Industry Ratios

Industry Ratios


Operating and Financial Ratios

Operating Ratio: Any of a number of ratios measuring a company's operating efficiency, such as sales to cost of goods sold, net profit to gross income, operating expense to operating income, and net worth (from

For a book about business ratios, UCLA users can see Steven M.Bragg's  Business Ratios and Formulas: A Comprehensive Guide, 3rd Edition . New York: Wiley & Sons, 2012. Available from Wiley Online Library 


 D&B Industry Norms & Key Business Ratios   HD 2771 I52, Reference [Sample] PDF file

 FSB Financial Studies of the Small Business   HD 2346 U5 F55a, Reference [Sample] PDF file

 RMA Annual Statement Studies   HF 5681 B2 R5, Reference [Sample] PDF file

 IRS Corporate Financial Ratios   HF 5681 R25 I7, Reference [Sample] PDF file

 S&P Standard & Poor's Industry Surveys  G 4921 S78s , Reference [Sample] PDF file

 Troy Almanac of Business & Industrial Financial Ratios   HF 5681 R25 A44, Reference [Sample] PDF file

Ratios are listed in alphabetical order:
Accounts Payable to Sales (%)
Advertising to Sales
After Tax Return on Equity
After Tax Return on Total Assets
Allowance for Bad Debts to Receivables
Allowance for Bad Debts to Sales
Assets To Sales (%)
Average Collection Period (days)
Bad Debts to Accounts Receivable
Bad Debts to Sales
Before Tax Return on Equity
Before Tax Return on Total Assets
Capitalized Leases To Sales
Cash Flow Coverage (Cash Flow to Interest Expense)
Cash Flow To Sales
Cash Flow to Total Debt(times)
Cash Turnover
Collection Period (days)
Cost of Goods to Cashflow (times)
Cost of Goods to Sales
Cost of Sales and Operations to Sales
Cost of Sales to Inventory
Cost of Sales to Payables
Coverage Ratio (Total Interest to EBIT) (times)
Current Assets to Short Term Debt
Current Assets to Working Capital (times)
Current Liabilities To Inventory (%)
Current Liabilties To Net Worth (%)
Current Liabilities to Tangible Net Worth
Current Liabilities to Working Capital (times)
Current Ratio (times)
Days' Inventory
Days' Payables
Days' Receivables
Days' Working Capital
Debt Retirement Capacity (After Tax Cash Flow to ST Debt)
Debt to Capital Ratio (%)
Debt to Net Working Capital (%)
Depreciation and Depletion Rate
Depreciation, Depletion, Amoritization to Sales (%)
Depreciation to Sales
Dividend Payout Ratio (%)
Dividend Yield (High-Low, %)
Earning Power (Net Income to Tangible Assets at Net Book Value)
Earnings Before Interest and Taxes to Interest
Earnings per Share ($)
Effective Tax Rate (Total Federal Income Tax Paid to PBT)
Employee Benefits to Profit Before Interest and Taxes
Fixed Asset Turnover (times)
Fixed Assets Consumed
Fixed Assets to Net Worth (%)
Fixed Assets to Sales
Fixed Assets to Tangible Net Worth
Fixed Costs to Cost of Sales and Operations
Fixed Cost to Sales
Gross Margin (Gross Profit to Sales)
Interest Coverage (PBIT to Total Interest Expense)
Interest Expense to Sales
Intangible Assets to Sales
Inventory to Cost of Goods Turnover (times)
Inventory to Cost of Sales and Operations (times)
Inventory to Sales Turnover (times)
Inventory to Working Capital
Inventory Turnover
Long Term Debt to Tangible Assets
Long Term Debt to Total Assets
Long Term Debt To Working Capital
Mean assets (M)
Mean Sales (M)
Net Income to Tangible Net Worth
Net Income to Working Capital
Net Margin (Net Income to Sales)
Net Profit + Depreciation, Depletion, Amoritazation/Current LT Debt
Net Sales to Working Capital
Officer Compensation to Profit Before Interest and taxes
Officers, Directors', Owners' Compensation to Sales (%)
Operating Margin (Operating Income to Sales)
Other Cost to Sales
Other Income to Sales
Payables to Current Liabilites
Payables to Total Debt
Pension to Profit Before Interest and Taxes
Plant & Equipment to Sales
Price to Earnings Ratio (High-Low)
Profits Before Taxes to Net Worth (%)
Profits Before Taxes to Tangible Net Worth
Profits before taxes to Total Assets
Profit Margin (After Tax Income) (%)
Profit Margin (Before Tax Income) (%)
Quick Ratio (times)
Receivables Turnover (times)
Rental Expense to Sales
Return from Leverage
Return from Operations
Return from Tax Policy
Return on Assets (%)
Return on Equity (%)
Return on Equity After Income Taxes (%)
Return on Equity Before Income Taxes (%)
Return on Net Worth (%)
Return on Revenues (%)
Return on Sales (%)
Return on Total Assets (%)
Salaries and Benefits to Sales
Salaries to Sales
Sales to Inventory (times)
Sales to Net Fixed Assets
Sales to Net Working Capital (times)
Sales to Net Worth (times)
Sales to Receivables
Sales to Total Assets
Sales to Working Capital
Share Price (High-Low, $)
Short Term Debt to Net Worth
Short Term Debt to Total Assets
Short Term Debt to Total Debt
Short Term Debt to Working Capital
Sustainable Growth Rate
Tangible Book Value Per Share ($)
Tax Credit Use
Total Asset Turnover (times)
Total Cash Coverage
Total Coverage
Total Current Assets toTotal Assets
Total Debt to Net Worth
Total Debt to Total Assets
Total Liabilites to Net Worth (%)
Total Liabilities to Tangible Net Worth (Debt to Worth)
Total Liabilities to Total Assets (%)
Total Receipts to Cash Flow
Variable Costs to Cost of Sales and Operations
Variable Costs to Sales
Working Capital to Net Sales or Total Receipts (times)
Working Capital to Sales
Working Capital Turnover

Web content developer: Monica Hagan. Page last modified January 22, 2017.