Industry Average

Topics: Generally Accepted Accounting Principles, Balance sheet, Liability Pages: 2 (315 words) Published: April 23, 2006
*Industry Averages-SIC #2711 (Newspaper Publishing)
Common Size Balance Sheet Ratios%
Cash & Equivalents 8.6
Accounts/Trade Receivables (net)15.0
Inventory 5.7
All other current assets 2.0
Total current assets31.2
Fixed Assets (net)33.6
Intangibles (net)23.0
All other non-current assets12.1
Total Assets 100.0
Notes Payable-Short-term 2.6
Current Maturities of long-term debt 4.6
Accounts/Trade Payables 9.0
Income Taxes Payable .2
All other current liabilities10.9
Total current liabilities27.2
Long-term debt34.7
Deferred taxes .5
All other non-current liabilities10.2
Total Liabilities72.7* (Derived, not provided directly by RMA) Net Worth27.3

Common Size Income Statement Ratios
Net Sales 100.0
Gross Profit Margin39.6
Operating Expenses29.0
Operating Profit Margin10.6
All other expenses (net) 2.3
Profit before taxes 8.3
Current 1.1
Quick 1.0
Average collection period 33
Days inventory held11
Days payable outstanding26
Net trade cycle (computed from above ratios) 85 Accounts receivable turnover 10.9
Inventory turnover 32.2
Payables turnover 14.1
Fixed asset turnover 4.4
Total asset turnover 1.5
Times interest earned 4.8
Debt to equity 8.2
Debt ratio (see ¡§C/S Total liabilities¡¨ ratio)
Financial Leverage 3.7*(Derived, not provided directly by RMA)

*The above table contains data extracted from RMA Industry Averages and is used with permission. „¶ ¡§2004¡¨ by RMA- The Risk Management Association. All...
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