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