Accounting Ratios Report: Public Company vs. Industry

GREAT FEATURE: To find the meaning or usage of any term, just click on the term to enter the Glossary.

MBA ratios allow comparison of one industry/firm to another. Since ratios look at relationships inside the industry/firm, an industry/firm of one size can be directly compared to a second industry/firm (or a collection of industries/firms) which may be larger or smaller or even in a different business. Financial Ratios are a method of comparison not dependent on the size of either industry/firm. Financial Ratios provide a broader basis for comparison than do raw numbers. However, ratios on their own, without year-to-year or other industry/firm comparative ratios, are of little use in judging the health or future of the industry/firm being analyzed. Your MBA Financial Analyst provides you with 28 conversions of financial numbers for an industry/firm into ratios and two predictors of the future: Altman Z-Score and Sustainable Growth Rate.

	Last Quarter Filed	Same Quarter Last Year	2007		2006		2005		2004		2003
	XYZ	XYZ	XYZ	3571	XYZ	3571	XYZ	3571	XYZ	3571	XYZ	3571
TERM (Click Term for Glossary)
Net Sales in $M	11,706.0	9,778.0	41,444.0	3,906.3	35,404.0	3,297.9	31,168.0	3,329.3	31,888.0	3,587.4	25,265.0	3,464.5
PREDICTOR RATIOS:
Altman Z-Score	4.67	0.79	6.78	2.41	6.85	2.03	7.56	2.85	6.73	4.49	15.76	4.04
Sustainable Growth Rate	13%	11%	42%	19%	44%	6%	27%	15%	40%	22%	31%	27%
PROFITABILITY RATIOS:
P/E Ratio	111.5	0.0	33.0	15.7	32.6	85.2	56.8	29.1	20.7	40.3	77.6	28.7
Gross Profit Margin on Sales	18.2%	18.2%	18.2%	27.6%	17.9%	24.7%	17.7%	27.1%	20.2%	26.1%	20.7%	27.1%
Net Profit Margin (Pre-tax)	9.0%	9.1%	9.0%	8.6%	8.5%	4.9%	5.6%	7.1%	10.0%	10.0%	9.7%	12.0%
Net Profit Margin (After-tax)	6.8%	6.4%	6.4%	5.5%	6.0%	0.9%	4.0%	4.7%	6.8%	6.6%	6.6%	7.5%
Operating Expense to Sales	91.4%	91.4%	91.4%	85.2%	92.0%	96.3%	94.3%	94.0%	91.6%	92.4%	91.0%	90.1%
Operating Profit to Sales	8.6%	8.6%	8.6%	14.8%	8.0%	3.7%	5.7%	6.0%	8.4%	7.6%	9.0%	9.9%
Basic Earning Power	5.3%	5.4%	19.3%	9.6%	19.6%	5.1%	12.8%	7.7%	23.4%	11.3%	21.4%	14.1%
Return on Assets (After-tax)	4.0%	3.8%	13.7%	6.1%	13.7%	2.3%	9.2%	5.4%	16.4%	7.5%	14.5%	8.8%
Return on Equity	12.9%	11.3%	42.1%	19.2%	43.5%	7.4%	26.5%	15.9%	39.8%	22.5%	31.4%	27.1%
ASSET MANAGEMENT RATIOS:
Collection Period (Period Average)	25.4	121.7	27.4	75.1	25.0	85.3	30.2	90.3	31.5	85.9	34.0	82.9
Collection Period (Period End)	28.3	107.6	32.0	77.9	26.7	85.6	26.6	84.2	33.1	89.5	37.7	85.2
Inventory Turns (Period Average)	24.7	23.4	107.1	28.0	99.5	20.8	75.7	15.9	64.3	16.7	60.4	16.9
Inventory Turns (Period End)	22.9	22.3	103.6	28.0	95.0	24.5	92.3	17.7	63.6	15.8	51.3	16.8
Days Inventory	3.7	15.6	3.4	13.1	3.7	17.6	4.8	23.0	5.7	21.9	6.0	21.6
Working Capital Turnover	37.6	28.5	-157.6	10.5	-3,933.8	8.7	87.1	8.4	10.8	8.2	10.2	10.1
Fixed Asset Turnover	7.4	9.2	27.3	8.7	38.8	7.5	37.7	6.7	32.0	6.9	33.0	6.8
Total Asset Turnover	0.6	0.6	2.1	1.1	2.3	1.0	2.3	1.1	2.3	1.2	2.2	1.2
LIQUIDITY RATIOS:
Current Ratio	1.0	1.0	1.0	1.3	1.0	1.3	1.0	1.3	1.4	1.4	1.5	1.3
Quick Ratio	1.0	1.0	0.9	1.2	1.0	1.2	1.0	1.2	1.4	1.2	1.4	1.2
Sales/Receivables	3.2	3.4	11.4	4.7	13.7	4.3	13.7	4.3	11.0	4.1	9.7	4.3
Gearing Ratio	7.5%	8.4%	7.4%	28.3%	9.4%	34.9%	10.0%	28.7%	8.3%	31.6%	8.7%	28.9%
DEBT MANAGEMENT RATIOS:
Times Interest Earned	Z	Z	267.0	59.4	179.1	27.2	60.7	27.7	69.0	29.0	Z	38.1
Equity Multiplier	3.2	3.0	3.1	3.1	3.2	3.3	2.9	2.9	2.4	3.0	2.2	3.1
Fixed Assets (net)/Net Worth	0.25	0.19	0.24	0.40	0.19	0.45	0.18	0.47	0.18	0.49	0.14	0.53
Debt Ratio	0.7	0.7	0.7	0.7	0.7	0.7	0.7	0.7	0.6	0.7	0.5	0.7
Debt to Equity	2.2	2.0	2.1	2.1	2.2	2.3	1.9	1.9	1.4	2.0	1.2	2.1
Long-term-debt to Equity	0.1	0.1	0.1	0.4	0.1	0.5	0.1	0.4	0.1	0.5	0.1	0.4
Current-debt to Total Debt	82.5%	84.0%	83.6%	56.7%	84.3%	53.9%	85.0%	58.9%	84.2%	59.7%	84.2%	63.0%