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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:
72 - Accommodation and Food Services
722 - Food Services and Drinking Places
7225 - Restaurants and Other Eating Places
722511 - Full Service Restaurants
The Standard Industrial Classification (SIC), an earlier U.S. system, is still used by some sources.
Here are a selection of streaming videos on financial statement and ratio analysis:
Sources for industry ratios include RMA's Statement Studies, Mergent D&B Manuals: Key Business Ratios, and S&P Global NetAdvantage.