1.3 1 1.2 0.8 0.5 [31] 11.6 [44] 8.3 [52] 7.0 [24] 15.5

2.6 1.6 1.2 1.6 0.9 0.6 [31] 11.8 [44] 8.2 [59] 6.2 [20] 18.3

2.6 1.5 1.1 1.2 0.6 0.3 [29] 12.6 [41] 8.9 [61] 5.9 [60] 6.1
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

3.3 40.4 -10.5

[46] 8.0 [66] 5.5 [13] 27.5 [21] 17.3 [34] 10.9 6.7 10.8 36.5 6.7

[64] 5.7 [99] 3.7 [15] 23.9 [27] 13.3 [47] 7.8 4.3 8.7 31.6 8

[56] 6.5 [92] 4.0 [6] 66.2 [12] 31.7 [18] 20.8 5.8 13 130.6 8.6

[41] 8.9 [59] 6.2 [21] 17.4 [30] 12.0 [42] 8.7 7.8 15.1 202 5.6

[36] 10.2 [50] 7.3 [24] 14.9 [31] 11.8 [39] 9.3 8.4 24.1 NM 4.2

[48] 7.7 [77] 4.8 [15] 24.6 [33] 11.0 [52] 7.1 7 12.9 38.6 6.1

[45] 8.1 [75] 4.9 [20] 18.6 [33] 11.1 [44] 8.3 6.2 15.2 999.8 7.6

[16] 22.5 [29] 12.5 [15] 23.8 [26] 13.9 [37] 9.8 9.4 19.3 198.5 30.9

[45] 8.0 [88] 4.2 [22] 16.6 [39] 9.3 [58] 6.3 5.6 9.4 62.3 20.6

[47] 7.8 [75] 4.9 [19] 19.5 [30] 12.0 [52] 7.0 5 9.3 22 16.7

[51] 7.1 [72] 5.1 [22] 16.9 [35] 10.3 [50] 7.2 6.5 13 74.1 8.5

[66] 5.6 [115] 3.2 [27] 13.4 [39] 9.3 [56] 6.5 8.2 21.4 142.2 6.3

[88] 4.2 [134] 2.7 [23] 15.6 [38] 9.5 [55] 6.7 5 11.4 62.8 21.7

[84] 4.4 [129] 2.8 [24] 15.5 [42] 8.6 [81] 4.5 4 7.3 34.9 19.1

[64] 5.7 [87] 4.2 [22] 16.6 [36] 10.3 [58] 6.2 8.1 22.3 95.8 8.9

[50] 7.3 [85] 4.3 [26] 14.1 [39] 9.3 [60] 6.1 6.4 12.1 62.4 13.5

[41] 8.8 [72] 5.1 [21] 17.5 [32] 11.4 [48] 7.6 6 11.7 68.6 14.8

[59] 6.2 [93] 3.9 [20] 18.1 [32] 11.4 [47] 7.8 4.8 8.8 20.1 22.5

[51] 7.2 [80] 4.6 [16] 23.5 [30] 12.1 [42] 8.7 4.7 9 17 17.2

[77] 4.7 [97] 3.8 [15] 24.9 [34] 10.8 [48] 7.6 4.9 10.7 34.7 9

[45] 8.2 [62] 5.9 [7] 55.3 [35] 10.5 [67] 5.4 8.5 16.2 NM 8.6

[50] 7.3 [82] 4.4 [17] 21.8 [30] 12.2 [44] 8.4 5.4 9.8 33.2 12.3

[109] 3.4 [162] 2.3 [22] 16.9 [33] 11.2 [51] 7.2 4 8 22.9 9.5
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

0.9 1.1 9.7 0.1 0.8

(43) 3.0 1.3 4.8 (17) 2.5 1.8 0.6 1 1.7 0.7 1.6

(56) 2.1 1 7.6 (18) 3.3 0.2 0.1 0.5 2.4 1 2.1

(264) 3.5 1.2 4.2 (75) 2.4 1.2 0.5 1 2 0.6 1.4

(62) 3.0 1.3 5.7 (24) 2.7 1.3 0.5 1 2 1 1.9

2.6 0.9 6.3 (10) 2.6 1.1 0.9 2.5 -1.3 1.8 4.4

(76) 2.5 1.4 3.2 (26) 2.6 1.1 0.3 0.8 5.1 0.8 2

(93) 3.3 1.6 4.4 (25) 2.6 1.2 0.4 0.8 1.8 0.7 1.9

(38) 7.9 3.3 87.2 (15) 10.1 3.2 0.3 0.8 1.7 0.7 1.3

(80) 6.9 2.1 5.2 (22) 2.7 1.4 0.3 0.8 1.8 0.6 1.3

(87) 6.4 2.2 14.6 (23) 3.7 1.8 0.4 1 1.9 0.5 1.2

(198) 3.5 1.1 7.1 (65) 2.3 1.2 0.4 1 2.2 1 2

2.9 1.5 4.9 (12) 2.5 0.7 0.7 1 1.3 1.2 2.4

(65) 6.9 1.5 11.2 (25) 3.1 1.3 0.3 0.6 2.4 0.7 1.8

(120) 6.1 1.1 8.2 (44) 2.5 0.7 0.3 0.8 2.3 0.7 1.6

(39) 2.1 0 4.9 (10) 1.5 0.9 0.3 0.9 2.5 1 2.2

(157) 4.3 1.6 9.3 (48) 2.5 1.2 0.3 0.6 2.1 0.9 2.4

(104) 5.5 2.2 17.6 (32) 4.4 2.6 0.4 0.9 4 0.9 2.2

(82) 8.2 3.3 37.7 (27) 6.0 1.3 0.2 0.5 1.4 0.8 1.5

(68) 4.6 1.5 15.9 (23) 5.2 1.9 0.2 0.5 1.6 0.6 1.7

(41) 3.6 1.1 10.6 (14) 3.8 0.5 0.3 0.8 1.9 0.8 1.8

(17) 3.9 1.4 0.2 0.7 2.5 0.8 3.1

(505) 4.4 1.6 6.4 (141) 2.6 1.3 0.3 0.7 1.9 0.7 2

(80) 3.8 1.5 3.9 (26) 2.6 1.1 0.2 0.7 2.1 0.9 1.9

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

10 5.9 4.3 2.8 1.6 0.6

3.1 23.7 (41) 12.9 4.2 9.9 3.8 1.2 9.8 5.4

6 29.7 (46) 4.5 -0.4 16.7 1.7 -0.1 61.2 20.5

3.2 33.8 (256) 16.2 3.9 14.6 6.2 1 9.6 5.5

4.3 44.7 (63) 15.3 4.7 11.2 5.7 0.9 25.6 6.1

-4.7 25.6 (17) 17.6 11.1 8.6 4.6 -0.5 7.6 5.6

30.2 41.2 (66) 18.2 6.9 12.6 5.1 1.5 20.5 9.2

4.9 36.5 (93) 14.7 4.2 13.2 3.8 1.4 21.5 8

3 64.7 (43) 32.6 14.8 24.6 14.5 5.5 27.8 13

3.6 44.2 (82) 21.7 8.6 19.5 9.2 2.3 22.2 6.1

3.3 46.7 (85) 32.5 8.1 23.6 9.6 1.9 14.5 5.6

5.6 48.8 (188) 20.2 2.5 15.5 6.1 0 18.3 7.5

7.7 29.3 (36) 15.6 7.8 10.3 4.2 1.6 19.8 9.2

6.5 59.2 (62) 24.6 8.3 19.1 7.7 0.8 20.2 11.5

6.6 66.7 (118) 25.3 4.6 20.6 8.9 -0.3 20.2 7.4

7.4 46.8 (34) 23.2 3.5 15.3 3.5 -2 40.8 12.8

7.6 54.6 (151) 27.7 10 17 7 2.2 34.8 11.7

12.6 66.3 (95) 33.9 13.8 17.1 8.3 2.6 21.6 9.5

5 58.9 (91) 38.0 21.4 25.8 13.6 5.2 29.7 11.5

3.4 49.8 (68) 22.4 5.7 19.4 9.4 1.4 32.7 12.8

4.6 36.5 (41) 21.1 2.5 13.7 6.4 0.7 21 7.8

10.3 44.3 (15) 13.6 2.9 9.4 3.2 1.4 58.6 12.6

5 50.3 (497) 23.2 6.2 18.9 7.8 1.8 24 10.2

6.5 44.4 (74) 23.3 12.2 15.5 7.9 2.3 17.6 7.9
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.4 0.8 0.4 0.3

3.1 2.8 2.1 1.5 1.8 (38) 2.8 3.8

6.2 3.4 2.3 1.7 0.4 (47) 1.1 1.9 2.2 (25) 3.3 6.3

3 2.8 1.9 1.3 1.5 (257) 2.8 4.8 1.5 (82) 2.4 4.6

3 3 2.3 1.5 0.6 (53) 1.8 4.4 1.4 (14) 3.3 5.2

4 2.5 1.9 1.4 2 (22) 3.1 3.9

4.7 3.1 2.4 1.6 0.9 (73) 2.3 3.6 2.1 (27) 3.8 6.7

4.6 3.1 2.2 1.6 0.9 (93) 2.0 3.4 1.2 (31) 3.0 7.3

5.2 4.8 3.4 1.7 0.5 (46) .9 2.8

3.1 3.2 1.8 1.2 1.3 (73) 3.0 5.1 1.7 (22) 2.7 5.8

2.6 2.5 1.9 1.3 1.1 (83) 2.4 4.5 2 (19) 3.1 7.6

4.3 2.8 2.2 1.6 0.9 (193) 2.4 3.8 1.8 (56) 4.0 7.3

5.7 3.2 2.4 1.6 0.9 (36) 1.5 2.5 1.7 (13) 3.7 7.5

5.7 3.1 1.9 1.3 1 (58) 2.0 3.8 2.2 (12) 5.0 7.3

4.1 2.3 1.6 1 1.1 (118) 2.3 3.8 1.5 (34) 3.3 10.4

5.1 3.4 2.3 1.7 1.2 (34) 1.9 4.4 1.4 (13) 4.5 6.1

5.9 3.3 2.3 1.4 0.8 (143) 1.7 3.5 2.3 (46) 4.4 8.4

5.1 3.2 2.4 1.6 1 (103) 1.7 2.7 1 (35) 3.5 6

5.4 3.1 2.2 1.7 0.6 (86) 1.6 2.9 1.7 (29) 3.6 6.3

5.9 3.3 2.4 1.7 0.8 (63) 1.6 3.1 0.7 (14) 2.9 6.3

4 2.8 2 1.3 0.5 (44) 1.5 2.6 3 (13) 3.6 10.5

6.5 3.5 2.7 2 0.5 (16) 1.3 2.9

5.5 3 2.2 1.7 1 (498) 2.1 3.6 2.2 (247) 4.4 7.9

3.7 2.6 1.5 1.2 1.6 (69) 3.1 5.1 1.4 (20) 3.8 9.8
138347M 379433M

3720055M 1892981M

2214797M 1131912M

9813605M 5706390M

6523031M 3438327M

2519735M 1731700M

3085352M 1564882M

3596421M 1915372M

9057471M 2680101M

4242876M 3144846M

4345231M 3158857M

7663320M 3941088M

2370489M 970480M

3253069M 1929802M

6667726M 5246150M

1020370M 676033M

7728618M 3991558M

7058865M 3598872M

6444414M 2920536M

5092486M 2204307M

1747439M 740286M

736105M 232222M

13591316M 6137112M

2743771M 2026868M

Net Sales ($) Total Assets ($)
Data Period 4/1/06 3/31/07

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 20 3 1 11 35 13.5 10.2 2.7 4.3 30.6

311211 28 3 3 3 8 45 5.1 17.9 23.5 4.3 50.8

313311 13 13 10 5 16 57 8.3 27.1 30 1.4 66.9

321113 64 56 43 26 90 279 3.8 12.8 27.8 3.8 48.3

322121 19 12 6 5 28 70 5.9 26.1 21.6 1.3 54.9

322130

322222 19 24 9 4 28 84 6 26.8 26.2 1.9 60.9

322299 31 23 12 5 35 106 4.7 25.4 26 1.7 57.8

324110 10 4 5 1 24 44 10.9 27.5 15.4 3.1 56.9

325188 34 27 9 7 31 108 7 25.3 21 2.7 56

325199 54 19 9 2 36 120 9.9 23 18.2 3.7 54.8

325211 54 40 21 10 93 218 6.5 27.2 23.2 2.5 59.5

325311 15 6 6 6 16 49 6.2 23.9 31.1 1.7 62.9

325411 23 4 7 3 28 65 12.9 22.8 25.9 3 64.6

325412 51 15 11 7 65 149 11.3 22.8 20.4 3.2 57.7

325611 12 12 6 4 21 55 6.4 25.9 28.8 2.3 63.4

325998 50 38 19 22 91 220 8 28.7 24 2.8 63.4

331111 24 22 15 14 40 115 6.7 30.9 25.1 3.3 65.9

331210 24 17 13 12 50 116 7.3 31.4 33.3 2.3 74.3

331221 25 18 13 6 29 91 7.4 27.7 30.6 2 67.7

331222 12 9 4 2 14 41 4.6 25.2 32.8 1 63.6

331314 8 4 1 1 16 30 7.1 34 25.2 1.1 67.3

332211

332999 69 118 86 98 192 563 8.2 27.4 24.7 3 63.3

336412 17 21 5 7 39 89 5.3 20.7 38.5 2.5 67

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

60.4 1.8 7.1 100 1.9 2.5 7.8 0 8 20.4

39.8 3.8 5.6 100 12.3 3.9 10.3 0.3 7.3 34.1

23.6 3 6.4 100 16.1 2.1 17.1 0.4 9.1 44.8

41.5 1.3 8.9 100 13.2 5.6 7 0.2 7.6 33.6

36.9 2.6 5.6 100 11 4.9 15.9 0.1 5.8 37.7

29.4 4.5 5.2 100 12.2 3.5 14.9 0.3 10.6 41.5

33.1 3.2 5.9 100 12.2 4.4 15.9 0.2 8.8 41.5

35.5 2.5 5.1 100 4 3.6 20.6 0.4 7.6 36.2

35 4 5 100 7.2 3.8 15.1 0.4 9.6 36

35.4 4.3 5.4 100 8.2 2.9 12.7 0.4 7.5 31.7

31.1 5 4.4 100 11.6 3.5 17.2 0.2 8 40.6

27.8 3.8 5.5 100 16 3.1 22.1 0.2 10.2 51.6

25 6.9 3.5 100 8.9 5.4 14.7 0.8 10.5 40.3

24 9.4 9 100 8.5 2.5 13.6 0.4 12 37

22.8 6.6 7.1 100 12.4 3.7 17.5 0.1 8.8 42.5

23.3 7.5 5.7 100 11.9 3.3 18 0.3 10.2 43.6

25.6 2.6 5.8 100 12.2 3.1 19.4 0.2 8.1 43

20.4 1.9 3.4 100 10.9 2 19.8 0.4 9.3 42.3

24.6 2.8 4.8 100 13.8 3.4 18.9 0.2 8 44.4

29.8 1.6 5 100 16.7 4 15.4 0.2 5.9 42.2

24.5 1.7 6.5 100 16.6 4.6 19.6 0.2 7.7 48.7

28.3 3.1 5.3 100 11.1 5.3 15.3 0.3 9.6 41.7

25.3 3.6 4.1 100 11.4 3.6 14.8 0 12.4 42.3

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

35.2 1.6 3.8 39.1 100 100 100 85.9 14.1 5.1 9

21.9 1.7 2.8 39.5 100 100 22.1 18.3 3.8 1 2.8

15 0.1 5.4 34.7 100 100 28.8 25.9 2.9 1.4 1.5

24.4 0.6 5.8 35.5 100 100 18.2 15.9 2.4 1.1 1.2

18.8 1.2 4.6 37.7 100 100 20.6 15.3 5.3 1 4.3

15.7 0.6 9.2 33 100 100 28.2 24.5 3.7 1.5 2.2

17.6 0.5 6.7 33.6 100 100 23.1 19 4.2 1.3 2.9

18.8 1.1 5.7 38.3 100 100 19.4 11.6 7.8 1.1 6.7

21.8 1 6.5 34.7 100 100 32.8 24.8 8 2.1 5.9

17.3 0.9 6.1 44 100 100 34 20.5 13.4 0.6 12.8

19.6 0.7 7.2 32 100 100 25.2 19.2 6 1.6 4.4

17.5 0.7 5.5 24.8 100 100 27.9 24.2 3.7 3.1 0.6

11.8 0.9 8 39.1 100 100 45 38 6.9 1.6 5.4

17 0.8 7.8 37.4 100 100 46.3 39.5 6.8 1.2 5.6

15.7 0.5 7 34.3 100 100 37.5 32.1 5.4 1.4 4

15.5 0.7 6.8 33.5 100 100 33 27.6 5.4 1.2 4.2

17.4 0.9 6.3 32.4 100 100 23.5 17.5 6 1.3 4.7

13.1 0.8 4.1 39.7 100 100 22.4 15.3 7.1 0.5 6.6

15.6 0.3 6 33.7 100 100 21.5 16 5.6 1.6 3.9

17.5 0.7 2.8 36.8 100 100 20.9 16.4 4.6 1 3.6

12.1 0.5 3.9 34.7 100 100 21.4 15 6.4 1.1 5.3

17.8 0.4 6.9 33.2 100 100 30.2 24.3 5.9 1.2 4.6

16.8 0.3 8.6 32 100 100 29.6 21.9 7.7 1.2 6.5

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

2.5 1.2 0.8 2 1 0.5 [20] 18.5 [30] 12.0 [51] 7.1

2.1 1.8 1.1 1 0.7 0.4 [21] 17.5 [32] 11.3 [41] 9.0 [32] 11.5

2.6 1.7 1.2 1.4 1 0.5 [29] 12.5 [39] 9.2 [56] 6.6 [31] 11.6

2.6 1.5 1 0.9 (277) .5 0.3 [12] 30.4 [18] 20.0 [28] 12.9 [30] 12.3

2.3 1.5 0.9 1.3 0.8 0.5 [31] 11.7 [40] 9.2 [52] 7.0 [25] 14.4

2.4 1.5 1.1 1.4 0.8 0.5 [32] 11.4 [40] 9.2 [49] 7.5 [30] 12.1

2.1 1.3 1 1.1 0.7 0.5 [30] 12.4 [38] 9.6 [47] 7.7 [29] 12.7

2.4 1.6 1.2 1.5 1.1 0.6 [15] 25.0 [22] 16.5 [30] 12.0 [5] 69.5

2.5 1.7 1.2 1.5 0.9 0.6 [32] 11.4 [41] 8.8 [57] 6.4 [28] 12.8

2.9 1.9 1.2 1.8 1.1 0.7 [24] 15.1 [43] 8.6 [58] 6.3 [28] 12.9

2.2 1.5 1.1 1.4 0.9 0.5 [33] 10.9 [44] 8.3 [54] 6.7 [27] 13.7

1.8 1.2 0.9 0.8 0.5 0.4 [26] 14.2 [34] 10.6 [47] 7.7 [42] 8.8

2.7 1.6 1.3 1.3 0.8 0.5 [28] 13.1 [39] 9.3 [58] 6.3 [59] 6.2

2.8 1.8 1.2 1.7 0.9 0.6 [33] 11.1 [47] 7.7 [71] 5.1 [55] 6.7

2.3 1.5 1 1.2 0.7 0.4 [28] 12.9 [39] 9.4 [45] 8.1 [41] 8.9

2.4 1.6 1.1 1.4 0.9 0.6 [34] 10.8 [46] 8.0 [60] 6.1 [32] 11.4

2.3 1.5 1.1 1.4 0.9 0.5 [30] 12.3 [41] 8.8 [57] 6.5 [17] 21.1

2.9 1.7 1.3 1.6 0.9 0.6 [32] 11.3 [48] 7.6 [56] 6.5 [32] 11.5

2.3 1.6 1.1 1.2 0.8 0.5 [32] 11.6 [42] 8.6 [54] 6.7 [39] 9.3

3 1.4 1 1.4 0.7 0.5 [31] 11.6 [42] 8.7 [53] 6.9 [47] 7.8

2.8 1.4 1 1.9 0.8 0.6 [28] 13.1 [37] 9.8 [54] 6.8 [16] 22.8

2.9 1.7 1.1 1.6 (562) .9 0.5 [28] 13.0 [42] 8.6 [58] 6.3 [22] 16.4

2.3 1.6 1.2 1 0.6 0.3 [28] 13.2 [46] 8.0 [59] 6.2 [68] 5.4
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

4.1 22.2 -16.6 6.4

[57] 6.4 [72] 5.1 [13] 28.4 [21] 17.8 [36] 10.1 6 9.5 34.2 6.3

[67] 5.5 [94] 3.9 [19] 19.4 [31] 11.9 [48] 7.6 4.8 9 22.4 9.3

[54] 6.8 [93] 3.9 [6] 66.2 [10] 35.3 [17] 20.9 5.9 12.8 148.2 4.9

[44] 8.3 [65] 5.6 [20] 18.6 [33] 11.1 [43] 8.5 7 12.1 -76.9 9.4

[52] 7.1 [82] 4.5 [14] 26.4 [32] 11.3 [49] 7.5 5.8 11.2 38.3 7.4

[48] 7.6 [77] 4.8 [17] 21.3 [28] 12.9 [43] 8.4 7.4 16.6 -418.6 6

[15] 24.9 [27] 13.3 [11] 34.5 [19] 18.9 [29] 12.4 9.7 16 62.2 33.6

[52] 7.1 [73] 5.0 [19] 19.4 [33] 11.0 [55] 6.6 6.1 10.2 31.5 15.8

[46] 7.9 [68] 5.4 [17] 21.1 [30] 12.1 [47] 7.8 4.6 8 26.5 27.1

[48] 7.6 [73] 5.0 [20] 17.8 [33] 11.1 [46] 7.9 6.6 11.7 57 10.5

[69] 5.3 [123] 3.0 [27] 13.5 [42] 8.7 [76] 4.8 7.8 18.5 -62.1 3.8

[90] 4.0 [143] 2.5 [30] 12.1 [42] 8.7 [61] 5.9 4.6 8.5 16.2 18.1

[96] 3.8 [133] 2.7 [25] 14.9 [43] 8.4 [82] 4.5 3.7 6.3 29.9 21.2

[65] 5.6 [96] 3.8 [28] 13.1 [40] 9.0 [61] 6.0 5.9 12.2 -219.6 14.9

[55] 6.6 [98] 3.7 [23] 15.9 [39] 9.3 [62] 5.9 5.5 10.5 64.1 10

[45] 8.0 [72] 5.1 [22] 16.6 [33] 11.1 [55] 6.7 6.1 10.9 78.6 13.5

[66] 5.6 [110] 3.3 [21] 17.2 [35] 10.4 [48] 7.5 4.2 7.7 15.8 22.8

[60] 6.1 [89] 4.1 [21] 17.6 [33] 11.1 [49] 7.4 5.7 10.8 33.5 9

[72] 5.1 [98] 3.7 [20] 18.6 [29] 12.8 [44] 8.4 5.3 10.3 235.8 11.4

[36] 10.0 [53] 6.9 [14] 25.5 [31] 11.6 [43] 8.5 7.1 16.4 -339.8 13.4

[51] 7.2 [83] 4.4 [16] 23.3 [29] 12.8 [46] 7.9 5.4 9.2 39.6 12.8

[109] 3.3 [172] 2.1 [22] 16.5 [37] 9.9 [54] 6.8 3.8 6.1 18.3 9.4
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(30) 3.3 2.2 1 1.8 2.5 0.7 1.8

(44) 3.0 1.3 6.5 (12) 3.0 2.5 0.6 1.2 2.2 0.9 1.5

(54) 2.1 0.1 3.6 (15) 1.8 0 0.2 0.6 1.4 0.7 1.6

(268) 1.8 0.4 4.1 (78) 2.3 0.7 0.5 1 2.1 0.7 1.5

(62) 3.6 1.4 3.8 (16) 3.1 1.7 0.4 1 2.5 0.8 1.6

(74) 3.0 1.3 5.3 (23) 2.6 1.5 0.4 0.8 3.5 0.7 1.6

(100) 2.7 1.4 2.8 (35) 2.1 0.8 0.4 0.9 3.3 0.7 1.9

(38) 7.1 2.2 80.7 (11) 8.5 1.1 0.4 0.9 2.3 0.7 1.6

(104) 5.5 1.7 7.7 (31) 4.7 2.2 0.4 1 3.3 0.8 1.9

(117) 8.9 2.3 17.2 (38) 4.7 1.9 0.4 0.9 1.7 0.5 1.5

(197) 3.8 1.5 8.4 (57) 3.5 1.9 0.5 1.1 3.5 0.9 2.3

(45) 1.5 0.9 8.6 (11) 2.9 1 0.6 1 5.8 1.3 3.7

(59) 2.8 1 5.9 (17) 2.4 1.4 0.3 0.7 1.5 0.7 1.6

(139) 5.5 1.5 12.4 (45) 3.9 1.7 0.3 0.7 2.9 0.5 1.5

(51) 3.9 1 8.5 (13) 2.2 0.4 0.2 0.7 2.9 0.8 1.6

(194) 3.9 1.6 8.4 (68) 3.5 1.1 0.2 0.7 3.2 0.9 2

(102) 4.7 1.7 13.4 (34) 4.8 1.5 0.3 0.7 3.5 0.9 2

(100) 7.7 2.6 14.9 (22) 7.0 2.4 0.2 0.5 1.1 0.7 1.6

(81) 3.5 1 8.4 (34) 4.0 1.7 0.3 0.6 2 0.9 2

(38) 2.2 1.3 5.8 (13) 2.5 1.6 0.3 1 1.6 1 1.9

(27) 4.0 2.4 8.1 (11) 4.4 1.4 0.3 0.9 2.8 0.7 3.2

(513) 4.2 1.6 7.2 (144) 3.1 1.5 0.3 0.7 2.3 0.7 1.8

(83) 3.6 1.8 8.4 (31) 2.5 1.3 0.3 0.8 2.1 1.1 2.1

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

3.4 23.2 (33) 9.8 4.1 6 4.5 1.3 1.1 0.7

4.1 25 (41) 13.7 5.9 8.4 4.9 1.5 10.2 5.2

4.3 45.3 (50) 7.3 -0.9 16.8 2.8 -2.5 40.9 12.9

3.4 20.8 (250) 10.2 -2.1 9.9 3 -1.8 8.2 5.4

4.5 47.5 (62) 24.2 5.3 16.9 7.1 1.7 15.8 6.8

10.4 45.1 (69) 15.6 5.4 15.4 5.5 1.4 17.8 8.8

5.5 33.4 (91) 16.4 6 12 5.3 1.4 15.1 9.4

3.4 71.2 (38) 40.7 14.1 24.8 14 2.8 47.3 18.6

6.5 55.3 (92) 24.2 10.3 19.3 9.5 1.8 16.8 5.7

3.7 63.7 (107) 36.0 17.3 31.7 12.9 4.8 16.9 6.5

8.2 48.6 (187) 25.7 11.7 16.1 8.5 2.1 16.2 7.6

22.4 36.4 (39) 7.7 0.9 8.4 2.5 -0.2 25.9 9.9

6.5 57.2 (58) 25.2 0.3 19.2 7.7 0.1 21.6 12.3

12.8 53.8 (117) 24.7 8.7 17.3 7.8 1.3 19.7 7

13.2 50 (45) 30.1 7.4 18.6 9 0.4 27.1 11.8

10.1 54.4 (182) 26.9 6.4 15.6 7 1.8 38.7 11.4

8 59.4 (98) 29.9 13.2 21.8 9.8 2.6 24.9 12

3.9 58.6 (109) 33.4 14.5 22.3 12.4 4.4 42.7 15.3

5.9 50.3 (75) 22.8 7.2 14.1 8.3 0.9 24.1 12.4

3.9 28.8 (38) 14.5 6.3 14.1 3.3 1.1 20.1 8.5

7.3 57.1 (29) 38.0 20.9 19.8 9.6 5.5 29.3 15.4

6 49 (492) 24.7 8.2 18.9 8.5 2 21.9 9.2

5.4 65.9 (78) 24.7 7.7 17.4 7.1 2.9 18.2 8.8
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.5 0.8 0.5 0.4 3.5 (31) 7.4 12.4

2.6 2.7 1.9 1.4 1.6 (42) 2.8 3.8

6.6 3.1 2 1.7 0.5 (49) 1.4 3.1 1.9 (20) 3.8 5.8

2.9 2.6 2 1.3 1.8 (260) 2.9 4.9 1.3 (76) 2.3 3.9

2.8 2.9 2.2 1.4 1.1 (61) 2.3 4.2 1.3 (15) 1.9 3.8

4.8 3.1 2.3 1.6 1.3 (75) 2.1 3.3 1.8 (23) 2.6 5.3

4.2 3.3 2.2 1.6 1.3 (102) 2.1 3.6 0.9 (26) 1.5 4.2

3.4 5.4 4 1.6 0.5 (40) .8 3.2

2.9 2.8 1.9 1.3 1.2 (87) 2.8 4.7 1.5 (19) 2.7 6.5

2.4 2.4 1.6 1.2 1.1 (106) 2.3 4.1 1.8 (25) 2.8 4.5

4 2.9 2.1 1.6 1 (193) 2.1 3.7 1.3 (65) 3.5 5.9

3.2 3.4 1.9 1.4 0.7 (43) 1.7 3.3 3.4 (11) 5.3 10.2

3.6 2.7 2 1.1 1.2 (58) 2.0 3.5 2.3 (15) 3.4 5.1

3.6 2.2 1.5 0.9 1 (132) 2.3 4.4 2.3 (31) 4.0 7.3

6.2 3.1 2.4 1.7 0.9 (46) 1.6 2.5 3.1 (17) 4.2 6.5

5.4 3.1 2.1 1.4 0.8 (176) 1.6 3.3 2 (55) 3.4 6.4

5.7 3.1 2.5 1.8 0.9 (97) 1.6 2.3 1.2 (33) 2.9 5.9

6.6 3 2.3 1.7 0.5 (104) 1.2 2.4 1.1 (37) 2.4 5.7

5.6 2.9 2.3 1.8 0.9 (85) 1.6 2.9 0.9 (21) 2.1 5

4.5 2.9 2.2 1.6 1 (38) 1.7 4 2.4 (10) 4.3 5.9

8.8 4.3 3 1.8 0.7 (26) 1.0 2.2

5.1 3.1 2.2 1.6 1 (479) 2.2 4 2.2 (240) 4.0 6.9

3.9 2.5 1.7 1.3 1.8 (76) 2.9 4 1.7 (23) 5.0 7.1
1450337M 2014377M

3523782M 1959454M

2498430M 1131078M

11441195M 7067325M

4387691M 2491360M

3517265M 1954458M

4500073M 2207989M

9398206M 2098657M

6652495M 4542220M

6914720M 5062886M

10495362M 5145470M

1507598M 531778M

3075447M 1687579M

7545077M 6625316M

1513028M 755644M

9519079M 5509255M

6130458M 3160940M

6782453M 3221173M

5019590M 2330996M

2257938M 1158928M

2537308M 807271M

15580360M 7417099M

2928496M 1922681M

Net Sales ($) Total Assets ($)
Data Period 4/1/07 3/31/08

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111 14 2 1 1 12 30 11.1 10.9 5.4 3.8 31.2

311211 19 5 4 3 15 46 5.8 19.5 25.8 4.4 55.5

313311 12 14 10 4 11 51 5.8 24.5 36.3 2.8 69.3

321113 46 46 35 23 88 238 6.2 11.1 27 3.6 47.9

322121 18 8 2 3 32 63 5 22.3 24.1 3 54.4

322130

322222 11 19 11 9 26 76 5 28.3 25.4 2.4 61.1

322299 30 24 10 4 36 104 5.3 23.7 23.5 1.6 54

324110 8 8 3 3 22 44 15.9 24.3 21.7 2.2 64.1

325188 22 23 3 4 38 90 6.7 25.2 24.1 2.7 58.7

325199 67 15 4 3 37 126 6.9 17.8 16.9 3.7 45.4

325211 48 38 16 14 95 211 6.5 28.4 23 3.1 61

325311 13 9 4 6 11 43 6.9 24.8 31.3 4.8 67.8

325411 17 4 6 6 33 66 10.3 18.8 25.6 3.7 58.4

325412 43 22 10 7 76 158 13.1 22.4 21.7 2.8 60

325611 7 10 3 5 18 43 7.2 28.8 28.7 2.3 67.1

325998 41 40 21 17 84 203 7.7 28.4 25.8 3.4 65.2

331111 27 15 8 13 47 110 8 29.2 22.8 2.5 62.6

331210 31 23 17 13 50 134 7.3 27.2 30.9 4.7 70

331221 18 11 10 2 34 75 5.3 25.6 29.5 2 62.3

331222 14 8 8 1 17 48 8 26.5 31.7 2.3 68.4

331314 5 4 2 1 10 22 8 39.6 23.9 1.4 72.9

332211

332999 66 114 92 84 186 542 9 26.6 24.5 2.5 62.6

336412 23 21 7 7 48 106 6.6 20.8 38.5 4.2 70.1

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

57.5 2 9.2 100 3.5 4.9 4.4 0 10.1 23

37.7 2.1 4.7 100 13.7 3 12.8 0.2 6 35.8

22.4 1.1 7.3 100 26.1 4.7 18.4 0.3 12.4 61.9

41.9 1.5 8.8 100 14 4.6 6.5 0.1 5.2 30.3

36.6 2.6 6.3 100 10.2 3.8 18.1 0.1 6.5 38.7

27.7 5 6.2 100 10.5 6.3 19.5 0.3 9.8 46.3

35.4 4.5 6.1 100 11 4.4 13.5 0.1 7.7 36.7

29.7 1 5.3 100 3.5 2.5 24.6 0.7 9.2 40.5

31.6 5 4.7 100 8.3 3.4 15 0.4 10.3 37.3

42 6.7 5.9 100 7.2 3.6 11.7 0.2 7.2 30

29.7 5.1 4.2 100 11.9 3.4 18.8 0.4 6.4 41

26.7 1.8 3.8 100 15.8 4.2 19.2 0.5 9.1 48.8

27.2 8.4 6 100 7.9 2.4 13.6 0.5 12.1 36.4

24.1 8.7 7.2 100 8 3 12.5 0.4 11.4 35.2

20.6 6.5 5.9 100 13.6 3 18.7 0.1 8.1 43.6

23.2 6.7 4.9 100 11.7 3.5 18.3 0.4 11.4 45.3

28.9 3.4 5.1 100 12.2 3.4 19.6 0.2 9.5 44.9

22.9 4 3.1 100 12.8 2.9 17.6 0.4 8.5 42.2

29.4 2.7 5.7 100 13 3.3 18.8 0.4 5.8 41.3

22.8 1.4 7.4 100 12.3 2.5 16.1 0.3 5.2 36.3

21.5 1.9 3.7 100 16.7 1.9 20.6 0.1 7.1 46.4

27.6 3.9 5.9 100 11.4 3.7 13.6 0.3 10 39.1

21.2 4.3 4.4 100 12.1 3.9 13.9 0.6 12.7 43.2

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

31.5 1.3 5.8 38.3 100 100 100 81.7 18.3 6.1 12.2

18.8 1.6 3.8 40.1 100 100 20 14.6 5.4 1.2 4.2

8 0.6 9.6 19.9 100 100 25.9 24.1 1.8 1.8 0

22.5 0.7 6.1 40.4 100 100 17.6 16.2 1.4 1.3 0.1

23.9 0.8 6.5 30.1 100 100 21.3 18.4 2.9 1.4 1.5

21.3 0.5 6.9 25 100 100 28.9 24.5 4.4 1.7 2.7

20.3 0.4 3.1 39.5 100 100 24.9 19.7 5.2 1.4 3.8

9.5 0.5 4.4 45.1 100 100 19.8 14.1 5.7 0.9 4.8

19.3 0.9 3.9 38.5 100 100 30 21 9 1.5 7.6

20.3 0.7 4.7 44.3 100 100 27.9 18.4 9.5 1.6 7.9

18.1 0.4 4.8 35.8 100 100 24.2 18.9 5.3 1.3 4.1

22 0.8 5.4 23 100 100 27.5 23.1 4.4 2.4 1.9

14.5 0.4 11.9 36.8 100 100 45.6 37.7 7.9 1.5 6.4

18.4 0.8 6.2 39.3 100 100 43.5 36.1 7.4 1 6.5

12.5 0.3 6.2 37.4 100 100 33.3 28.4 5 1.4 3.5

16.3 0.7 5.9 31.8 100 100 33 27 5.9 1.8 4.1

15.6 0.6 6.3 32.8 100 100 22.2 15.8 6.4 1.1 5.4

12.8 0.3 4 40.7 100 100 23.7 17 6.7 0.9 5.8

14 0.8 7.5 36.4 100 100 20.3 13.1 7.2 1.4 5.8

9.7 0.5 3.2 50.3 100 100 20 14.5 5.5 0.4 5.1

14.3 0.2 3.8 35.3 100 100 21.6 14.8 6.8 1.7 5.2

17.8 0.4 6.2 36.5 100 100 32 25.3 6.7 1.2 5.4

15.4 0.3 6.9 34.2 100 100 31.6 22.4 9.3 2.2 7.1

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

1.9 1.4 0.8 1.3 0.9 0.5 [23] 15.5 [35] 10.5 [52] 7.0

2.1 1.5 1.2 1.1 0.7 0.4 [26] 14.2 [35] 10.4 [44] 8.3 [36] 10.2

2.6 1.4 1.1 1.2 0.6 0.3 [24] 15.0 [40] 9.2 [58] 6.3 [45] 8.1

3.2 1.7 1.1 1.1 0.5 0.2 [10] 34.8 [17] 21.5 [27] 13.3 [34] 10.7

2.4 1.4 1.1 1.2 0.6 0.4 [28] 13.0 [34] 10.7 [43] 8.5 [30] 12.2

2.3 1.4 1 1.4 0.7 0.5 [32] 11.2 [41] 9.0 [51] 7.1 [28] 13.1

2.3 1.4 1 1.2 0.8 0.5 [30] 12.0 [38] 9.7 [48] 7.6 [31] 11.7

2.4 1.8 1.3 1.6 1.1 0.7 [16] 23.4 [22] 16.3 [35] 10.3 [10] 37.1

2.5 1.6 1.2 1.5 1 0.6 [35] 10.5 [46] 7.9 [59] 6.2 [30] 12.3

2.5 1.6 1.1 1.3 0.8 0.5 [22] 17.0 [37] 9.8 [51] 7.2 [28] 12.9

2.4 1.5 1.1 1.3 0.9 0.6 [36] 10.2 [45] 8.1 [59] 6.2 [32] 11.6

2.1 1.3 1.1 1.1 0.7 0.4 [27] 13.7 [36] 10.2 [54] 6.7 [42] 8.6

2.8 1.8 1.1 1.5 0.8 0.5 [20] 18.4 [35] 10.3 [49] 7.5 [68] 5.4

3 1.8 1.2 1.7 1 0.6 [32] 11.3 [45] 8.2 [58] 6.3 [44] 8.2

2.7 1.6 1.1 1.4 0.8 0.5 [35] 10.3 [43] 8.5 [54] 6.8 [40] 9.2

2.4 1.5 1 1.3 0.8 0.5 [32] 11.3 [42] 8.7 [52] 7.1 [33] 10.9

2.5 1.4 1 1.6 0.9 0.5 [32] 11.3 [44] 8.4 [56] 6.5 [10] 36.5

3 1.6 1.2 1.4 0.8 0.5 [27] 13.4 [38] 9.5 [48] 7.7 [23] 15.8

2.4 1.6 1.1 1.3 0.7 0.5 [33] 11.1 [39] 9.3 [48] 7.6 [35] 10.4

4.3 2 1.3 1.8 1 0.5 [37] 10.0 [44] 8.3 [53] 6.9 [43] 8.5

2.3 1.5 1.2 1.7 1.2 0.6 [31] 11.7 [45] 8.1 [55] 6.6 [10] 36.1

2.9 1.7 1.2 1.7 0.9 0.6 [29] 12.6 [42] 8.8 [56] 6.5 [23] 15.7

2.6 1.6 1.3 1.1 0.6 0.4 [25] 14.5 [42] 8.7 [55] 6.6 [70] 5.2
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

4.5 15.3 -13.2 6

[57] 6.4 [77] 4.7 [11] 34.6 [22] 16.5 [38] 9.6 7 12.2 23.4 11.4

[77] 4.7 [113] 3.2 [16] 22.9 [31] 11.6 [43] 8.5 5.2 10.5 35 4.8

[58] 6.3 [93] 3.9 [5] 72.1 [11] 33.0 [19] 19.0 5 9.5 66 2.9

[45] 8.2 [68] 5.4 [20] 18.4 [30] 12.1 [47] 7.8 6.3 13.5 76.4 4.8

[48] 7.6 [76] 4.8 [23] 15.5 [36] 10.2 [55] 6.6 6.7 14.8 -291 7.3

[49] 7.4 [69] 5.3 [16] 22.7 [25] 14.4 [41] 9.0 6.9 13.7 NM 8.6

[24] 15.3 [47] 7.8 [14] 26.5 [25] 14.8 [38] 9.7 7.4 14.9 38.3 49.1

[50] 7.3 [89] 4.1 [22] 16.7 [33] 11.0 [51] 7.1 5.4 9.8 26.4 14.7

[45] 8.1 [66] 5.5 [16] 22.3 [31] 11.9 [47] 7.7 5.4 10.2 39.9 18.1

[51] 7.2 [70] 5.2 [23] 15.8 [37] 9.9 [51] 7.2 5.5 10.8 48.3 10.1

[66] 5.5 [103] 3.5 [20] 18.6 [42] 8.7 [67] 5.4 7 10.5 48.4 6.6

[89] 4.1 [142] 2.6 [23] 15.7 [40] 9.0 [57] 6.4 4.6 8.7 44.9 17.7

[87] 4.2 [124] 3.0 [23] 15.9 [38] 9.7 [62] 5.9 3.6 6.9 22.1 14.9

[60] 6.0 [89] 4.1 [26] 14.2 [40] 9.1 [65] 5.6 5 9.5 45 10.4

[55] 6.6 [101] 3.6 [21] 17.2 [37] 10.0 [56] 6.5 6.1 12.3 92.1 9.6

[39] 9.4 [72] 5.1 [19] 18.7 [31] 11.8 [46] 7.9 5.8 13.4 246.9 18.5

[57] 6.4 [92] 4.0 [15] 24.2 [28] 13.1 [41] 8.8 5.1 9.6 32.2 13.7

[59] 6.2 [80] 4.6 [20] 18.5 [33] 10.9 [41] 9.0 5.6 12.3 41.6 17.1

[69] 5.3 [100] 3.7 [17] 21.3 [30] 12.0 [45] 8.1 3.7 6 14.7 15.7

[35] 10.5 [70] 5.2 [17] 21.0 [30] 12.2 [38] 9.6 8.7 13.4 23 16.2

[53] 6.9 [91] 4.0 [15] 23.6 [27] 13.5 [43] 8.5 5.3 9 29.8 12.8

[109] 3.4 [156] 2.3 [20] 18.7 [34] 10.7 [54] 6.7 3.3 7 15.1 9.7
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(26) 3.2 2.1 0.7 2 2.6 1.3 2

3.7 1.8 7.6 (12) 2.5 1.6 0.5 1.1 1.8 0.9 1.6

(50) 1.6 -0.9 1.9 (12) .9 -10.6 0.2 0.5 1.5 0.7 2.1

(224) 1.0 -0.8 4 (61) 1.6 0.6 0.5 1 2 0.6 1.5

(59) 2.0 0.8 2.8 (19) 1.5 0.4 0.8 1.2 3.6 1.4 2.8

(68) 2.8 0.8 5.3 (30) 2.7 0.9 0.4 0.9 30.8 0.9 2.3

(96) 3.6 1.6 6 (27) 2.4 1.2 0.6 0.9 2.9 0.7 1.6

(38) 12.4 1.9 14.5 (11) 8.1 2 0.2 0.6 1.1 0.6 1

(81) 4.8 1.4 5.8 (30) 3.0 1.4 0.4 0.9 3 0.7 1.6

(117) 5.4 2.3 23.8 (37) 3.6 1.6 0.5 1.1 2 0.6 1.1

(199) 3.4 1.4 9 (57) 4.0 1.4 0.3 0.8 2.3 0.9 2

(38) 1.9 0.8 8.1 (10) 2.1 1.2 0.6 1.1 3.7 1.2 4.1

(57) 5.0 1.8 17.1 (17) 5.7 2.1 0.4 0.8 2.2 0.8 1.8

(135) 4.2 1.2 13.3 (46) 2.5 1 0.3 0.7 2.4 0.6 1.5

(38) 3.7 1.1 0.2 0.5 2 0.6 2

(179) 3.4 1.5 8.8 (65) 3.1 1.7 0.2 0.8 2.5 1 2.2

(101) 4.5 1.4 7.9 (24) 1.9 1.2 0.3 0.8 2.6 1 2.2

(116) 5.0 2 12.4 (32) 4.7 1.5 0.2 0.5 1.5 0.6 1.6

(67) 4.4 1.9 8.9 (31) 3.0 1 0.3 0.6 1.6 0.6 1.5

(37) 4.6 1.8 3.5 (12) 1.8 0.9 0.2 0.3 1 0.4 1

(20) 5.5 1.4 0.3 0.4 1.6 0.6 2.2

(491) 4.0 1.7 8.5 (139) 3.1 1.4 0.3 0.7 2 0.7 1.7

(95) 3.9 2 5.9 (31) 2.5 0.7 0.2 0.6 1.7 0.8 1.7

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

2.6 23.7 (29) 14.0 6.4 10 5.1 1.7 2.6 0.7

3.6 29.1 18.7 8.2 12.3 6.3 2.5 11.5 6.8

6.5 25.4 (42) 6.4 -2.3 9.3 2 -4.7 52.3 16.2

3.3 14.5 (219) 1.3 -14.5 5.9 0.1 -5.2 8.2 4.6

4.4 32.8 (54) 13.0 -0.2 10 4.5 -0.9 12.8 7.6

81.7 30.5 (59) 15.4 4.4 11.8 5.3 0 18.6 10.5

5.3 49.1 (92) 20.1 9.5 16 6.6 2.7 13.2 7

2.1 64.4 (42) 27.2 10.5 30.4 14.4 3.3 40 20.9

7 62.5 (82) 26.7 10.7 19 10.4 2 19.2 5.2

2.8 44.4 (106) 27.6 14 19.5 10.6 3.7 11.7 4.4

6.7 44.6 (182) 23.7 7.3 15.4 6.2 1.3 15.9 7.1

15.8 52.1 (36) 20.6 4.5 11.5 2.9 -0.6 23.2 12.3

12.1 68 (53) 26.2 15 20.5 8.5 3.6 21.2 9.1

5.2 59.4 (131) 17.0 1.8 20.7 7.7 -0.4 26.7 9.2

7.7 45.8 (35) 16.6 4.6 19 5.4 0.6 53.7 14.6

12.3 58.8 (171) 29.0 9.5 16.8 7.2 1.8 43.6 12.7

6.5 58.8 (96) 26.4 7 22.2 10.1 2.1 23.3 11.5

4.2 59.2 (113) 28.3 11.8 21.5 10.5 2.5 34.8 15.1

3.9 47.1 (66) 25.4 9.3 18.8 8.6 2.4 19.4 8.1

2.8 32.6 (46) 18.7 7.5 20.1 7.7 2.7 23.9 11.7

12.5 46.6 (19) 40.1 13.6 23.3 14.5 3.4 57.8 18.9

5.3 53.7 (470) 25.4 8.5 19.6 7.9 2.6 23.5 10

4.6 70.1 (93) 28.1 11.4 17.6 9.6 3.6 29.3 9.6
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

0.5 0.8 0.5 0.4 2.9 (28) 7.7 11.7

3 2.9 1.8 1.5 1 (41) 2.2 3.3

7.8 3.1 2.3 1.7 0.4 (43) 1.0 2.1 1.3 (21) 2.8 7.6

2.5 2.5 1.6 1.1 1.7 (218) 3.7 5.9 1.3 (67) 2.3 4.1

3.3 3.3 2.2 1.4 1.3 (53) 2.1 3.6 1.5 (13) 2.5 4.4

5.3 3.2 2.5 1.7 1.1 (71) 1.8 3.3 1.8 (23) 4.2 7.3

3.7 3 2.1 1.6 1.2 (92) 2.4 3.4 1.2 (22) 1.7 4.2

7.3 4.8 3.7 2 0.5 (40) .8 1.7

3.7 2.7 1.7 1.4 1.2 (77) 2.4 4.6 1.8 (22) 3.3 6.4

2.1 2.1 1.5 1 1.2 (110) 2.8 4.4 1.5 (22) 2.8 5.6

4.2 2.8 2.2 1.5 1.1 (183) 2.2 3.7 1.4 (50) 4.1 8.5

6 3.1 2.2 1.7 0.6 (37) 1.7 3 3.4 (12) 4.6 6.6

3.7 2.7 1.9 1.3 1 (55) 2.0 3.2 1.3 (17) 4.0 7.6

3.5 2.6 1.7 1.1 1 (131) 2.2 4.3 1.6 (40) 4.0 9.6

5.2 3.3 2.2 1.6 0.8 (36) 1.3 2 2.7 (13) 5.0 6

5.9 3.3 2.3 1.7 0.6 (178) 1.6 3 1.6 (53) 3.3 6.3

4.3 2.9 2.3 1.6 0.7 (98) 1.4 2.7 1.2 (28) 4.1 6.3

7.4 3.4 2.4 1.8 0.5 (120) 1.1 2.3 1.4 (47) 2.3 5.7

4.7 2.9 2.2 1.8 0.9 (67) 1.7 2.8 0.7 (18) 1.5 2.7

5.6 2.8 2 1.4 0.9 (41) 1.6 2.4 1.7 (12) 3.7 5.2

7.9 4 2.8 2.1 0.5 (20) 1.0 1.8

5 2.9 2.2 1.6 1.1 (466) 2.2 4.1 2.3 (225) 4.2 7.5

4.9 2.6 1.8 1.2 1.3 (88) 2.2 3.6 1.6 (31) 4.4 9.1
1096988M 1554707M

5007981M 2784036M

2069198M 1002626M

9010451M 6407328M

4586589M 2588737M

2461810M 1403135M

4915119M 2567214M

9702187M 2355480M

4773369M 3290871M

8975523M 7164486M

11212450M 6311043M

2075756M 833880M

4156857M 2284541M

8356015M 5951400M

1441986M 906557M

9621034M 4880927M

6552594M 3141943M

7484970M 3537587M

4110201M 1954521M

2122318M 1217935M

1744102M 579780M

14233757M 7243192M

4435095M 2811581M

Net Sales ($) Total Assets ($)
Data Period 4/1/08 3/31/09

Unqualified Reviewed Compiled Tax Returns Other

Number of 

Statements

Cash & 

Equivalents

Trade 

Receivables - 

(net) Inventory

All Other Current 

Assets

Total Current 

Assets

221111

311211 22 6 5 4 20 57 4.9 20.7 29.9 3.3 58.8

313311 8 10 7 4 15 44 7.2 24.6 33.2 2.2 67.2

321113 33 39 27 25 77 201 5.5 9.2 25.9 2.5 43.1

322121 22 10 6 6 29 73 5 23.4 24.4 2.3 55

322130

322222 16 15 8 3 28 70 4.7 26.2 26 2 58.9

322299 31 17 11 6 52 117 4.4 23.7 28.4 2.1 58.6

324110 15 8 5 3 15 46 13.2 24.5 17.4 6 61

325188 21 26 8 2 55 112 6.4 24.3 24.4 1.7 56.8

325199 64 18 8 2 47 139 6.7 18.8 17.4 2.6 45.5

325211 50 45 18 12 104 229 7 26 23.7 2.8 59.4

325311 15 8 3 6 19 51 6.7 23.4 32.9 2.8 65.8

325411 26 11 4 3 35 79 10.8 18.4 27.7 4.3 61.3

325412 49 27 11 18 78 183 13.2 21.6 19.8 3.2 57.8

325611 10 7 5 10 22 54 5.6 24.5 29.6 3 62.7

325998 41 43 18 23 94 219 7.6 25.9 26.1 2.7 62.2

331111 29 27 12 15 60 143 7.1 27.4 25.4 2.9 62.8

331210 37 26 23 15 70 171 8.2 26.1 27.9 4.9 67.1

331221 17 19 10 8 36 90 7.3 25 27.8 2.1 62.2

331222 17 10 1 4 8 40 7.8 24 35.1 3.9 70.8

331314 7 2 1 10 20 6.8 37.2 17.5 2.6 64.1

332211

332999 55 121 79 83 199 537 9.1 25.5 25.6 2.9 63.1

336412 30 21 5 9 52 117 7 21.2 38.7 2.2 69.1

NAICS Sector

Type of Statement ASSETS
Fixed Assets 

(net) Intangibles (net)

All Other NonCurrent Assets Total AssetsNotes PayableShort Term Cur. Mat.-L/T/D Trade PayablesIncome Taxes 

Payable

All Other Current 

Liabilities

Total Current 

Liabilities

32.2 3.2 5.9 100 15.6 3.5 14.1 0.3 7.4 40.8

22.3 4 6.6 100 20 5.9 16.6 0.4 7.5 50.4

45.4 1.3 10.2 100 13.5 6.1 5.7 0.1 7.9 33.2

36.3 3 5.6 100 11.3 4.3 17.4 0.2 5.1 38.2

29.7 4.8 6.5 100 12.5 3 15.1 0.2 7.1 37.8

30.9 5.1 5.4 100 14.5 4.6 15.6 0 8.8 43.5

30.3 2.8 5.9 100 5.7 2.5 19.3 0.8 14.2 42.5

31.2 6.1 5.9 100 9.2 4.2 15 0.3 7.5 36.2

41.4 7.6 5.5 100 7.6 3.8 12 0.2 7.9 31.5

29.8 5.7 5.1 100 11.3 4.2 16.8 0.6 8.5 41.3

26.6 3 4.5 100 20.2 5.1 20.7 0.6 6.2 52.7

23.4 9.8 5.6 100 8.6 5 13.6 0.4 11.9 39.4

23.6 11.4 7.2 100 6.4 3.3 12.9 0.3 12.3 35.2

21.4 11.9 4 100 14.3 3.8 17.4 0.2 8.2 43.9

23.1 7.5 7.2 100 10.7 3.8 16.2 0.2 10.3 41.3

27.7 2.7 6.8 100 12.9 3.6 15.5 0.5 9 41.5

23.9 3.9 5.2 100 12.3 2.7 15.9 0.5 10.3 41.6

29.4 2.4 6 100 13.5 2.7 18.5 0.2 6.7 41.7

21.6 2.2 5.4 100 16.7 4.1 14 0.2 5.5 40.5

30.1 2.2 3.6 100 18.8 7.4 17.1 0 12.6 55.9

27.3 3.9 5.8 100 12.3 4 13.3 0.2 10 39.9

22.3 4.9 3.7 100 11.6 4.7 12.3 0.6 10.2 39.3

LIABILITIES
Long Term Debt Deferred Taxes

All Other NonCurrent 

Liabilities Net Worth

Total Liabilities 

& Net Worth Net Sales Gross Profit

Operating 

Expenses Operating Profit

All Other 

Expenses (net)

Profit Before 

Taxes

19.1 1.3 4.4 34.4 100 100 20 15.6 4.5 1 3.4

9.6 0.1 3.5 36.5 100 100 24.6 22.5 2.2 1.3 0.9

26.1 0.6 4.8 35.4 100 100 19.7 19.2 0.5 1.4 -0.9

26 0.9 7.1 27.6 100 100 20.5 16.7 3.8 1.6 2.2

16.4 0.4 5.3 40 100 100 25 21.5 3.5 1.2 2.3

17.2 0.5 5 33.7 100 100 23.3 20.4 2.9 1 1.9

14.5 1.4 6 35.7 100 100 14.8 10.1 4.7 -0.1 4.8

19.7 1.4 3.1 39.5 100 100 28.5 22.5 6.1 1.1 4.9

18.1 0.5 5.3 44.6 100 100 19.9 16.1 3.9 1.5 2.4

16.5 0.7 8.8 32.8 100 100 21.8 18.3 3.5 1.8 1.7

18.6 0.4 5.8 22.5 100 100 29.2 23.2 6 1.9 4.1

11.4 0.7 4 44.5 100 100 49 43.6 5.4 1.5 3.9

16.4 0.9 6.6 40.9 100 100 45.6 38.2 7.4 1.4 6

17 0.2 3.2 35.6 100 100 35.7 31.1 4.7 2 2.7

14.6 0.5 5.4 38.1 100 100 32.7 26.2 6.4 1.1 5.3

14.6 0.6 6.4 36.9 100 100 22.5 16.7 5.8 1 4.8

11.6 0.4 4.6 41.8 100 100 24.4 17.5 6.9 1.2 5.7

17.6 0.4 6.2 34.1 100 100 21.2 15.9 5.4 1.3 4

10.7 0.4 6.7 41.7 100 100 19.2 15.7 3.5 0.6 2.9

17.5 0.1 5.5 20.9 100 100 14.6 12.9 1.7 1.4 0.2

16.5 0.5 5.4 37.7 100 100 29.2 23.7 5.5 1 4.5

18.2 0.6 7.2 34.7 100 100 30.2 22 8.2 1.4 6.8

INCOME DATA
Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower

Sales / 

Receivables - 

upper

Sales / 

Receivables - 

median

Sales / 

Receivables - 

lower

Cost of Sales / 

Inventory - upper

1.8 1.4 1.2 0.9 0.6 0.4 [25] 14.9 [31] 11.7 [38] 9.7 [34] 10.8

2.4 1.5 1.1 1.2 0.7 0.3 [25] 14.6 [36] 10.1 [56] 6.5 [27] 13.5

3.3 1.4 0.8 1.1 0.4 0.2 [10] 35.5 [16] 23.3 [25] 14.7 [31] 11.7

2.3 1.4 1 1.2 0.7 0.4 [23] 16.0 [30] 12.3 [39] 9.4 [26] 14.3

2.5 1.7 1 1.5 0.8 0.5 [30] 12.0 [38] 9.7 [44] 8.3 [32] 11.3

2.2 1.4 1.1 1 0.7 0.4 [30] 12.3 [37] 9.8 [51] 7.1 [33] 11.0

2.7 1.6 1.1 2.1 0.9 0.5 [9] 40.7 [17] 21.1 [31] 11.7 [3] 126.2

2.3 1.7 1.1 1.4 0.9 0.6 [30] 12.2 [40] 9.0 [49] 7.4 [28] 12.8

2.3 1.7 1.1 1.4 0.9 0.5 [18] 20.7 [34] 10.6 [51] 7.1 [19] 19.2

2.6 1.4 1 1.4 0.8 0.5 [30] 12.1 [38] 9.7 [51] 7.2 [29] 12.4

2.2 1.3 1.1 0.9 0.7 0.3 [26] 14.0 [38] 9.5 [48] 7.6 [44] 8.4

3.2 1.7 1.2 1.4 0.8 0.5 [23] 15.7 [37] 9.8 [48] 7.6 [72] 5.1

3.1 1.8 1.3 1.8 1 0.6 [31] 11.8 [42] 8.6 [57] 6.4 [43] 8.6

2.6 1.4 1.1 1.5 0.7 0.4 [25] 14.8 [33] 11.1 [41] 8.9 [37] 9.8

2.3 1.5 1.1 1.3 0.8 0.5 [26] 13.8 [39] 9.4 [49] 7.5 [28] 13.2

2.6 1.7 1.1 1.4 0.9 0.5 [23] 15.6 [39] 9.3 [57] 6.4 [18] 20.4

3 1.6 1.1 1.5 0.8 0.5 [26] 14.1 [37] 10.0 [48] 7.6 [24] 15.5

2.5 1.5 1.1 1.4 0.7 0.5 [27] 13.7 [34] 10.8 [45] 8.1 [23] 16.2

4.9 1.7 1.1 2.1 0.8 0.4 [26] 14.2 [36] 10.1 [50] 7.3 [39] 9.3

1.9 1.1 0.8 1.6 0.6 0.4 [18] 20.4 [27] 13.3 [41] 8.9 [5] 75.6

3 1.7 1.1 1.8 0.8 0.5 [26] 14.1 [38] 9.6 [52] 7.0 [22] 16.8

2.7 1.9 1.3 1.4 0.7 0.4 [29] 12.6 [42] 8.6 [56] 6.5 [61] 6.0
Cost of Sales / 

Inventory - 

median

Cost of Sales / 

Inventory - lower

Cost of Sales / 

Payables - upper

Cost of Sales / 

Payables - 

median

Cost of Sales / 

Payables - lower

Sales / Working 

Capital - upper

Sales / Working 

Capital - median

Sales / Working 

Capital - lower

EBIT / Interest - 

upper

[52] 7.0 [88] 4.1 [9] 41.9 [23] 16.1 [34] 10.8 9.1 13.1 36.7 7.4

[63] 5.8 [117] 3.1 [18] 19.9 [29] 12.6 [50] 7.3 5.5 9.9 48.8 7.7

[60] 6.1 [100] 3.6 [4] 97.0 [9] 41.1 [19] 19.6 6.2 16.4 -31.1 2.8

[39] 9.3 [58] 6.3 [20] 18.6 [26] 14.0 [38] 9.6 8 25.5 265.3 6.9

[44] 8.3 [72] 5.1 [16] 23.1 [28] 13.0 [41] 8.8 6.6 10.5 365.7 7.9

[55] 6.7 [82] 4.4 [16] 22.9 [29] 12.8 [46] 7.9 7 15.3 134.1 5.1

[10] 36.5 [32] 11.5 [8] 44.0 [13] 27.5 [25] 14.6 7.5 19.6 121.3 22.1

[59] 6.2 [100] 3.7 [23] 16.2 [31] 11.6 [46] 7.9 5.7 11 27.2 14.9

[38] 9.6 [63] 5.8 [12] 30.9 [23] 15.6 [45] 8.1 5.7 13.9 77.1 13.6

[52] 7.1 [73] 5.0 [16] 22.6 [28] 12.9 [45] 8.1 5.9 13 87.6 8.6

[77] 4.8 [105] 3.5 [19] 19.3 [35] 10.5 [52] 7.1 7.8 15 59 8

[98] 3.7 [147] 2.5 [21] 17.6 [44] 8.4 [66] 5.5 4.6 7.6 21.6 25.8

[86] 4.2 [135] 2.7 [21] 17.6 [34] 10.7 [68] 5.4 3.6 7.4 24.9 14.1

[61] 6.0 [89] 4.1 [19] 19.1 [37] 9.8 [48] 7.7 6.1 15.3 40.6 12

[61] 5.9 [100] 3.7 [18] 20.1 [31] 11.7 [52] 7.1 6.3 12.5 63.4 11.8

[45] 8.1 [76] 4.8 [12] 29.8 [25] 14.8 [43] 8.6 5.3 11.2 67.4 17.3

[45] 8.0 [88] 4.2 [11] 32.6 [26] 14.0 [42] 8.8 4.9 10.4 50.2 24

[47] 7.8 [77] 4.7 [13] 27.5 [26] 13.8 [43] 8.6 6.4 12.6 72.4 11.1

[69] 5.3 [97] 3.8 [12] 31.0 [25] 14.4 [39] 9.3 4.6 8.6 28.4 8

[13] 27.1 [43] 8.5 [6] 57.0 [14] 26.1 [29] 12.8 13.6 43.2 -22.8 8

[50] 7.3 [94] 3.9 [13] 28.4 [23] 15.6 [38] 9.6 5.3 9.6 31.7 12.4

[113] 3.2 [195] 1.9 [19] 19.6 [30] 12.2 [44] 8.2 3.2 5.2 15.3 11.1
EBIT / Interest - 

median

EBIT / Interest - 

lower

Net Profit + DDA

/ Curr Mat LTD - 

upper

Net Profit + DDA

/ Curr Mat LTD - 

median

Net Profit + DDA

/ Curr Mat LTD - 

lower

Fixed / Worth - 

upper

Fixed / Worth - 

median

Fixed / Worth - 

lower

Debt / Worth - 

upper

Debt / Worth - 

median

(56) 3.7 1.1 10.9 (21) 4.2 1.9 0.5 1 1.8 1.1 2.2

(42) 1.8 0.9 7.5 (11) 1.0 -0.3 0.1 0.5 1.4 0.9 1.8

(187) .8 -1.7 2.3 (56) 1.0 0.1 0.6 1.3 3.7 0.7 1.7

(66) 2.6 1 3.5 (21) 1.6 0.7 0.4 1.4 10.9 0.8 3.1

(65) 2.1 0.6 4.3 (20) 1.6 1.1 0.4 0.8 2.2 0.6 1.6

(108) 1.9 0.3 5.3 (28) 1.7 0.3 0.4 1 3 0.8 2.3

(38) 7.0 2.9 21.6 (14) 4.2 1.2 0.3 0.9 1.6 0.7 1.4

(107) 5.1 1.6 7.7 (37) 3.5 1.9 0.3 1 2 0.8 1.7

(131) 3.3 -0.4 11.5 (39) 3.3 0.4 0.4 1.2 2.1 0.6 1.3

(209) 2.7 0.5 7.6 (62) 2.6 1 0.3 0.8 2.7 0.9 2.4

(46) 3.9 1.5 24.6 (11) 11.0 2.1 0.5 0.8 4.8 1.3 2.7

(70) 7.7 2.1 17.9 (28) 6.1 2.3 0.3 0.6 1.5 0.5 1.3

(155) 4.7 0.8 10.1 (59) 3.3 0.9 0.3 0.7 1.8 0.5 1.7

(49) 3.5 0.3 0.2 0.7 2.9 0.9 2.4

(200) 4.2 1.4 7.2 (68) 2.4 0.9 0.2 0.7 2.1 1 2

(134) 5.6 2 11.8 (35) 3.7 2.3 0.3 0.8 1.8 0.8 1.7

(142) 5.2 1.6 8 (39) 4.0 1.6 0.2 0.6 1.6 0.5 1.4

(83) 3.7 1.6 14.9 (22) 2.3 1.4 0.3 0.7 1.8 0.8 2

(33) 1.8 -1.6 2.4 (12) 1.0 0 0.1 0.4 1 0.4 1.6

(19) 2.6 1.1 0.5 1.9 NM 1 4.7

(493) 3.9 1.2 6.6 (145) 2.8 1.1 0.3 0.7 1.7 0.7 1.6

(100) 4.7 1.8 8 (34) 2.7 1.2 0.2 0.6 1.8 0.8 2

RATIOS
Debt / Worth - 

lower

% Profit before 

Taxes / Tangible 

Net Worth - upper

% Profit before 

Taxes / Tangible 

Net Worth - 

median

% Profit before 

Taxes / Tangible 

Net Worth - lower

% Profit before 

Taxes / Total 

Assets - upper

% Profit before 

Taxes / Total 

Assets - median

% Profit before 

Taxes / Total 

Assets - lower

Sales / Net Fixed 

Assets - upper

Sales / Net Fixed 

Assets - median

4 39.2 (53) 22.7 6.2 13.7 8.6 0.8 15.3 8.3

4 20.8 (41) 5.1 -4.8 8 1.7 -0.5 270.5 19.6

5.8 14.7 (174) .3 -11.8 4.3 -0.9 -5.9 8.6 4

19.3 33.2 (59) 18.0 2.7 9.9 4.9 -0.2 16.5 7

6.4 30.5 (63) 9.2 -3.9 12.1 3.1 -0.8 14.2 8.4

6.5 39.3 (98) 14.3 1.1 10.1 3.2 -2 16.3 8.6

5.2 51.6 (41) 34.8 15.7 25.1 11.6 3.6 34.1 13.9

4.9 54.2 (100) 26.0 7.4 16.2 8.1 1.4 18.1 6.5

3.3 31.1 (121) 11.7 -5.1 14.4 5 -3 13.7 4.8

6.6 36.7 (195) 13.3 0 10.8 4.5 -1.1 21.4 7.4

34.3 48.7 (41) 28.0 9.4 16.2 6.9 2.9 17.4 10.6

4.4 46 (69) 22.2 5.1 17.5 6.4 1.3 24.5 11

7.1 57.5 (151) 18.3 0.9 21.2 6.8 -0.5 27.9 8

6.6 48.4 (43) 17.9 1.4 17.4 5.3 -2.1 36.6 13.8

5.4 53.1 (191) 20.4 2.7 20.6 7.2 1.6 43.8 14.2

4.6 62 (127) 29.4 11.1 19.3 10.8 2.6 23.7 10.8

4.5 65.9 (151) 28.4 7.7 24.3 9.7 2 32.1 14

5.2 45.1 (81) 24.1 4.7 14.7 6.8 0.8 28.4 10.8

4.8 37.1 (35) 13.4 -4.3 17.7 4.2 -2.1 57.8 14.2

NM 90 (15) 12.3 4 15.5 4.3 0.2 42.4 18.9

4.3 49.3 (471) 21.9 6 17.9 7.7 1 23.1 9.4

5.7 59.8 (100) 25.3 8.7 20 9.4 2.8 20.6 9.4
Sales / Net Fixed 

Assets - lower

Sales / Total 

Assets - upper

Sales / Total 

Assets - median

Sales / Total 

Assets - lower

% Depr, Depl, 

Amort / Sales - 

upper

% Depr, Depl, 

Amort / Sales - 

median

% Depr, Depl, 

Amort / Sales - 

lower

% Officers', 

Directors', 

Owners' Comp / 

Sales - upper

% Officers', 

Directors', 

Owners' Comp / 

Sales - median

% Officers', 

Directors', 

Owners' Comp / 

Sales - lower

3.9 2.9 2.2 1.7 1.2 (53) 2.0 2.8

5.9 3.5 2 1.6 0.3 (33) 1.2 3 1.3 (18) 3.4 5.4

2.3 2.6 1.7 1.1 2.3 (182) 4.0 6.2 1.4 (57) 2.6 4.3

3.8 3.6 2.2 1.5 1.1 (64) 2.1 3.5 0.7 (15) 1.5 3.2

5.1 3.2 2.5 1.6 1.1 (65) 1.7 3.5 2.2 (17) 4.4 7.6

4 3.1 2.1 1.5 1 (104) 1.7 3.4 1.2 (21) 2.3 4.4

7.4 6.2 3.8 2.3 0.5 (40) .9 2

3.1 3.2 1.9 1.2 1.1 (102) 2.2 4.3 1.2 (25) 3.8 6.3

2.3 2.4 1.6 1.3 1 (119) 2.5 4 1.2 (19) 2.9 4.6

4.1 2.9 2.1 1.5 1.2 (193) 2.2 4 1.8 (53) 3.4 6

6.5 3.1 2.1 1.7 0.9 (42) 1.8 2.9 1.4 (14) 3.8 6.1

4.7 2.7 1.9 1.3 1.2 (67) 2.2 3 1.3 (15) 2.3 3.9

3.5 2.5 1.5 1.1 1.4 (157) 2.6 4.3 1.9 (45) 4.0 8.8

6.9 3.6 2.5 1.7 1 (44) 1.8 2.9 3.3 (15) 5.3 7.6

5.4 3.4 2.3 1.5 0.6 (181) 1.7 3.3 1.5 (59) 3.2 5.2

5.5 3.3 2.4 1.7 0.7 (127) 1.3 2.7 1.1 (41) 2.8 4.7

6.2 3.4 2.4 1.8 0.6 (147) 1.4 2.7 1.9 (50) 2.7 7.8

5 3.1 2.5 1.6 0.7 (81) 1.4 2.7 1 (20) 1.6 3.2

6.7 2.9 2.2 1.8 0.4 (32) 1.5 2.8

7.7 5.7 4 3.3 0.4 (18) 1.1 1.8

5.1 3 2.2 1.6 1.2 (446) 2.3 4.1 1.9 (209) 3.7 7.6

4.8 2.3 1.6 1.2 1.1 (103) 1.9 3.3 2.1 (22) 4.9 8
7591347M 3724441M

1458822M 755675M

6149687M 4779369M

5866224M 2808766M

2569110M 1298922M

6509702M 3468812M

15063251M 2542304M

6643890M 4166481M

12180578M 7724999M

15610292M 7691781M

2268082M 990805M

5790794M 3128958M

10435939M 7667393M

1867735M 919395M

15154316M 6007778M

10441471M 4322972M

11396480M 5027076M

5016861M 2363393M

2521552M 1253196M

2878759M 776183M

14298619M 7686824M

5414105M 3676039M

Net Sales ($) Total Assets ($)
Data Availability

Unique 

NAICS 

Codes

Earliest 

Year

Latest 

Year

111930

113110

211111

212210

212391

213112

221119

311221 N/A

311311 N/A

311312 N/A

311313 N/A

311942 4/1/2002 3/31/2009

313210 4/1/1998 3/31/2009

321113 4/1/1998 3/31/2009

322121 4/1/1998 3/31/2009

322122 N/A

322130 4/1/1998 3/31/2006

322211 4/1/1998 3/31/2009

322222 4/1/1998 3/31/2009

322291 4/1/1999 3/31/2009

324110 4/1/1998 3/31/2009

324191 4/1/1998 3/31/2009

325120 N/A

325181 N/A

325188 4/1/1998 3/31/2009

325199 4/1/1998 3/31/2009

325211 4/1/1998 3/31/2009

325311 4/1/1998 3/31/2009

325320 4/1/1998 3/31/2009

325412 4/1/1998 3/31/2009

325510 4/1/1998 3/31/2009

325992 N/A

325998 4/1/1998 3/31/2009

331111 4/1/1998 3/31/2009

331112 N/A

331210 4/1/1998 3/31/2009

331221 4/1/1998 3/31/2009

331222 4/1/1998 3/31/2009

331312 N/A

331315 N/A

332312 4/1/1998 3/31/2009

337910 4/1/1998 3/31/2009

339999 4/1/1998 3/31/2009

423310

423930

424510

424690

424710

447190

522220

523910

523930

524126

525990

531110

551112

561110
1 4 5 6

Sector Number

111991 Sugar beet farming Other 7 Chemicals 1

212210 Iron Ore Mining Other 7 Steel 2

212391 Potash, Soda, and Borate Mineral Mining Other 7 Aluminum 3

221111 Hydroelectric Power Generation Other 7 Paper 4

311211 Flour Milling Food 6 Petroleum 5

311221 Wet Corn Milling Food 6 Food 6

311312 Cane Sugar Refining Food 6 Other 7

311313 Beet Sugar Manufacturing Food 6

312140 Distilleries Food 6

313311 Broadwoven Fabric Finishing Mills Other 7

321113 Sawmills Other 7

322110 Pulp Mills Paper 4

322121 Paper (except Newsprint) Mills Paper 4

322122 Newsprint Mills Paper 4

322130 Paperboard Mills Paper 4

322222 Coated and Laminated Paper Manufacturing Paper 4

322224 Uncoated Paper and Multiwall Bag Manufacturing Paper 4

322299 All Other Converted Paper Product Manufacturing Paper 4

324110 Petroleum Refineries Petroleum 5

325110 Petrochemical Manufacturing Chemicals 1

325120 Industrial Gas Manufacturing Chemicals 1

325131 Inorganic Dye and Pigment Manufacturing Chemicals 1

325181 Alkalies and Chlorine Manufacturing Chemicals 1

325188 All Other Basic Inorganic Chemical Manufacturing Chemicals 1

325199 All Other Basic Organic Chemical Manufacturing Chemicals 1

325211 Plastics Material and Resin Manufacturing Chemicals 1

325221 Cellulosic Organic Fiber Manufacturing Chemicals 1

325222 Noncellulosic Organic Fiber Manufacturing Chemicals 1

325311 Nitrogenous Fertilizer Manufacturing Chemicals 1

325312 Phosphatic Fertilizer Manufacturing Chemicals 1

325411 Medicinal and Botanical Manufacturing Chemicals 1

325412 Pharmaceutical Preparation Manufacturing Chemicals 1

325611 Soap and Other Detergent Manufacturing Chemicals 1

325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing Chemicals 1

331111 Iron and Steel Mills Steel 2

331112 Electrometallurgical Ferroalloy Product Manufacturing Steel 2

331210 Iron and Steel Pipe and Tube Manufacturing from Purchased Steel Steel 2

331221 Rolled Steel Shape Manufacturing Steel 2

331222 Steel Wire Drawing Steel 2

331311 Alumina Refining Aluminum 3

331312 Primary Aluminum Production Aluminum 3

331314 Secondary Smelting and Alloying of Aluminum Aluminum 3

331315 Aluminum Sheet, Plate, and Foil Manufacturing Aluminum 3

332211 Cutlery and Flatware (except Precious) Manufacturing Other 7

332999 All Other Miscellaneous Fabricated Metal Product Manufacturing Other 7

336412 Aircraft Engine and Engine Parts Manufacturing Other 7

NAICS 

Code NAICS Description 316(b) Sector

316(b) 

Sector #