Source:	Almanac of Business and Industrial Financial Ratios
	Prentice Hall, Paramus, NJ 07652
SIC	1510
NAICS				Percent of
Name	GENERAL BUILDING CONTRACTORS			Net Sales
1	Number of Enterprises	#	87,160
	Revenues
2	Net sales	$000	22,046,716	100.0%
3	Portfolio income	$000	25,401	0.1%
4	Other revenues	$000	139,266	0.6%
5	Total revenues	$000	22,211,383	100.7%
	Average net sales	$000	253	100.0%
	Average portfolio income	$000	0	0.1%
	Average other income	$000	2	0.6%
6	Average total revenues	$000	255	100.7%
	Operating Costs (percentage of net sales)
7	Cost of goods sold	%	70.1%
8	Salaries and wages	%	5.6%
9	Taxes paid	%	2.2%
10	Interest paid	%	0.6%
11	Depreciation…	%	1.1%
12	Benefits	%	0.7%
13	Other	%	13.7%
14	Officers compensation	%	5.8%
15	Operating margin	%	0.3%
16	Op margin before officer's comp	%	6.1%
	Selected Average Balance Sheet
17	Net receivables	$000	4	1.6%
18	Inventories	$000	2	0.8%
19	Net property, plant, equip.	$000	9	3.6%
20	Total assets	$000	28	11.1%
21	Notes and loans payable	$000	22	8.7%
22	All other liabilities	$000	8	3.2%
23	Net worth	$000	(2)	-0.8%
	Selected Financial Ratios
24	Current ratio		1.2
25	Quick ratio		1.0
26	Net sales to working capital		0.0
27	Coverage ratio		2.6
28	Total asset turnover		9.2
29	Inventory ratio		0.0
30	Receivables turnover		0.0
31	Total liabilities to net worth		0.0
	Selected Financial Factors
32	Debt ratio	%	0.0%
33	Return on assets	%	15.3%
34	Return on equity	%	0.0%
35	Return before interest on equity	%	0.0%
36	Profit margin, before income tax	%	1.0%
37	Profit margin, after income tax	%	1.0%