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ACCT 601: Financial Accounting: Industry Reports & Ratios

This is an accounting guide for conducting company research along with financial data, analysis and current news stories (Financial Accounting, graduate accounting course.) Course guide for ACCT 601.

Industry Ratios: eStatement Studies

In eStatement Studies you'll find Financial Ratio Benchmark (FRB) figures, broken down by US Region and revenue quartile, for a very large number of industries. 

Look here for smaller and specialized industries, like Adhesive Manufacturing or Automobile Driving Schools. 

Ratios in RMA

Ratios in RMA eStatement Studies

You can sort ratios by Assets or by Sales.

Industry Classification: What is a NAICS Code?

The North American Industry Classification System (NAICS) is used to organize industry information. It's designed to produce common industry definitions for Canada, Mexico, and the United States. It is a hierarchical classification system, offering five levels of detail. Codes are assigned to an industry based on products and services provided by the industry.

Industries are represented by a six-digit number. The first two digits designate the economic sector: manufacturing, agriculture, wholesale, retail, professional services, etc. The subsequent digits designate subsectors and industry groups.

Each digit in the code is part of a series of progressively narrower categories.

Example:

44 - Retail

448 - Clothing and Clothing Accessories Stores

4481 - Clothing Stores

448140 - Family Clothing Stores

The Standard Industrial Classification (SIC), an earlier U.S. system, is still used by some sources.

Industry Analysis Databases