Source:	Industry Norms and Key Business Ratios 1998
	Dun & Bradstreet
SIC	1521
NAICS	23321			Percent of
Name	SNGL-FAM HANG CNSTR			Net Sales
	Cash	$	79,187	4.8%
	Accounts receivable	$	81,904	5.0%
	Notes receivable	$	4,270	0.3%
	Inventory	$	41,922	2.6%
	Other current assets	$	56,673	3.5%
	Total Current Assets	$	263,956	16.1%
	Fixed Assets	$	95,102	5.8%
	Other non-current	$	29,113	1.8%
	Total Assets	$	388,171	23.7%
	Accounts payable	$	49,298	3.0%
	Bank loans	$	1,165	0.1%
	Notes payable	$	23,678	1.4%
	Other current liabilities	$	79,963	4.9%
	Total Current Liabilities	$	154,104	9.4%
	Other long term liabilities	$	50,462	3.1%
	Deferred credits	$	388	0.0%
	Net worth	$	183,217	11.2%
	Total Liabilities & Net Worth	$	388,171	23.7%
	Net sales	$	1,635,344	100.0%
	Gross profit	$	389,212	23.8%
	Net profit after tax	$	73,590	4.5%
	Working capital	$	109,852	6.7%
	Solvency		MED
	Quick ratio	X	1.1
	Current ratio	X	1.7
	Current liability to net worth	%	67.9%
	Current liability to inventory	%	109.5%
	Total liability to net worth	%	99.8%
	Fixed assets to net worth	%	37.1%
	Efficiency
	Collection period	days	23.7
	Sales to inventory	X	13.6
	Assets to sales	%	28.4%
	Sales to net working capital	%	11.2%
	Accounts payable to sales	%	3.5%
	Profitability
	Return on sales	%	4.2%
	Return on assets	%	11.2%
	Return on net worth	%	29.2%