Financial ratios or indexes are used to evaluate a firm's or an industry's financial condition. Often they are used to judge the investment suitability of a particular company. One firm's ratios can be compared to its own past performance and/or to the performance of the industry as a whole. Financial ratios are calculated from the figures given in the firm's annual financial statement.

Analyst's Handbook. New York: Standard & Poor's Corporation. Annual with monthly supplements.
LOCATION: Morris Library - Reference (Ref HG4915 .S74)

Includes composite per share ratios for many of the approximately 100 industries covered. Also includes data for the S&P 400, the S&P 40 Utilities, the S&P 20 Transportation, the S&P 40 Financial, and the S&P 500 Composite Companies. Statistics and percentages covering thirteen components, including sales, operating profits, depreciation, earnings, dividends, prices, etc., are given.

Encyclopedia of Business Information Sources. 8th ed. Detroit: Gale Research Company, Inc., 1990.
LOCATION: Morris Library - Reference (Ref HF5353 .E9 1990) At Reference Desk

Although this doesn't actually provide the data, it is an excellent source to learn where ratio data can be found for any particular industry. Look under the industry for which you need ratios, then locate a Financial Ratios subheading.

Industry Profiles
LOCATION: Internet (http://www.sbaer.uca.edu/publications/index.html)

Provided by the Small Business Advancement National Center, University of Central Arkansas. Links to industry reports which may include statistics on many of the small industries.

Financial Studies of the Small Business. Orlando, Fla.: Financial Research Associates. Annual.
LOCATION: Morris Library - Reference (Ref HD2346 .U5 F55a)

Covers 30,000 companies each with total capitalization of under $1 million. Nearly 70 industries are listed according to six categories of business: retail, wholesale, services, contractors, professional services and manufacturers. Sixteen ratios are given for each industry based on four groupings: liquidity, leverage, activity, and profitability.

Industry Norms and Key Business Ratios. Desk-top ed. New York: Dun & Bradstreet, Inc. Annual.
LOCATION: Morris Library - Reference (Ref HF5681 .R25 I525)

Gives fourteen key financial ratios for over 800 lines of business arranged according to Standard Industrial Classification code number.

Key Business Ratios.
LOCATION: Library Databases

Key Business Ratios helps you understand the true performance of a company, by benchmarking it against its industry peers. 14 key business ratios cover all critical areas of business performance—solvency, efficiency and profitability.

Mergent Online.
LOCATION: Library Databases

Includes various reports on industries: Industry Reports (North America), Industry Reports (Asia Pacific), and Industry Reports (Europe) Reports describing the market environment and industry landscape for companies, industries, countries, and regions, as well as key trends and market outlook

LexisNexis Academic.
LOCATION: Library Databases

Contains Industry related information in the "Industry and Market News" file . Also includes 10Ks, Annual Reports, and various other company and industry data in the "Company Financial Information" file.

IRS Corporate Financial Ratios. Lincolnshire, Ill.: Schonfeld & Associates.
LOCATION: Morris Library - Reference (Ref HF5681 .R25 I77)

Provides ratio analysis based on IRS income statements for most major and minor business categories.

Quarterly Financial Report for Manufacturing, Mining, and Trade Corporations. Washington, D.C.: U.S. Department of Commerce.
LOCATION: Morris Library - U.S. Documents Microfiche (US Doc C 3.267: )

Offers quarterly income statement and balance sheet data as well as selected financial and operating ratios classified by industry (22 manufacturing industries) and by asset size, with totals only given for mining, retail and wholesale trade.

RMA Annual Statement Studies. Philadelphia: Robert Morris Associates. Annual.
LOCATION: Morris Library - Reference (Ref HF5681 .B2 R6)

This is a fairly comprehensive source in terms of the number of ratios and industries covered (over 360 lines of business by Standard Industrial Classification code number.) Parts I through III cover balance sheet and income statement composites and also selected ratios, all by company size groups; Part IV covers only contractors; Part V is a finance industry supplement for consumer finance companies. Part VI is a bibliography of sources of composite financial data for a variety of industries.

Troy, Leo. Almanac of Business and Industrial Financial Ratios. Englewood Cliffs, NJ: Prentice Hall. Annual.
LOCATION: Morris Library - Reference (Ref HF5681 .R25 T68)

Lists 22 financial and operating ratios for about 160 industries. Statistics are based on corporate activity during the latest year for which figures from IRS tax returns are published, so they are usually about three years old. Appendix lists Almanac classification numbers and their corresponding SIC numbers.

Troy, Leo. Partnership Almanac. Englewood Cliffs, NJ: Prentice Hall, 1989.
LOCATION: Morris Library - Reference (Ref HG4061 .T725)

Provides 38 financial ratios on partnerships in 89 industries for the years 1984 and 1985. Table 1 contains data for all partnerships, while Table 2 covers only partnerships which reported a net income. Table 3 summarizes 24 items of data for all partnerships covering 1976 through 1985. The appendix lists partnership classification numbers and their corresponding SIC numbers.

Value Line Investment Survey. New York: A. Bernhard & Co. Looseleaf with weekly additions.
LOCATION: Morris Library - Reference (Ref HG4501 .V26) Latest at Reference Desk
LOCATION: Morris Library - Microforms (Microfiche S 106) Earlier eds

Consult the Summary & Index section (Analyses of Industries...) for a list of industries covered and page numbers. Composite tables list twelve ratios covering six years (last two years are estimates.) Nearly 100 industries are analyzed.

Walsh, Ciaran. Key Management Ratios: How to Analyze, Compare, and Control the Figures That Drive Company Value. London: Financial Times : Pitman, 1996.
LOCATION: Morris Library - Reference (Ref HF5681 .R25 W35x 1996)

Covers most financial and management ratios used in business and by business people, and students.

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