Introduction
Financial and operating ratios allow one to focus on various areas of business management, to compare results against industry averages, and to gage the financial health of an investment prospect. Ratios can be the keys to success in the many arenas where identification of norms, benchmarks, internal eccentricities, or long-term trends are critical. Consider using business ratios if you are:
- an entrepreneur building your first business plan;
- the manager of a mature business seeking expansion capital;
- an individual investor identifying growth industries and evaluating earnings leaders;
- a business valuation specialist looking for peer-company data;
- an analyst developing greater industry knowledge.
Ratios are intended to show relationships between dollars, numbers, and percentages taken from balance sheets and/or income statements. An analysis of the transformed data from these two financial statements makes it possible to draw inferences, make comparisons, and track long-term results.
The process of calculating these ratios and the techniques of their interpretation are contained in many Library publications. A few helpful titles include Vest-Pocket Guide to Business Ratios, Handbook of Business and Financial Ratios, and RMA Annual Statement Studies. An excellent ratio analysis tutorial is also available electronically on the Small Business Administration's Office of Women's Business Ownership website, entitled Financial Ratios and Quality Indicators.
Once you feel comfortable using these financial tools and know how to interpret the numbers, proceed to some of the many books, trade magazines, and annuals that present ratios for specific companies and a variety of industries. The Business & Economics Department of the Los Angeles Public Library is an ideal resource for this next step. The following Research Guide is designed to assist you as you begin to identify financial and operating ratios for various industries and/or types of businesses.
Each entry includes a bibliographic citation, brief abstract, special location notation, call number, and departmental holdings. Also included are links to websites that provide either full-text access or more information and ordering details. With only a few exceptions, the Department currently receives all of the serial titles, and many of the backfiles are quite extensive. One title even extends back to 1910!
1. Basic Guides
ABI/INFORM Global. Louisville, KY: UMI Company.
Location & Holdings: LAPL's Information Network [1971to present]
Citations provide complete bibliographic information, indexing, informative abstracts, and selected full-text articles from more than 1,400 periodicals covering business, management, and related functional areas. More that half of the articles are available in image format. Use the following subject headings combined with industry of choice for citations to appropriate articles: "Financial Ratios," "Operating Ratios," "Ratio Analysis," and "Ratios." Click here for more information about UMI and ABI/INFORM.
Business Information: How to Find It, How to Use It. 2nd edition. Lavin, Michael R. Phoenix, AZ: Oryx Press, 1992.
Location: Reference Desk [R 658.02 L412 1992]
Explains how to find information on financial ratios on pages 171-176.
Business Information Sources. 3rd edition.Daniells, Lorna M. Berkeley, CA: University of California Press, 1993.
Location: Reference Desk [R 658.02 D185 1993]
Cites various sources under "Operating and financial ratios" in the "Subject Index."
Encyclopedia of Business Information Sources. 12th. edition. Detroit, MI: Gale Research, 1998.
Location: Reference Desk [R 658.03 E96]
Includes more than 31,000 citations covering more that 1,100 business, financial, and industrial subjects. Industry sections include citations to financial ratio resources.
Handbook of Business and Financial Ratios. Tyran, Michael R. Englewood Cliffs, NJ: Prentice-Hall, Inc., 1986.
Location: Stacks [R 657 T992-1]
A practical, authoritative guide to using ratios as a prime tool in isolating, identifying, and highlighting a company's or industry's operating performance and financial position.
Handbook of Small Business Valuation Formulas and Rules of Thumb. 3rd edition. Desmond, Glenn M. Camden, ME: Valuation Press, 1993.
Location: Room Reference [R 338.7 D464 1993]
Describes those formulas and rules of thumb that enable one to value a small business. Many of these formulas rely on information derived from income statements and balance sheet statistics cited in this Research Guide. Industry-specific formulas for 31 business types and rules of thumb for 47 additional business types.
R3= Ratios, Ratings & Reference. Buchanan, Ann L., Editor. Chicago, IL: Reference and User Services Association, American Library Association, 1996
Location: Reference Desk [R 658.02 R8935]
Discusses the users and abuses of financial ratios and concludes with extensive bibliographies of ratio sources.
"Sources of Composite Financial Data -- A Bibliography" in RMA Annual Statement Studies. Philadelphia, PA: Robert Morris Associates. Annual.
Location & Holdings: Reference Desk [R 332.742 R642, 1967 to present]
Ratio sources for those industries not covered in the Annual Statement Studies or supplemental data on some of those already covered.
SRI: Statistical Reference Index. Bethesda, MD: Congressional Information Service. Annual.
Location & Holdings: Reference Desk [R 330.97302 S7975, 1980 to present]
An index to non-U.S. government produced statistical publications. Accompanied by a microfiche collection of most indexed titles. Microfiche are located in microfilm cabinets across from the Equipment Center in the Business & Economics Department. The subject heading "Operating Ratios" covers sources in the following industries: aerospace, airlines, appliance industry, banks, brewers, chemical and related industries, clothing, construction, convenience stores, credit unions, electric power, electronics, department stores, finance companies, food services, hardware, hospitals, hotels, insurance, jewelry stores, lodging, mortgage banking, motor carriers, musical instruments, office buildings, oil and gas, plastics, pulp and paper, railroads, retail chains, sporting goods, supermarkets, television stations, textile firms, trucking, and wholesalers.
Vest-Pocket Guide to Business Ratios. Tyran, Michael R. Englewood Cliffs, NJ: Prentice Hall, 1992.
Location: Reference Desk [R 332.742 T992]
Discusses those ratios designed to enable one to isolate trends in areas of profitability, financial status, sales, costs, cash flow, and production. Defines ratios and describes how they are used.
2. Multi-Industry Resources
Almanac of Business and Industrial Financial Ratios. Troy, Leo. Englewood Cliffs, NJ: Prentice Hall. Annual.
Location & Holdings: Reference Desk [R 332.742 A445, 1971 to present]
Data extracted from U.S. Internal Revenue Service C and S tax returns. IRS data are the only publicly available source of financial information on all active corporations, proprietorships, and partnerships, not just large or publicly traded corporations. Ratios are provided for both balance sheet and income statement tables; however, common-size percentages are only available for income statement statistical tables. Time lag since based on IRS tapes. Statistics are classified into 13 asset sizes within SIC code.
Analysts' Handbook. New York, NY: Standard & Poor's Corporation. Annual. Updated quarterly with monthly supplements.
Location & Holdings: Reference Desk [R 332.63 S7845-5, 1965 to present]
Selected per-share income and balance sheet items and related ratios as applied to S & P industry group stock price indexes.
Financial Studies of the Small Business. Arlington, VA: Financial Research Associates. Annual.
Location & Holdings: Reference Desk [R 658.15 F4917, 1976 to present]
Data selected from over 30,000 financial statements of small firms, contributed by over 1,500 independent CPA firms nationwide. Covers firms with total capitalization under one million dollars. Common-size statistics and ratios grouped by asset size, sales, and profitability, with 5-year trends. Click here for more information and ordering details.
Industry Norms and Key Business Ratios. Parsipanny, NJ: Dun & Bradstreet, Inc. Annual.
Agriculture, Mining, Construction, Transportation, Communication, Utilities:
SIC 0100-1799 and 4000-4971. [R 332.742 I425]
Finance, Real Estate, Services: SIC 6100-8999. [R 332.742 I425-4]
Manufacturing: SIC 2000-3999. [R 332.742 I425-1]
Retailing: SIC 5200-5999. [R 332.742 I425-3]
Wholesaling: SIC 5000-5199. [R 332.742 I425-2]
Location & Holdings: Reference Desk [1979 to present]
Generated from Dun & Bradstreet's database of credit reports and currently issued in 5 separate volumes covering SIC industries. Common-size and ratio information from over 1 million financial statements from public and private U.S. corporations, partnerships, and proprietorships, in all size ranges. Covers more industries than RMA Annual Statement Studies but less information given for each industry and not classified by asset-size or sales. Includes "typical" balance sheet and summary income statement for each industry.
IRS Corporate Financial Ratios. Lincolnshire, IL: Schonfeld & Associates, Inc. Annual.
Location & Holdings: Reference Desk [R 658.15 I715, 1991 to present]
Covers the same industries as the Almanac of Business and Industrial Financial Ratios, but is limited to corporation income statements and balance sheet data. Ratios are classified into four asset sizes arranged by various industry groupings. No common-size percentages. Click here for more information and ordering details.
Partnership Almanac: A Sourcebook of Financial Data, Trends, and Performance Ratios. Troy, Leo. Englewood Cliffs, NJ: Prentice Hall, 1989.
Location: Reference Desk [R 658.15 T864]
Data are presented in 3 tables. Tables 1 and 2 present 38 items of financial data and ratios on 89 separate industries for 1984 and 1985. Table 3 provides a 10-year historical summary.
RMA Annual Statement Studies. Philadelphia, PA: Robert Morris Associates. Annual.
Location & Holdings: Reference Desk [R 332.742 R642, 1961 to present]
Composite financial data on manufacturing, wholesaling, retailing, service, and contracting businesses. Common-size and popular financial and operating ratio data for each SIC group appear on 2 pages and are arranged by both asset-size and annual sales. Concludes with bibliography of more specialized sources of financial ratios published by other organizations. Comparative historical data included. Click here for more information and ordering details.
Source Book Statistics of Income; Active Corporation Income Tax Returns. Washington, D.C.: U.S. Internal Revenue Service. Annual.
Location & Holdings: Reference Desk [R 336.243 S7975, 1985 to present]
90 data categories from income statements and balance sheets for corporations with and without net income. Data are classified into 12 asset sizes within major and minor Enterprise Standard Industrial Classification. Selected statistical data are available from the Internal Revenue Service SOI Program.
Statistics of Income Corporation Income Tax Returns. Washington, D.C.: U.S. Internal Revenue Service. Annual.
Location & Holdings: Reference Desk [R 336.243 U55-2, 1954 to present]
Balance sheet and income statement data arranged by broad industry category, asset size, and annual receipts. More detail available in the Source Book Statistics of Income. Selected statistical data are available from the Internal Revenue Service SOI Program.
Statistics of Income (SOI) Bulletin. Washington, D.C.: U.S. Internal Revenue Service. Quarterly.
Location & Holdings: Room Reference [R 336.24 S7975-2, 1983 to present]
Earliest published annual financial statistics obtained from various types of tax returns. Feature articles and tables cover corporation, exempt organizations, partnership, and sole proprietorship returns. Income statement and balance sheet data are arranged by broad industry group. Selected statistical data are available from the Internal Revenue Service SOI Program.
3. Company-Specific Resources
"Annual Report on American Industry" in Forbes. New York, NY: Forbes Inc. First January issue.
Location & Holdings: Magazine Pool [1948 to present]
Company-specific and industry median profitability and growth ratios and statistics for than 20 separate industries and their segments.
Compact Disclosure. Bethesda, MD: Disclosure Inc.
Location: LAPL's Information Network
"Ratio Analysis Information" available for over 12,000 public companies. Data gathered from SEC filings. Display record provides up to 30 annual financial ratios.
Standard & Poor's Industry Surveys. New York, NY: Standard & Poor's. Weekly with surveys updated on a rotating basis.
Location & Holdings: Reference Desk [R338.0973 S785, 1972 to present]
Separate reports on nearly 70 broad industry categories. Includes company-specific balance sheet, income statement, and ratio data. Click here for more information and ordering details.
Value Line Investment Survey: Ratings & Reports. New York, NY: Value Line Publishing, Inc. Weekly with each of the thirteen editions updated on a rotating basis four times per year.
Location & Holdings: Reference Desk [R 332.6 V2155, current]
Location & Holdings: Microfiche Cabinet [R 332.6 V2155, 1980 to present]
Composite statistics for 90 industry groups, including sales, operating margin, depreciation, net profit, and net profit margin. Company-specific financial and operating data follow composite statistics. Click here for more information and ordering details.
4. Broadcasting & Communication Industries
Annual Survey of Communication Services (Current Business Report). Washington, D.C.: U.S. Bureau of the Census. Annual.
Location & Holdings: Room Reference [R 384.5 A6155, 1992 to present]
Detailed industry operating revenue and expense data for telephone and radiotelephone services; television, radio, and cable broadcasting services; and telegraph communications services.
Radio Financial Report. Washington, D.C.: National Association of Broadcasters. Annual.
Location & Holdings: Closed Stacks [R 384.5 R1285, 1985-1992]
Station average and percentile revenue, expense and profitability statistics for both AM and FM stations arranged by revenue size.
Television Financial Report. Washington, D.C.: National Association of Broadcasters. Annual.
Location & Holdings: Reference Desk [R 384.8 T2694, 1986 to present]
Station revenue, expense and profitability measures by station affiliation, revenue categories, and market size, using Nielsen Designated Market Area rankings. Click here for additional information and ordering details.
5. Financial Services
California State Department of Financial Institutions. Annual Report. San Francisco, CA. Annual.
Location & Holdings: Reference Desk [R 332.105 C153-1, 1910/11 to present]
Chartered-bank income, expense, and operating statistics. Click here for more information on the California Department Financial Institutions and other financial links
Bank Quarterly Ratings & Analysis. Austin, TX: Sheshunoff Information Services, Inc. Quarterly.
Location & Holdings: Reference Desk [R 332.10973 B2182-4, May 1988 to present]
Focuses on those ratios that show a bank's health and potential for failure. Uses 26 ratios, including four CAMEL factors: capital adequacy, asset quality, earnings, and liquidity. Covers FDIC-insured commercial and savings banks arranged by city within state. Provides some aggregate industry ratios. Click here for additional information and ordering details.
Banking Organization Quarterly Ratings & Analysis. Austin, TX: Sheshunoff Information Services, Inc. Quarterly.
Location & Holdings: Reference Desk [R332.10973 B2187-3, June 1989 to present]
Uses 23 key ratios to analyze all holding companies, commercial banks, savings & loans, and savings banks in the U.S. and its territories. Click here for additional information and ordering details.
Best's Aggregates & Averages. Life-Health. Oldwick, NJ: A. M. Best Company. Annual.
Location & Holdings: Reference Desk [R 368.3 B561-2, 1992 to present]
Balance sheet and operating data, including profitability ratios and after-tax profit margins. Click here for additional information and ordering details.
Best's Aggregates & Averages. Property-Casualty. Oldwick, NJ: A. M. Best Company. Annual.
Location & Holdings: Reference Desk [R 368 B561-3, 1940 to present]
Balance sheet and operating statistics, including underwriting, loss, and leverage ratios. Click here for additional information and ordering details.
California Banks Reference Guide. Anaheim, CA: Findley Reports, Inc. Annual.
Location & Holdings: Reference Desk [R 332.109794 F4945 folio, 1984 to present]
Bank-specific income statement and balance sheet data as well as performance and financial ratios. Separate section for California thrift & loans. Click here for additional information and ordering details.
Mutual Fund Fact Book: A Basic Guide to the Funds and Statistics Observed and Recorded in the Mutual Fund Industry. Washington, D.C.: Investment Company Institute. Annual.
Location & Holdings: Reference Desk [R 332.14 I62-1, 1969 to present]
Composite industry data, including net assets and liquid assets of equity, bond, and income funds by investment objective, historical liquid asset ratios and asset distribution, net cash flow, and portfolio purchases and sales.
Operating Ratios and Spreads. Madison, WI: Credit Union National Association. Annual.
Location & Holdings: Reference Desk [R 334.2 C9115, 1972 to present]
Operating ratios, spreads, CAMEL, and growth ratios by asset size, common bond, and state. Click here for additional information and ordering details.
S & L Quarterly Ratings & Analysis. Austin, TX: Sheshunoff Information Services, Inc. Quarterly.
Location & Holdings: Reference Desk [R 332.32 S2115, March 1988 to present]
Performance of each S & L analyzed using 25 ratios, plus a peer group rating. Includes industry composite data. Click here for additional information and details.
Sheshunoff Banks of California. Austin, TX: Sheshunoff Information Services, Inc. Annual.
Location & Holdings: Reference Desk [R 332.109794 S5545, 1985 to present]
Extensive bank-specific income statement and balance sheet data and ratios. Click here for additional and ordering details.
Statistical Information on the Financial Services Industry. 4th edition. Washington, D.C.: American Bankers Association, 1987.
Location: Closed Stacks, [R 332.10973 S7975 1987].
Profitability data related to commercial banks. Continued by their Statistical Fact Book. Click here for additional information and ordering details.
Statistics on Banking. Washington, D.C.: Federal Deposit Insurance Corporation. Annual.
Location & Holdings: Reference Desk [R 332.10973 S79755, 1988 to present]
Detailed income, expense, and balance sheet data for FDIC-insured depository grouped by asset size within state.
Historical Statistics on Banking: A Statistical History of the United States Banking Industry. Washington, D.C.: Federal Deposit Insurance Corporation. Irregular.
Location & Holdings: Reference Desk [R 332.10973 H6735, 1934 to present]
Performance analyses on major trends in banking. Contains both structure and financial data on insured banks from the FDIC inception in 1934 to present.
U.S. Bank Performance Profile; An Index of Bank Service. Chicago, IL: National Computer Network.
Location & Holdings: Reference Desk [R 332.10973 U115, to present]
Based on Universal call report and income statement tapes generated by bank regulatory. Presents 70 income, expense, and balance sheet ratios on a state-by-state and nationwide composite basis within quartiles.
What It Costs. Carmel, IN: Rough Notes Company Inc. Annual.
Location & Holdings: Reference Desk [R 368.973 W5555, 1981 to present]
A survey of independent insurance agency income, costs, and profits.
6. Manufacturing Industries
Census of Manufacturing. Washington, D.C.: U.S. Bureau of the Census. Quinquennial.
Geographic Reports. [R 338.473 C3965-2]
Industry Reports. [R 338.473 C3965-1]
Subject Reports. [R 338.473 C3965]
Location & Holdings: Reference Desk & Room Reference [1977 to present]
Selected operating ratios for 2- and 4-digit SICs.
Economic Handbook of the Machine Tool Industry. McLean, VA: Association for Manufacturing Technology. Annual.
Location & Holdings: Reference Desk [R 338.4M2 E19, 1969 to present]
Operating and income statistics and financial ratios for selected industry segments.
Fairchild's Textile & Apparel Financial Directory. New York, NY: Fairchild Publications. Annual.
Location & Holdings: Reference Desk [R 338.4T3 F165, 1962/63 to present]
Company-specific and composite ratios and averages for fiber and textile manufacturers and apparel manufacturers.
Manufacturing & Distribution USA. 5th edition. 2 volumes. Detroit, MI: Gale Research. 2003.
Location & Holdings: Reference Desk [R 338.473 M2945, 1989 to present]
Comprehensive information on industrial activity for 458 manufacturing industries. data on establishments, employment, compensation, production, and capital expenditures. Pre-calculated ratios for 20 industrial measurements, compared with the average of all manufacturing industries. Click here for additional information and ordering details.
Quarterly Financial Report for Manufacturing, Mining, and Trade Corporations. Washington, D.C.: U.S. Bureau of the Census. Quarterly.
Location & Holdings: Closed Stacks [R 338.473 U55-2, 1947-1985, 1990-1993]
Location & Holdings: Microfiche Cabinets [C3.267, 1986 #3 to present]
Financial characteristics and operating results for all U.S. manufacturing corporations.
7. Mining
Annual Statistical Report. Washington, D.C.: American Iron and Steel Institute. Annual.
Location & Holdings: Reference Desk [R 338.2S8 A513, 1916 to present]
Composite income statement, balance sheet, and cash flow statement data, followed by other operating statistics. Click here for additional information ordering details.
NPN Market Facts. Arlington, VA: National Petroleum News. Annual.
Location & Holdings: Reference Desk [R 338.2P4 N2777-1, 1985 to present]
Company-specific income statement and balance sheet data with financial and operating statistics. Click here for additional and ordering details.
8. Retail Trade
Census of Retail Trade. Washington, D.C.: U.S. Bureau of the Census. Quinquennial.
Location & Holdings: Reference Desk & Room Reference [R 658.78 C3965, 1972 to present]
Geographic Reports contain selected operating ratios for 2-, 3-, and 4-digit SICs.
Subject Report, Pt. 2, "Measures of Value Produced, Capital Expenditures, Depreciable Assets, and Operating Expenses," statistics at the 4-digit SIC level, including gross margin numbers.
Cost of Doing Business Report. Lombard, IL: North American Retail Dealers Association. Annual.
Location & Holdings: Closed Stacks [R 658.7 C8425, 1978 - 1990]
Location & Holdings: Microfiche Cabinet [SRI A7025-1, 198901991; A8637-1, 1994 to present]
Income and operating ratios, including gross margin statistics for firms engaged in electronic and electrical devices and components.
Cost of Doing Business Study. St. Louis, MO: North American Equipment Dealers Association. Annual.
Location & Holdings: Closed Stacks [R 338.4A2 E645, 1986 - 1989]
Location & Holdings: Microfiche Cabinet [SRI A8633-1, to present]
Balance sheet and income statement data for retailers of farm equipment implements, light industrial equipment, and related supplies.
"Industry Report" in Convenience Store News. New York, NY: Macfadden Trade Publishing. Annual in May and June.
Location & Holdings: Reference Desk [R 658.78 C766, 1976 to present]
Two special survey issues covering industry growth trends and analyses of overall in terms of gasoline and in-store merchandise operations. Part 2 provides in-depth product analyses by category as well as key aspects of store operations and measures. Click here for more additional information and ordering details.
Dollars & Cents of Shopping Centers. Washington, D.C.: Urban Land Institute. Biannual, beginning with 1997, 14th edition. Previously, every 3 years.
Location & Holdings: Reference Desk [R 658.78 U72-2, 1961 to present]
Comparative data on the income and expenses of shopping centers in the U.S. and Canada by type of center. Click here for additional information and ordering details.
Fairchild's Retail Stores Financial Directory. New York, NY: Fairchild Publications. Annual.
Location & Holdings: Reference Desk [R 332.63 F165, 1944, 1946 to 1999]
Company-specific and industry segment averages and ratios for U.S. and Canadian food chains, department stores, specialty stores, drug chains, shoe chains, discounters, off-pricers, and home shopping/catalogue firms.
FOR/MOR: The Combined, Merchandising & Operating Results of Stores. New York, NY: National Retail Federation. Annual.
Location & Holdings: Reference Desk [R 658.82 N2776-5, 1998 to present]
Income, expense, and ratio statistics for sales expense centers of department and specialty stores by broad sales range. Also includes summary data. Click here for additional information and ordering details.
9. Service Industries
BOMA Experience Exchange Report. Washington, D.C.: Building Owners and Managers Association International. Annual.
Location & Holdings: Reference Desk [R 651.1 N277, 1955 to present]
Income and expense data for U.S. and Canadian cities as well as special studies by type of building, age, and size. Click here for additional information and ordering details.
Census of Service Industries. Washington, D.C.: U.S. Bureau of the Census. Quinquennial.
Location & Holdings: Reference Desk & Room Reference [R 650.973 C3965, 1977 to present]
Geographic Reports contain selected operating ratios for 2-, 3-, and 4-digit SICs.
Subject Report, Pt. 2, "Capital Expenditures, Depreciable Assets, and Operating Expenses," provides statistics for 4-digit SIC categories.
Expense Analysis: Condominiums, Cooperatives & Planned Unit Developments. Chicago, IL: Institute of Real Estate Management. Annual.
Location & Holdings: Reference Desk [R 333.6 E965, 1981 to present]
Benchmark "medians" and "ranges" by metropolitan areas, age group, price range, and region. Click here for additional information and ordering details.
Green Book. Cleveland, OH: Advanstar Communications. Annual.
Location & Holdings: Reference Desk [R 658.9161303 A5125, 1990 to present]
Assorted operating costs and revenue statistics by beauty salon market segment. Coverage varies.
Income/Expense Analysis: Conventional Apartments. Chicago, IL: Institute of Real Estate Management. Annual.
Location & Holdings: Reference Desk [R 333.6 I365, to present]
"Medians" and "ranges" for metropolitan areas and regions as well as age group will serve as benchmarks against which property managers, owners, developers, and investors can compare their own income and operating experience. Concludes with special reports. Click here for additional information and ordering details.
Income/Expense Analysis: Office Buildings. Chicago, IL: Institute of Real Estate Management. Annual.
Location & Holdings: Reference Desk [R 333.6 I59-3, 1976 to present]
"Medians" and "ranges" for metropolitan areas and regions will serve as benchmarks against which property managers, owners, developers, and investors can compare their own income and operating experiences. Concludes with special reports. Click here for additional information and ordering details.
International Hotel Trends. San Francisco, CA: PKF Consulting. Irregular.
Location & Holdings: Reference Desk [R 658.94794 T79455-1, 1988 to present]
Composite operational and financial ratios arranged by region. Click here for additional information and ordering details.
Service Annual Survey (Current Business Reports) Washington, D.C.: U.S. Bureau of the Census. Annual.
Loation & Holdings: Room Reference [R 650.973 C9765, 1983 to present]
Operating revenue and expense data for the travel and lodging services; personal services; business and selected personnel services; automotive repair and parking services; motion picture, amusement, and recreation services; health services; and social services.
Information, Finance, & Services USA. Detroit, MI: Gale Research. 2001.
Location & Holdings: Reference Desk [R 338.0973 S4915, 1992 to present]
22 ratios presented for 150 industries and for the average of all service industries. Click here for additional information and ordering details.
Statistical Fact Book. New York, NY: Direct Marketing Association. Annual.
Location & Holdings: Reference Desk [R 658.7 F142, 1979 to present]
Sample budgets and operating cost data. Click here for additional information and ordering details.
Survey of Marketing Research Organization, Functions, Budget, Compensation. Chicago, IL: American Marketing Association. Approximately every 5 years.
Location & Holdings: Room Reference [R 658.7 A5115-2, 1958/59 to present]
General budget statistics by size and type of company.
Trends in the Hotel Industry. USA Edition. San Francisco, CA: PKF Consulting. Annual.
Location & Holdings: Reference Desk [R 658.94794 H317, 1990 to present]
Operating and financial data for full-service, limited-service, resort, suite and convention hotels and motels. Click here for additional information and ordering details.
10. Transportation
American Trucking Trends: An Almanac for the Trucking Industry. Alexandria, VA: American Trucking Associations. Annual.
Location & Holdings: Room Reference [R 388.373 A5138, to present]
Selected financial and operating statistics for the industry. Click here for selected statistics and more information about American Trucking Associations.
Motor Freight Transportation and Warehousing Survey (Current Business Report). Washington, D.C.: U.S. Bureau of the Census. Annual.
Location & Holdings: Room Reference [R 388.373 M919-6, 1988 to present]
Detailed operating revenue and expense data for trucking, courier, and public warehousing services.
Railroad Facts. Washington, D.C.: Association of Railroads. Annual.
Location & Holdings: Room Reference [R 385.0973 R1515, 1929 to present]
General industry financial and operating statistics for Class I railroads. Greater detail available in those AAR publications filmed by SRI. (See "Basic Guides," SRI: Statistical Reference Index for more details).
Public Transportation Fact Book. Washington, D.C.: American Public Transit Association. Annual.
Location & Holdings: Reference Desk [R 388.473 A5121, 1944 to present]
Expense and funding statistics for operating and capital investment activities. Click here for additional information and ordering details
World Air Transport Statistics . Montreal, Canada: International Air Transport Association. Annual.
Location & Holdings: Reference Desk [R 387.7 W927, 1957 to present]
Composite and company-specific financial and operating statistics. Click here for additional information and ordering details.
11. Utilities (Electric and Gas)
Financial Statistics of Major U.S. Investor-Owned Electric Utilities. Washington, D.C.: U.S. Energy Information Administration. Annual.
Location & Holdings: Room Reference [R 384.16 F49145, 1991 to present]
Composite and detailed company-specific income statement and balance sheet data for U.S. investor-owned electric utilities.
Financial Statistics of Public Utilities. Morristown, NJ: C.A. Turner Utility Reports. Annual.
Location & Holdings: Room Reference [R 384 T945, 1951 to present]
Company-specific balance sheet and income statement data for electric and gas companies, natural gas distribution and transmission companies, telephone companies, and water companies.
Gas Facts. Arlington, VA: American Gas Association. Annual.
Location & Holdings: Room Reference [R 384.2 A512-1, 1945/46 to present]
Industry income statement and balance sheet data with composite analytical ratios for gas utility companies engaged in distribution, transmission, and, to a lesser extent, production activities.
Annual Directory & Statistical Report. Washington, D.C.: American Public Power Association. Annual.
Location & Holdings: Reference Desk [R 384.1603 D5985, 1988 to present]
Selected financial and operating ratios of public power systems. Click here for additional information and ordering details.
Statistical Yearbook of the Electric Utility Industry. Washington, D.C.: Edison Electric Institute. Annual.
Location & Holdings: Room Reference [R 384.16 E23, 1954 to present]
Operational and financial data on total electric utility industry. Includes income statement and balance sheet data for investor-owned utilities. Click here for additional information and ordering details.
Financial of Major U.S. Investor-Owned Electric Utilities. Washington, D.C.: U.S. Energy Information Administration. Annual.
Location & Holdings: Room Reference [R 384.16 F49145, 1991 to present]
Composite and detailed company-specific income statement and balance sheet data for U.S. investor-owned electric utilities.
Financial Statistics of Public Utilities. Morristown, NJ: C.A. Turner Utility Reports. Annual.
Location & Holdings: Room Reference [R 384 T945, 1951 to present]
Company-specific balance sheet and income statement data for electric and gas companies, natural gas distribution and transmission companies, telephone companies, and water companies.
Gas Facts. Arlington, VA: American Gas Association. Annual.
Location & Holdings: Room Reference [R 384.2 A512-1, 1945/46 to present]
Industry income statement and balance sheet data with composite analytical ratios for gas utility companies engaged in distribution, transmission, and, to a lesser extent, production activities.
Public Power Annual Statistical Issue. Washington, D.C.: American Public Power Association. Annual.
Location & Holdings: Reference Desk [R 384.1603 D5985, 1988 to present]
Selected financial and operating ratios of public power systems. Click here for additional information and ordering details.
Statistical Yearbook of the Electric Utility Industry. Washington, D.C.: Edison Electric Institute. Annual.
Location & Holdings: Room Reference [R 384.16 E23, 1954 to present]
Operational and financial data on total electric utility industry. Includes income statement and balance sheet data for investor-owned utilities. Click here for additional information and ordering details.
12. Wholesale Trade
Census of Wholesale Trade. Washington, D.C.: U.S. Bureau of the Census. Quinquennial.
Location & Holdings: Reference Desk & Room Reference [R 658.76 C3966, 1972 to present]
Geographic Reports contain selected operating ratios for 2-, 3-, and 4-digit SICs.
Report, Pt. 2, "Measures Value Produced, Capital Expenditures, Depreciable Assets, and Operating Expenses" provides income, expense, and operating ratios by 3-digit SIC. Includes gross margin amount and percentage.
Operating Performance Report for the PHCP Wholesale/Distribution Industry and PVF Distributing Industry. Chicago, IL: The American Supply Association. Annual.
Location & Holdings: Closed Stacks [R 338.4P73 E92, 1971 to present]
Comparative financial ratios and statistics by type of firms, sales volume size, and high profit firms for wholesalers and distributors of plumbing and heating pipes, cooling valves, and fittings. Also includes a special 13-year performance comparison.
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