eStatement Studies for industry ratios


RMA Annual Statement Studies has long been the standard reference source for locating current and historical benchmark industry ratios and balance sheet and income statement averages.  Now this essential source is available through the web-based eStatement Studies which includes the added value of industry default probability data, increased search capability, and additional historical data.  For example, the web based product makes available data sorted by region (central, northeast or west) as far back as 2003-04.   Data is provided for 760 industries, arranged by the North American Industry Classification System (NAICS).  Nineteen of the most commonly requested ratios are provided for view.  Each item shown in the balance sheet and income statement categories is shown as a percentage of total assets or sales (“common size” presentation of data).  The data is derived from 137,000 financial statements of commercial customers and prospects of RMA member institutions;  company names are kept confidential.  

To access eStatement Studies, run a title search in the library catalog and click on the view online  link.  This link directs you to the Basic Search page where you can search by browsing for an industry title, NAICS number, or industry sector.  This same page lets you search for an industry by keyword. The retrieved record will default to the financial ratio benchmark (FRB) data sorted by assets with tabs to change your view to FRB data history or data sorted by sales.  Similar tab categories exist for the industry probability data.

Select the link to About eStatement Studies to view an explanation of the data collection, calculations, and organization.  This section also provides answers to Frequently Asked Questions and an explanation of the inclusion of the Construction Financial Management Association (CFMA) Data from their 2008 survey.

Ask a librarian  for  more help using eStatement Studies.