Industry Ratios
SIC:	1521
NAICS:	23321
Name:	SNGL-FAM HOUSING CNSTR
Source	Almanac	S&P	"Average"
Net Sales	100.0%	100.0%	100.0%
COGS	70.1%	76.2%	73.1%
Operating Expenses	29.7%	19.3%	24.5%
Salaries and Wages
Salaries	5.6%		5.6%
Benefits	0.7%		0.7%
Total S&W	6.3%		6.3%
Plant -- Depreciation	1.1%		0.8%
Taxes	2.2%		1.3%
Working Capital
Accounts Receivable	1.6%	5.3%	3.4%
Inventory	0.8%	2.6%	1.7%
Other Current Assets		8.3%	8.3%
Accounts Payable		3.0%	3.0%
Other Current Liabilities	27.5%	6.4%	6.4%
Income -- Gross Profit	29.9%	23.8%	26.9%
Assets
Cash		4.8%	4.8%
Accounts Receivable	1.6%	5.0%	3.3%
Inventories	0.8%	2.6%	1.7%
Other Current Assets	5.1%	3.7%	3.7%
Total current assets	7.5%	16.1%	13.5%
Net Fixed Assets	3.6%	7.6%	5.6%
Total assets	11.1%	23.7%	19.0%
Liabilities
Short term debt		1.5%	1.5%
A/P and accrued expenses		3.0%	3.0%
Other current liabilities		4.9%	4.9%
Current liabilities	8.7%	9.4%	9.4%
LT Debt (less current)	3.2%	3.1%	3.1%
Total liabilities	11.9%	12.5%	12.5%
Stockholders Equity	-0.8%	11.2%	6.5%
Total Liabilties and Equity	11.1%	23.7%	19.0%
Ratios
Current Ratio	1.2	1.7	1.4
Debt to Capital (LT + Equity)	0.0	0.2	0.3
Profitability
Gross Profit %	29.9%	23.8%	26.9%
Operating Expenses %	29.7%	19.3%	24.5%
Net Earnings %	1.0%	4.5%	2.3%
Returns
Return on Assets	15.3%	4.2%	12.3%
Return on Equity	0.0%	29.2%	29.0%		The spreadsheet derives ROE of 36% from two data sets,
Return on Capital (LT + Equity)	42.2%	31.4%	24.4%		which have ROE of 0% and 29%.  We choose to use 29% as our industry benchmark.