Ranges and Medians for Financial Ratios Across Business Sizes

Ranges and Medians
A011200Nursery production (Outdoors)

Business size
Micro
Small
Medium
Large
$60,000 - $114,068
$114,069 - $248,923
$248,924 - $722,096
$722,097 - $7,024,374
annual turnover
annual turnover
annual turnover
annual turnover
72% to 96%
0 to 2 times
63% to 90%
0 to 1 times
62% to 88%
0 to 3 times
61% to 86%
1 to 4 times
0% to 15%
0% to 22%
15% to 36%
13% to 30%
0% to 22%
-5% to 13%
44% to 832%
7% to 476%
0% to 19%
0% to 34%
33% to 477%
8% to 352%
0% to 18%
-3% to 65%
63% to 274%
15% to 121%
5% to 97%
0% to 86%
-9% to 61%
6% to 50%
Gross profit ratio

Stock turnover per annum
Salaries and wages/turnover ratio
Balance sheet ratios
84%
1 time
0%
78%
1 time
12%
76%
1 time
24%
76%
2 times
22%
Return on total assets

Return on equity
Current ratio
Quick ratio
Liability structure
4%
4%
147%
85%
73%
1%
7%
104%
34%
25%
3%
4%
121%
49%
16%
8%
27%
114%
62%
25%
Medium
Large
Financial ratio
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
Median
0%
2%
68%
22%
to
to
to
to
18%
68%
209%
138%
C117400 Bakery product manufacturing (Non-factory based)

Business size
Financial ratio
Micro
Small
Financial ratio
$60,000 - $166,328
$166,329 - $291,654
$291,655 - $505,126
$505,127 - $9,221,086
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

47% to 61%
10 to 26 times
45% to 60%
12 to 37 times
42% to 61%
17 to 44 times
50% to 67%
17 to 55 times
0% to 14%
1% to 17%
7% to 25%
19% to 35%

Return on equity
Current ratio
Quick ratio
0% to 26%
0% to 42%
23% to 435%
9% to 228%
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
27%
12%
to
to
to
to
40%
66%
335%
142%
0%
0%
23%
10%
to
to
to
to
33%
53%
259%
171%
0%
0%
19%
12%
to
to
to
to
15%
67%
141%
112%
0% to 97%
3% to 96%
0% to 93%
-9% to 40%
53%
14 times
2%
52%
21 times
7%
50%
30 times
16%
60%
29 times
27%
7%
11%
146%
75%
87%
14%
22%
129%
54%
80%
8%
20%
103%
58%
63%
2%
10%
56%
39%
3%
C121400 Wine and other alcoholic beverage manufacturing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $175,270
$175,271 - $540,000
$540,001 - $1,889,553
$1,889,554 - $9,019,971
annual turnover
annual turnover
annual turnover
annual turnover
12% to 99%
0 to 1 times
34% to 90%
0 to 2 times
27% to 70%
0 to 2 times
25% to 71%
1 to 2 times
Range
Gross profit ratio

0% to 16%
0% to 7%
2% to 22%
2% to 16%

Return on equity
Current ratio
Quick ratio
-14% to 13%
-1% to 78%
23% to 222%
11% to 125%
-3% to 18%
0% to 51%
44% to 164%
8% to 115%
-8% to 2%
-8% to 21%
75% to 213%
20% to 95%
0% to 12%
0% to 46%
103% to 311%
44% to 181%
Liability structure
Median
-78% to 59%
-35% to 43%
-49% to 32%
16% to 55%
65%
1 time
0%
67%
1 time
0%
43%
1 time
12%
50%
1 time
10%
0%
8%
84%
38%
6%
1%
9%
107%
43%
15%
0%
0%
99%
41%
1%
4%
21%
157%
87%
30%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
C149200 Wooden structural fitting and component manufacturing

Business size
Micro
Small
Medium
Large
$60,000 - $182,191
$182,192 - $518,275
$518,276 - $1,388,053
$1,388,054 - $9,099,068
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

50% to 75%
4 to 27 times
43% to 62%
7 to 30 times
40% to 58%
7 to 30 times
33% to 57%
9 to 32 times
0% to 1%
0% to 24%
11% to 30%
13% to 28%

Return on equity
Current ratio
0% to 61%
-4% to 58%
27% to 284%
0% to 24%
-1% to 55%
47% to 179%
0% to 17%
-3% to 57%
55% to 151%
1% to 24%
0% to 114%
88% to 174%
Financial ratio
Range
Quick ratio
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
14% to 275%
33% to 143%
44% to 128%
62% to 153%
-3% to 82%
-4% to 43%
-14% to 32%
2% to 40%
61%
11 times
0%
52%
13 times
12%
51%
14 times
19%
48%
16 times
22%
9%
7%
81%
68%
38%
4%
3%
100%
82%
15%
3%
10%
103%
82%
4%
12%
44%
114%
96%
18%
C149900 Wood product manufacturing n.e.c.

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $111,580
$111,581 - $215,142
$215,143 - $635,670
$635,671 - $9,133,692
annual turnover
annual turnover
annual turnover
annual turnover
54% to 81%
1 to 6 times
60% to 76%
1 to 14 times
49% to 75%
2 to 6 times
39% to 65%
4 to 13 times
0% to 0%
0% to 27%
1% to 30%
11% to 29%
0% to 56%
0% to 74%
21% to 381%
6% to 152%
-4% to 15%
0% to 44%
28% to 219%
10% to 133%
-3% to 20%
-26% to 32%
61% to 389%
28% to 236%
1% to 22%
14% to 90%
83% to 198%
51% to 143%
-9% to 82%
-31% to 52%
-14% to 60%
5% to 51%
68%
2 times
66%
4 times
64%
4 times
54%
8 times
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
Median
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
0%
9%
16%
20%
7%
20%
91%
21%
39%
0%
2%
88%
59%
8%
2%
0%
129%
82%
8%
8%
37%
118%
84%
28%
C203400 Concrete product manufacturing

Business size
Micro
Small
Medium
Large
$60,000 - $177,851
$177,852 - $439,480
$439,481 - $1,462,172
$1,462,173 - $7,990,493
annual turnover
annual turnover
annual turnover
annual turnover
n/a
n/a to n/a times
n/a
57% to 79%
3 to 14 times
48% to 69%
3 to 12 times
37% to 58%
4 to 24 times
1% to 24%
8% to 32%
9% to 22%

Return on equity
Current ratio
Quick ratio
n/a
n/a
n/a
n/a
-1% to 11%
-2% to 47%
51% to 268%
39% to 268%
0% to 15%
0% to 122%
82% to 207%
61% to 162%
Liability structure
Median
n/a
-23% to 47%
-3% to 30%
7% to 54%
Gross profit ratio

n/a
n/a
n/a
69%
8 times
17%
56%
8
22%
50%
12 times
18%

Return on equity
Current ratio
n/a
n/a
n/a
3%
7%
103%
6%
37%
121%
12%
45%
119%
Financial ratio
Range
Gross profit ratio
7%
17%
80%
59%
to
to
to
to
29%
108%
189%
122%
n/a
n/a
Quick ratio
Liability structure
99%
12%
111%
16%
107%
25%
C222300 Architectural aluminium product manufacturing

Business size
Micro
Small
Medium
Large
$60,000 - $327,012
$327,013 - $1,035,951
$1,035,952 - $2,023,148
$2,023,149 - $9,776,928
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

42% to 77%
4 to 19 times
39% to 56%
7 to 26 times
34% to 50%
7 to 24 times
29% to 42%
12 to 34 times
0% to 17%
10% to 26%
12% to 22%
9% to 20%

Return on equity
Current ratio
Quick ratio
0% to 43%
-2% to 55%
52% to 280%
32% to 243%
0% to 14%
-1% to 43%
68% to 200%
50% to 171%
-1% to 19%
-5% to 62%
57% to 169%
44% to 143%
-6% to 74%
0% to 52%
0% to 46%
1% to 48%
61%
8 times
1%
49%
13 times
15%
40%
13 times
18%
38%
18 times
15%
3%
0%
99%
88%
21%
2%
9%
106%
91%
20%
7%
22%
111%
83%
20%
14%
43%
120%
100%
18%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
C222900 Structural metal product manufacturing

Business size
Financial ratio
1%
6%
84%
70%
to
to
to
to
23%
99%
190%
161%
Financial ratio
Micro
Small
Medium
Large
$60,000 - $197,872
$197,873 - $574,166
$574,167 - $1,363,031
$1,363,032 - $9,175,053
annual turnover
annual turnover
annual turnover
annual turnover
49% to 98%
n/a to n/a
46% to 75%
6 to 32 times
39% to 67%
6 to 28 times
35% to 57%
5 to 22 times
0% to 28%
1% to 25%
6% to 27%
10% to 25%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
Median
0%
0%
20%
19%
to
to
to
to
41%
58%
222%
222%
0%
0%
62%
53%
to
to
to
to
18%
55%
209%
160%
0%
1%
70%
54%
to
to
to
to
19%
65%
181%
132%
0%
5%
90%
80%
to
to
to
to
22%
78%
235%
196%
-1% to 69%
-5% to 43%
2% to 46%
1% to 52%
Gross profit ratio

80%
n/a
0%
56%
14 times
8%
52%
10 times
19%
46%
14 times
16%

Return on equity
Current ratio
Quick ratio
Liability structure
6%
4%
90%
82%
20%
2%
5%
104%
91%
8%
10%
30%
116%
69%
29%
10%
33%
145%
122%
24%
C229900 Other Fabricated Metal Product Manufacturing n.e.c.

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $117,812
$117,813 - $278,586
$278,587 - $892,468
$892,469 - $9,987,213
annual turnover
annual turnover
annual turnover
annual turnover
68% to 100%
68% to 100%
56% to 78%
47% to 71%
Range
Gross profit ratio

2 to 12 times
2 to 22 times
4 to 20 times
3 to 13 times
0% to 0%
0% to 13%
9% to 32%
12% to 33%

Return on equity
Current ratio
Quick ratio
0%
0%
31%
25%
Liability structure
Median
to
to
to
to
85%
95%
270%
219%
0%
0%
51%
46%
to
to
to
to
32%
77%
311%
247%
0%
0%
57%
46%
to
to
to
to
15%
61%
242%
209%
0%
4%
95%
65%
to
to
to
to
25%
67%
230%
185%
-1% to 83%
0% to 68%
-1% to 58%
7% to 56%
92%
6 times
0%
90%
5 times
0%
66%
9 times
22%
59%
7 times
24%
9%
4%
96%
79%
40%
5%
8%
121%
101%
29%
3%
14%
118%
91%
17%
10%
28%
141%
104%
32%
Micro
Small
Medium
Large
$60,000 - $99,138
$99,139 - $217,697
$217,698 - $599,397
$599,398 - $9,926,305
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

70% to 99%
0 to 10 times
56% to 92%
1 to 22 times
40% to 79%
2 to 23 times
23% to 72%
3 to 25 times
0% to 1%
0% to 18%
0% to 21%
1% to 16%

Return on equity
0% to 167%
0% to 137%
0% to 61%
0% to 87%
0% to 23%
0% to 82%
0% to 25%
0% to 104%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
E301100 House Construction

Business size
Financial ratio
Range
Current ratio
Quick ratio
Liability structure
Median
22% to 234%
19% to 216%
37% to 229%
28% to 209%
57% to 195%
42% to 160%
81% to 182%
55% to 149%
-3% to 79%
-3% to 67%
-2% to 50%
0% to 41%
90%
2 times
0%
73%
6 times
0%
61%
7 times
7%
45%
8 times
8%
7%
2%
75%
71%
20%
1%
0%
92%
83%
15%
2%
6%
99%
90%
11%
7%
34%
110%
93%
14%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
E301900 Other residential building construction

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $82,779
$82,780 - $138,562
$138,563 - $385,042
$385,043 - $9,416,312
annual turnover
annual turnover
annual turnover
annual turnover
73% to 100%
n/a to n/a
60% to 94%
0 to 5 times
43% to 80%
1 to 32 times
22% to 75%
2 to 20 times
0% to 0%
0% to 1%
0% to 18%
0% to 18%
0% to 170%
0% to 188%
41% to 336%
29% to 324%
0% to 79%
-1% to 98%
49% to 226%
41% to 176%
0% to 27%
0% to 107%
67% to 226%
45% to 159%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
0%
0%
8%
5%
to
to
to
to
439%
383%
297%
270%
Liability structure
Median
-2% to 83%
0% to 83%
-5% to 58%
-2% to 42%
Gross profit ratio
95%
79%
64%
49%

Return on equity
Current ratio
Quick ratio
Liability structure
n/a
0%
1 time
0%
4 times
1%
5 times
6%
140%
70%
84%
75%
41%
16%
29%
117%
112%
47%
1%
0%
95%
86%
7%
5%
30%
100%
85%
8%
E302000 Non-residential building construction

Business size
Micro
Small
Medium
Large
$60,000 - $133,218
$133,219 - $418,003
$418,004 - $1,376,961
$1,376,962 - $9,979,459
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

65% to 100%
2 to 22 times
47% to 94%
1 to 19 times
31% to 78%
2 to 44 times
22% to 72%
5 to 60 times
0% to 0%
0% to 18%
0% to 23%
1% to 18%

Return on equity
Current ratio
Quick ratio
0% to 102%
0% to 135%
33% to 376%
26% to 360%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
0%
0%
53%
41%
to
to
to
to
19%
71%
278%
267%
0%
0%
64%
55%
to
to
to
to
20%
91%
199%
182%
0% to 22%
0% to 102%
88% to 176%
64% to 154%
0% to 87%
0% to 62%
-2% to 48%
0% to 47%
93%
7 times
0%
71%
3 times
0%
51%
9 times
10%
41%
14 times
8%
7%
7%
2%
11%
3%
27%
8%
35%
Current ratio
Quick ratio
Liability structure
103%
98%
113%
109%
109%
103%
113%
103%
41%
23%
14%
18%
E310100 Road and bridge construction

Business size
Micro
Small
Medium
Large
$60,000 - $203,043
$203,044 - $621,330
$621,331 - $1,931,603
$1,931,604 - $9,903,150
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

79% to 100%
n/a to n/a
0% to 6%
70% to 98%
n/a to n/a
1% to 30%
56% to 80%
5 to 37 times
12% to 28%
40% to 89%
5 to 60 times
11% to 26%

Return on equity
Current ratio
Quick ratio
0% to 82%
0% to 112%
42% to 273%
42% to 273%
0%
0%
90%
82%
4%
3%
73%
70%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
E324400 Painting and decorating services
0%
0%
52%
50%
to
to
to
to
15%
43%
218%
218%
to
to
to
to
25%
75%
233%
215%
to
to
to
to
23%
87%
202%
202%
-9% to 51%
3% to 74%
9% to 56%
2% to 54%
97%
n/a
0%
86%
n/a
13%
68%
14 times
19%
70%
24 times
19%
5%
1%
118%
113%
21%
3%
4%
122%
120%
33%
10%
32%
141%
138%
37%
10%
33%
112%
100%
17%
Business size
Micro
Small
Medium
Large
$60,000 - $94,825
$94,826 - $154,591
$154,592 - $319,261
$319,262 - $9,200,795
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

77% to 92%
3 to 29 times
76% to 89%
5 to 41 times
77% to 88%
5 to 40 times
70% to 88%
6 to 49 times
0% to 2%
0% to 22%
0% to 35%
8% to 43%

Return on equity
Current ratio
Quick ratio
0% to 296%
0% to 254%
28% to 295%
25% to 277%
0% to 176%
0% to 163%
28% to 245%
26% to 228%
0% to 76%
0% to 117%
53% to 225%
46% to 218%
0% to 83%
-3% to 78%
0% to 68%
1% to 62%
84%
13 times
0%
83%
11 times
1%
83%
15 times
18%
83%
19 times
28%
73%
34%
98%
91%
42%
20%
7%
90%
83%
32%
7%
13%
107%
103%
25%
12%
34%
123%
116%
30%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
75%
70%
to
to
to
to
36%
83%
243%
229%
F341100 Agricultural and construction machinery wholesaling

Business size
Financial ratio
Range
Micro
Small
Medium
Large
$60,000 - $357,743
$357,744 - $1,077,887
$1,077,888- $2,481,816
$2,481,817 - $9,976,040
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
30% to 79%
1 to 8 times
26% to 49%
2 to 6 times
26% to 47%
2 to 7 times
23% to 43%
2 to 7 times
0% to 0%
0% to 14%
5% to 16%
5% to 17%
-1% to 9%
-4% to 41%
62% to 239%
27% to 197%
0%
0%
88%
37%
to
to
to
to
14%
74%
270%
169%
0%
0%
96%
40%
to
to
to
to
18%
58%
282%
187%
2% to 18%
11% to 59%
121% to 278%
48% to 155%
-4% to 65%
0% to 44%
0% to 53%
12% to 46%
47%
2 times
0%
41%
4 times
5%
35%
4 times
9%
32%
4 times
11%
1%
4%
104%
92%
12%
3%
14%
121%
76%
18%
6%
32%
143%
82%
19%
8%
30%
176%
87%
27%
F349400 Other electrical and electronic goods wholesaling

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $234,965
$234,966 - $694,551
$694,552 - $1,714,783
$1,714,784 - $9,999,735
annual turnover
annual turnover
annual turnover
annual turnover
30% to 77%
1 to 9 times
32% to 57%
2 to 9 times
34% to 54%
2 to 8 times
25% to 43%
2 to 7 times
0% to 2%
0% to 18%
8% to 25%
7% to 16%
0% to 15%
-2% to 12%
0% to 17%
1% to 25%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
-4% to 43%
46% to 404%
31% to 254%
0% to 66%
70% to 255%
34% to 169%
0% to 56%
97% to 255%
55% to 181%
8% to 72%
107% to 283%
64% to 197%
Liability structure
Median
-7% to 65%
-6% to 46%
0% to 54%
5% to 56%
52%
3 times
0%
45%
3 times
1%
43%
4 times
15%
34%
4 times
12%
0%
0%
104%
80%
8%
0%
11%
112%
84%
10%
5%
22%
140%
98%
20%
9%
39%
161%
97%
32%
Micro
Small
Medium
Large
$60,000 - $167,783
$167,784 - $465,942
$465,943 - $1,695,854
$1,695,855 - $9,949,245
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

28% to 95%
2 to 10 times
18% to 63%
3 to 24 times
16% to 48%
4 to 18 times
15% to 36%
5 to 18 times
0% to 10%
0% to 13%
0% to 14%
4% to 14%

Return on equity
Current ratio
Quick ratio
-10% to 18%
0% to 96%
34% to 330%
13% to 219%
-1% to 14%
0% to 70%
38% to 250%
16% to 172%
0%
0%
75%
41%
Liability structure
Median
-16% to 78%
-26% to 70%
-11% to 43%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
F360900 Other grocery wholesaling

Business size
Financial ratio
Range
to
to
to
to
20%
88%
213%
152%
0%
2%
88%
50%
to
to
to
to
19%
66%
216%
154%
4% to 53%
51%
4 times
39%
7 times
27%
8 times
24%
8 times
0%
1%
7%
8%
0%
6%
88%
54%
8%
0%
5%
100%
68%
7%
2%
11%
119%
74%
7%
7%
29%
129%
88%
26%
Micro
Small
Medium
Large
$60,000 - $220,739
$220,740 - $691,857
$691,858 - 1,956,518
$1,956,519 - $9,989,049
annual turnover
annual turnover
annual turnover
annual turnover
9% to 50%
2 to 7 times
12% to 34%
2 to 8 times
12% to 26%
3 to 8 times
11% to 22%
4 to 8 times
0% to 0%
0% to 5%
0% to 7%
2% to 7%

Return on equity
Current ratio
Quick ratio
-7% to 11%
-10% to 35%
44% to 479%
4% to 244%
-2% to 8%
0% to 37%
62% to 325%
6% to 104%
0% to 12%
0% to 52%
100% to 314%
16% to 124%
0% to 16%
3% to 65%
113% to 319%
17% to 115%
Liability structure
Median
-12% to 86%
-16% to 66%
0% to 50%
6% to 53%
23%
3 times
0%
21%
4 times
0%
19%
5 times
3%
15%
5 times
4%
0%
0%
2%
6%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G391100 Car retailing

Business size
Financial ratio
Range
Gross profit ratio
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
1%
114%
2%
112%
10%
145%
23%
172%
34%
24%
36%
13%
43%
18%
57%
27%
G392200Tyre retailing
Business size
Micro
Small
Medium
Large
$60,000 - $350,552
$350,553 - $677,753
$677,754 - $1,247,596
$1,247,597 - $9,939,828
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

31% to 50%
3 to 16 times
34% to 44%
6 to 16 times
30% to 43%
7 to 17 times
31% to 40%
7 to 17 times
0% to 16%
10% to 20%
8% to 17%
10% to 16%

Return on equity
Current ratio
Quick ratio
-2% to 9%
0% to 53%
40% to 174%
13% to 122%
-2% to 4%
0% to 47%
57% to 123%
25% to 85%
-5% to 44%
-16% to 25%
-9% to 34%
6% to 47%
41%
8 times
2%
39%
9 times
14%
37%
12 times
12%
35%
10 times
13%
0%
2%
86%
41%
3%
0%
1%
86%
55%
0%
3%
24%
113%
67%
5%
13%
51%
124%
80%
25%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
68%
38%
to
to
to
to
16%
61%
162%
112%
4% to 21%
22% to 87%
96% to 173%
55% to 129%
G400000Petroleum fuel retailing

Business size
Micro
Small
Medium
Large
$60,000 - $773,767
$773,768 - $2,533,219
$2,533,220 - $5,183,816
$5,183,817 - $9,977,998
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

29% to 81%
5 to 17 times
9% to 24%
18 to 42 times
7% to 14%
26 to 41 times
7% to 10%
42 to 64 times
0% to 19%
3% to 10%
2% to 5%
2% to 5%

Return on equity
Current ratio
Quick ratio
0%
0%
42%
24%
-3% to 8%
0% to 90%
57% to 199%
23% to 120%
0% to 6%
0% to 61%
61% to 145%
24% to 90%
-2% to 60%
0% to 45%
0% to 30%
1% to 38%
57%
11 times
1%
13%
28 times
6%
10%
34 times
3%
8%
51 times
3%
2%
3%
101%
63%
31%
0%
11%
117%
57%
12%
1%
13%
93%
55%
7%
3%
19%
106%
67%
11%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
to
to
to
to
16%
32%
256%
156%
0%
0%
60%
29%
to
to
to
to
13%
73%
173%
123%
G411000Supermarket and grocery stores

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $337,278
$337,279 - $599,974
$599,975 - $1,053,734
$1,053,735 - $9,748,896
annual turnover
annual turnover
annual turnover
annual turnover
Range
Gross profit ratio
13% to 35%
5 to 14 times
13% to 22%
7 to 16 times
12% to 19%
10 to 20 times
14% to 22%
10 to 19 times
0% to 3%
0% to 4%
0% to 6%
3% to 9%

Return on equity
Current ratio
Quick ratio
-7% to 11%
-2% to 46%
39% to 674%
4% to 192%
0% to 12%
0% to 30%
56% to 519%
5% to 123%
0% to 13%
0% to 32%
54% to 355%
6% to 132%
0% to 10%
0% to 45%
56% to 205%
12% to 81%
-3% to 93%
0% to 91%
0% to 85%
1% to 58%
19%
8 times
0%
16%
11 times
0%
16%
14 times
2%
18%
14 times
6%
0%
5%
110%
27%
43%
0%
4%
157%
24%
47%
0%
4%
138%
26%
27%
2%
12%
96%
31%
19%
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
G412100Fresh meat, fish and poultry retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $243,990
$243,991 - $543,783
$543,784 - $1,049,321
$1,049,322 - $9,143,831
annual turnover
annual turnover
annual turnover
annual turnover
27% to 68%
8 to 47 times
27% to 44%
19 to 71 times
25% to 38%
24 to 66 times
18% to 32%
21 to 66 times
0% to 9%
4% to 17%
6% to 18%
6% to 16%
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
-4% to 19%
-1% to 69%
14% to 253%
5% to 177%
-5% to 16%
-8% to 46%
17% to 203%
7% to 130%
-1% to 10%
0% to 72%
38% to 148%
21% to 103%
-2% to 14%
0% to 81%
32% to 100%
14% to 65%
0% to 91%
-4% to 64%
-6% to 61%
-3% to 38%
40%
22 times
0%
35%
41 times
10%
33%
38 times
11%
26%
42 times
11%
3%
11%
70%
38%
36%
0%
0%
67%
32%
3%
0%
11%
78%
52%
7%
1%
18%
55%
34%
5%
G412200Fruit and vegetable retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $241,601
$241,602 - $527,647
$527,648 - $1,265,305
$1,265,306 - $9,213,135
annual turnover
annual turnover
annual turnover
annual turnover
24% to 52%
8 to 53 times
18% to 32%
11 to 38 times
16% to 27%
9 to 49 times
17% to 28%
20 to 65 times
0% to 12%
0% to 9%
2% to 10%
5% to 13%
-29% to 17%
-14% to 101%
16% to 265%
5% to 114%
-4% to 17%
0% to 100%
25% to 351%
7% to 172%
-6% to 8%
0% to 48%
39% to 379%
7% to 209%
-17% to 93%
-15% to 84%
-2% to 78%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
30%
9%
to
to
to
to
12%
54%
137%
72%
-1% to 53%
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
38%
23%
21%
22%
23 times
0%
21 times
3%
23 times
7%
38 times
7%
0%
4%
65%
39%
43%
0%
20%
91%
33%
5%
0%
9%
98%
43%
20%
1%
19%
61%
31%
9%
G412300 Liquor retailing

Business size
Micro
Small
Medium
Large
$60,000 - $487,442
$487,443 - $982,003
$982,004 - $1,830,593
$1,830,594 - $8,621,821
annual turnover
annual turnover
annual turnover
annual turnover
15% to 47%
2 to 8 times
13% to 22%
3 to 9 times
13% to 19%
5 to 10 times
13% to 19%
6 to 11 times
0% to 6%
0% to 8%
2% to 7%
3% to 7%

Return on equity
Current ratio
Quick ratio
-19% to 5%
0% to 78%
33% to 222%
6% to 107%
-2% to 3%
0% to 51%
59% to 392%
5% to 71%
0% to 5%
0% to 36%
78% to 230%
8% to 82%
0% to 12%
0% to 85%
75% to 166%
15% to 63%
Liability structure
Median
-19% to 51%
-1% to 49%
0% to 43%
3% to 42%
24%
5 times
0%
17%
6 times
4%
16%
7 times
4%
17%
8 times
5%
Financial ratio
Range
Gross profit ratio
Gross profit ratio

0%
11%
0%
2%
0%
1%
4%
24%
80%
16%
3%
94%
18%
1%
103%
32%
4%
104%
32%
15%
Micro
Small
Medium
Large
$60,000 - $117,370
$117,371 - $231,849
$231,850 - 550,685
$550,686 - $9,820,960
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

30% to 59%
3 to 12 times
31% to 59%
3 to 16 times
33% to 60%
4 to 21 times
29% to 50%
5 to 13 times
0% to 9%
0% to 20%
1% to 22%
6% to 21%

Return on equity
Current ratio
Quick ratio
-23% to 20%
-5% to 82%
24% to 162%
6% to 75%
-16% to 24%
-8% to 65%
22% to 223%
7% to 101%
-2% to 19%
0% to 61%
36% to 248%
8% to 123%
Liability structure
Median
-35% to 78%
-42% to 72%
-27% to 56%
0% to 50%
46%
5 times
0%
45%
7 times
5%
45%
7 times
11%
42%
6 times
12%
0%
11%
74%
30%
3%
0%
12%
73%
35%
0%
0%
10%
81%
36%
5%
4%
24%
101%
40%
13%

Return on equity
Current ratio
Quick ratio
Liability structure
G412900Other specialised food retailing

Business size
Financial ratio
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
54%
10%
to
to
to
to
16%
73%
189%
100%
G421100Furniture retailing
Business size
Micro
Small
Medium
Large
$60,000 - $200,917
$200,918 - $518,185
$518,186 - $1,191,424
$1,191,425 - $8,747,805
annual turnover
annual turnover
annual turnover
annual turnover
37% to 75%
1 to 8 times
35% to 51%
2 to 6 times
35% to 49%
2 to 5 times
35% to 46%
3 to 8 times
0% to 16%
0% to 14%
6% to 16%
9% to 14%

Return on equity
Current ratio
Quick ratio
-7% to 8%
0% to 31%
49% to 546%
11% to 265%
-3% to 8%
0% to 54%
78% to 378%
14% to 194%
Liability structure
Median
-38% to 78%
-10% to 68%
-2% to 48%
0% to 45%
49%
2 times
0%
42%
3 times
7%
41%
3 times
10%
40%
5 times
11%
0%
7%
126%
102%
15%
0%
7%
124%
51%
8%
2%
7%
137%
60%
11%
7%
20%
126%
64%
21%
Financial ratio
Range
Gross profit ratio
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
86%
25%
to
to
to
to
12%
48%
311%
118%
0%
0%
89%
16%
to
to
to
to
20%
63%
218%
115%
G421200Floor coverings retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $354,005
$354,006 - $928,394
$928,395- 1,631,220
$1,631,221 - $9,970,285
Financial ratio
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

35% to 76%
2 to 10 times
33% to 53%
4 to 30 times
24% to 48%
6 to 29 times
24% to 48%
6 to 16 times
0% to 10%
1% to 15%
4% to 13%
7% to 14%

Return on equity
Current ratio
Quick ratio
-1% to 27%
0% to 51%
50% to 290%
24% to 190%
1% to 17%
-3% to 97%
79% to 205%
37% to 135%
0% to 20%
0% to 82%
77% to 136%
37% to 97%
Liability structure
Median
-18% to 86%
0% to 40%
-5% to 27%
6% to 36%
49%
5 times
0%
43%
9 times
8%
40%
11 times
8%
37%
11 times
10%
0%
5%
106%
78%
20%
6%
18%
110%
76%
12%
5%
17%
102%
68%
10%
10%
40%
121%
81%
23%
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
2%
5%
83%
52%
to
to
to
to
23%
96%
170%
126%
G422100Electrical, electronic and gas appliance retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $200,392
$200,393 - $501,263
$501,264 - $1,306,566
$1,306,567 - 9,974,369
annual turnover
annual turnover
annual turnover
annual turnover
40% to 87%
2 to 9 times
33% to 58%
2 to 9 times
29% to 47%
3 to 12 times
24% to 43%
4 to 20 times
0% to 12%
0% to 18%
6% to 19%
9% to 18%
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
-1% to 26%
0% to 87%
19% to 387%
12% to 251%
-6% to 7%
-14% to 44%
59% to 225%
10% to 131%
0% to 11%
-6% to 39%
72% to 266%
27% to 127%
-2% to 18%
-4% to 81%
84% to 178%
34% to 118%
Liability structure
Median
-32% to 78%
-42% to 64%
-10% to 46%
1% to 49%
59%
4 times
0%
45%
5 times
8%
38%
5 times
12%
30%
8 times
12%
0%
6%
92%
50%
6%
0%
0%
98%
43%
1%
2%
5%
101%
55%
10%
6%
24%
117%
67%
22%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G422200Computer and computer peripheral retailing

Business size
Micro
Small
Medium
Large
$60,000 - $131,952
$131,953 - $261,517
$261,518 - $632,745
$632,746 - $4,463,206
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

35% to 84%
3 to 18 times
28% to 61%
2 to 17 times
32% to 59%
4 to 17 times
21% to 47%
7 to 17 times
0% to 26%
0% to 17%
0% to 19%
7% to 21%

Return on equity
Current ratio
Quick ratio
-30% to 19%
0% to 96%
21% to 164%
14% to 149%
0% to 21%
0% to 105%
69% to 204%
28% to 142%
-1% to 15%
0% to 73%
92% to 275%
54% to 131%
Financial ratio
Range
0%
0%
45%
19%
to
to
to
to
10%
67%
311%
287%
Liability structure
Median
-46% to 68%
0% to 73%
-4% to 40%
-6% to 38%
57%
7 times
0%
48%
8 times
5%
45%
7 times
9%
36%
10 times
14%
0%
8%
46%
37%
6%
0%
16%
97%
57%
25%
2%
12%
111%
82%
3%
1%
13%
128%
90%
8%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G423100Hardware and building supplies retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $272,671
$272,672 - $765,572
$765,573 - $1,737,155
$1,737,156 - $9,852,261
annual turnover
annual turnover
annual turnover
annual turnover
38% to 64%
1 to 4 times
34% to 48%
2 to 6 times
31% to 44%
2 to 6 times
24% to 38%
3 to 7 times
0% to 13%
0% to 19%
7% to 17%
9% to 16%
-4% to 15%
-2% to 49%
61% to 538%
14% to 249%
-1% to 6%
0% to 42%
80% to 238%
21% to 120%
-8% to 77%
-6% to 46%
-4% to 43%
2% to 46%
50%
2 times
0%
39%
3 times
11%
37%
4 times
12%
31%
5 times
12%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
Median
Gross profit ratio
0%
0%
93%
27%
to
to
to
to
13%
57%
251%
121%
0%
0%
94%
40%
to
to
to
to
16%
72%
223%
125%

Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
3%
6%
1%
131%
64%
13%
1%
123%
57%
5%
12%
140%
65%
11%
24%
139%
65%
24%
G423200Garden supplies retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $141,213
$141,214 - $326,906
$326,907 - $952,784
$952,785 - $9,762,128
annual turnover
annual turnover
annual turnover
annual turnover
39% to 88%
1 to 5 times
36% to 60%
1 to 10 times
32% to 50%
3 to 7 times
37% to 49%
3 to 9 times
6% to 18%
11% to 21%
Range
Gross profit ratio
0% to 8%
0% to 17%

Return on equity
Current ratio
Quick ratio
-6% to 18%
-4% to 32%
44% to 905%
16% to 343%
-2% to 7%
-8% to 16%
36% to 201%
5% to 101%
Liability structure
-53% to 90%
-53% to 38%
Median
45%
5 times
5%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
64%
2 times
0%
0%
3%
97%
37%
0%
0%
83%
35%
0%
0%
63%
10%
to
to
to
to
11%
53%
238%
115%
1%
4%
84%
21%
to
to
to
to
19%
85%
179%
116%
-9% to 48%
4% to 40%
43%
4 times
11%
42%
5 times
16%
2%
7%
105%
34%
6%
28%
125%
53%
9%
23%
Small
Medium
Large
$60,000 - $191,978
$191,979 - $490,309
$490,310 - $946,348
$946,349 - $9,541,407
annual turnover
annual turnover
annual turnover
annual turnover
30% to 61%
1 to 3 times
32% to 46%
2 to 4 times
32% to 43%
2 to 4 times
32% to 40%
2 to 4 times
0% to 8%
0% to 18%
6% to 17%
9% to 15%

Return on equity
Current ratio
Quick ratio
-8% to 19%
0% to 57%
33% to 346%
4% to 112%
-1% to 10%
-1% to 32%
71% to 319%
12% to 99%
-3% to 7%
-3% to 59%
81% to 257%
11% to 87%
1% to 16%
-2% to 66%
95% to 222%
11% to 64%
Liability structure
Median
-39% to 65%
-9% to 58%
-14% to 32%
0% to 43%
44%
2 times
0%
38%
3 times
9%
38%
3 times
11%
36%
3 times
11%
0%
10%
90%
29%
2%
0%
0%
136%
36%
8%
0%
4%
119%
30%
3%
8%
30%
142%
29%
16%
Medium
Large
Liability structure
40%
-2%
Micro
G424100Sport and camping equipment retailing

Business size
Financial ratio
Range
Gross profit ratio
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G424400Newspaper and book retailing

Business size
Financial ratio
Micro
Small
Financial ratio
$60,000 - $169,317
$169,318 - $420,013
$420,014 - $912,902
$912,903 - $8,535,094
annual turnover
annual turnover
annual turnover
annual turnover
35% to 79%
1 to 3 times
23% to 47%
2 to 6 times
29% to 43%
3 to 6 times
33% to 42%
3 to 6 times
0% to 10%
0% to 14%
7% to 19%
11% to 18%

Return on equity
Current ratio
Quick ratio
-19% to 16%
-31% to 34%
42% to 541%
3% to 144%
-2% to 18%
0% to 38%
90% to 452%
15% to 209%
-4% to 5%
-2% to 49%
62% to 287%
8% to 93%
-3% to 5%
0% to 48%
72% to 223%
18% to 84%
Liability structure
Median
-33% to 84%
-6% to 78%
-10% to 50%
-8% to 40%
50%
1 time
0%
33%
3 times
7%
39%
4 times
12%
37%
4 times
15%
0%
4%
99%
41%
6%
0%
10%
212%
58%
23%
0%
8%
130%
32%
7%
1%
13%
123%
40%
10%
Micro
Small
Medium
Large
$60,000 - $162,742
$162,743 - $481,116
$481,117 - $1,331,644
$1,331,645 - $8,350,710
annual turnover
annual turnover
annual turnover
annual turnover
29% to 100%
n/a to n/a times
31% to 54%
1 to 6 times
23% to 44%
2 to 8 times
17% to 29%
3 to 6 times
Range
Gross profit ratio
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G424500Marine equipment retailing

Business size
Financial ratio
Range
Gross profit ratio

0% to 0%
0% to 18%
6% to 19%
4% to 11%
-2% to 26%
0% to 80%
34% to 249%
21% to 154%
-11% to 7%
0% to 70%
66% to 265%
13% to 131%
0% to 7%
0% to 39%
100% to 319%
38% to 128%
0% to 15%
0% to 73%
108% to 183%
15% to 69%
-9% to 75%
-31% to 31%
-1% to 34%
-1% to 29%
Gross profit ratio

57%
n/a
0%
41%
3 times
2%
32%
3 times
12%
23%
4 times
7%

Return on equity
Current ratio
Quick ratio
Liability structure
2%
6%
75%
55%
24%
0%
16%
124%
44%
1%
0%
5%
143%
67%
11%
3%
17%
128%
34%
12%

Return on equity
Current ratio
Quick ratio
Liability structure
Median
G425100Clothing retailing
Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $135,766
$135,767 - $286,584
$286,585 - $631,767
$631,768 - $9,728,843
annual turnover
annual turnover
annual turnover
annual turnover
35% to 71%
1 to 4 times
36% to 61%
1 to 3 times
35% to 52%
2 to 4 times
37% to 51%
2 to 4 times
0% to 10%
0% to 19%
6% to 19%
10% to 20%
-25% to 12%
-4% to 62%
43% to 388%
-4% to 15%
-5% to 41%
67% to 455%
-1% to 7%
0% to 46%
67% to 248%
-1% to 16%
0% to 72%
86% to 224%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
7% to 145%
7% to 158%
6% to 87%
11% to 88%
Liability structure
Median
-33% to 73%
-20% to 68%
-13% to 40%
0% to 51%
51%
2 times
0%
47%
2 times
8%
43%
2 times
12%
43%
3 times
14%
0%
7%
100%
31%
3%
0%
1%
136%
33%
3%
0%
4%
106%
24%
4%
4%
23%
127%
43%
19%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
G425200Footwear retailing
Business size
Micro
Small
Medium
Large
$60,000 - $216,090
$216,091 - $457,015
$457,016 - $813,215
$813,216 - $6,534,209
annual turnover
annual turnover
annual turnover
annual turnover
29% to 70%
1 to 3 times
36% to 49%
1 to 2 times
38% to 47%
2 to 3 times
41% to 49%
2 to 3 times
0% to 20%
4% to 16%
7% to 18%
11% to 17%

Return on equity
Current ratio
Quick ratio
-49% to 2%
0% to 94%
35% to 479%
2% to 182%
-1% to 6%
0% to 67%
82% to 268%
8% to 58%
0% to 12%
-1% to 57%
87% to 303%
9% to 95%
0% to 22%
0% to 54%
104% to 236%
7% to 70%
Liability structure
Median
-59% to 88%
-13% to 25%
0% to 38%
5% to 50%
46%
2 times
40%
2 times
43%
2 times
45%
3 times
Financial ratio
Range
Gross profit ratio
Gross profit ratio


Return on equity
Current ratio
Quick ratio
Liability structure
3%
10%
12%
15%
0%
18%
168%
18%
0%
0%
11%
119%
21%
1%
3%
4%
134%
24%
9%
7%
30%
148%
28%
25%
G425300Watch and jewellery retailing

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $173,530
$173,531 - $391,675
$391,676 - $726,941
$726,942 - $5,704,416
annual turnover
annual turnover
annual turnover
annual turnover
48% to 76%
1 to 3 times
47% to 66%
1 to 2 times
48% to 63%
1 to 2 times
43% to 57%
1 to 2 times
0% to 24%
0% to 24%
12% to 21%
9% to 20%
0% to 5%
-1% to 16%
80% to 501%
11% to 85%
0% to 14%
0% to 49%
106% to 345%
11% to 109%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
-2% to 44%
-20% to 56%
68% to 623%
5% to 196%
0%
0%
77%
6%
to
to
to
to
11%
53%
368%
81%
Liability structure
Median
-20% to 87%
-1% to 52%
0% to 50%
10% to 62%
Gross profit ratio

62%
1 time
0%
58%
1 time
12%
56%
1 time
17%
51%
1 time
13%

Return on equity
Current ratio
1%
0%
161%
0%
14%
162%
0%
7%
17%
202%
1%
185%
Quick ratio
Liability structure
41%
4%
26%
24%
48%
6%
41%
33%
G427100Pharmaceutical, cosmetic and toiletry goods retailing

Business size
Micro
Small
Medium
Large
$60,000 - $685,788
$685,789 - $1,327,929
$1,327,930 - $2,277,771
$2,277,772 - $9,963,701
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

36% to 82%
4 to 11 times
34% to 40%
6 to 11 times
33% to 39%
7 to 13 times
35% to 39%
7 to 12 times
0% to 17%
9% to 18%
11% to 17%
13% to 18%

Return on equity
Current ratio
Quick ratio
-2% to 23%
0% to 91%
62% to 296%
21% to 149%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
85%
34%
to
to
to
to
20%
77%
214%
131%
3%
13%
72%
38%
25%
102%
192%
122%
7%
18%
83%
41%
to
to
to
to
28%
107%
179%
121%
-4% to 67%
4% to 57%
8% to 52%
9% to 52%
43%
6 times
2%
37%
8 times
14%
36%
9 times
14%
37%
9 times
15%
1%
19%
106%
60%
15%
8%
29%
131%
66%
27%
13%
45%
117%
60%
28%
15%
50%
120%
71%
27%
G427200Stationery goods retailing

Business size
Financial ratio
to
to
to
to
Financial ratio
Micro
Small
Medium
Large
$60,000 - $165,756
$165,757 - $418,972
$418,973 - $893,103
$893,104 - $8,232,609
annual turnover
annual turnover
annual turnover
annual turnover
28% to 79%
1 to 4 times
34% to 64%
2 to 5 times
34% to 52%
3 to 7 times
30% to 41%
4 to 12 times
0% to 7%
1% to 21%
7% to 24%
12% to 17%
0% to 26%
0% to 57%
37% to 240%
2% to 149%
-4% to 4%
0% to 39%
53% to 440%
5% to 129%
0% to 5%
-1% to 11%
57% to 350%
16% to 95%
0% to 10%
-11% to 82%
74% to 231%
29% to 118%
-1% to 83%
-35% to 20%
-1% to 57%
0% to 42%
50%
3 times
0%
41%
3 times
12%
42%
4 times
16%
37%
7 times
15%
0%
2%
98%
31%
11%
0%
0%
100%
37%
0%
0%
0%
98%
38%
7%
2%
8%
148%
64%
6%
Range
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
Median
Gross profit ratio
Return on equity
Current ratio
Quick ratio
Liability structure
G427900Other store-based retailing n.e.c.

Business size
Financial ratio
Micro
Small
Medium
Large
$60,000 - $122,310
$122,311 - $229,385
$229,386 - $513,305
$513,306 - $9,752,059
annual turnover
annual turnover
annual turnover
annual turnover
37% to 75%
38% to 64%
37% to 58%
31% to 53%
Range
Gross profit ratio
1 to 5 times
1 to 5 times
2 to 6 times
2 to 10 times
0% to 6%
0% to 17%
1% to 20%
5% to 18%

Return on equity
Current ratio
Quick ratio
-9% to 18%
-1% to 47%
39% to 509%
5% to 164%
-3% to 12%
-1% to 49%
61% to 538%
9% to 175%
Liability structure
Median
-28% to 85%
-5% to 83%
-3% to 61%
0% to 57%
53%
2 times
0%
49%
2 times
4%
46%
3 times
11%
42%
4 times
11%
0%
5%
113%
40%
21%
0%
2%
141%
45%
22%
0%
1%
129%
43%
11%
5%
14%
128%
59%
22%
Micro
Small
Medium
Large
$60,000 - $95,793
$95,794 - $172,131
$172,132 - $393,115
$393,116 - $6,210,017
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

32% to 93%
1 to 7 times
37% to 77%
2 to 9 times
33% to 71%
2 to 10 times
24% to 59%
3 to 20 times
0% to 0%
0% to 0%
0% to 13%
0% to 14%

Return on equity
-5% to 35%
-3% to 62%
0% to 45%
0% to 100%
0% to 23%
0% to 75%
0% to 21%
0% to 86%

Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
73%
10%
to
to
to
to
10%
31%
398%
133%
0%
0%
83%
17%
to
to
to
to
19%
61%
281%
145%
G431000Non-store retailing
Business size
Financial ratio
Range
Current ratio
Quick ratio
28% to 422%
7% to 268%
38% to 330%
11% to 220%
54% to 378%
24% to 203%
78% to 235%
30% to 155%
Liability structure
Median
-29% to 80%
-10% to 80%
-3% to 73%
-1% to 53%
59%
4 times
0%
54%
4 times
0%
48%
5 times
0%
39%
6 times
6%
0%
2%
104%
56%
19%
1%
15%
99%
68%
14%
0%
10%
109%
71%
11%
1%
14%
112%
70%
16%
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
H451100Cafes and restaurants

Business size
Micro
Small
Medium
Large
$60,000 - $177,647
$177,648 - $344,254
$344,255 - $671,447
$671,448 - $9,508,238
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

48% to 65%
11 to 37 times
52% to 66%
14 to 41 times
57% to 67%
16 to 46 times
60% to 68%
20 to 52 times
0% to 30%
15% to 34%
22% to 37%
25% to 37%

Return on equity
Current ratio
Quick ratio
-26% to 12%
-3% to 83%
7% to 186%
3% to 119%
-15% to 8%
0% to 59%
11% to 171%
4% to 110%
-8% to 8%
-2% to 46%
12% to 116%
5% to 93%
-1% to 17%
0% to 69%
22% to 112%
14% to 97%
Liability structure
Median
-38% to 85%
-32% to 70%
-32% to 50%
-11% to 40%
Gross profit ratio
57%
60%
62%
65%
Financial ratio
Range

Return on equity
Current ratio
Quick ratio
Liability structure
20 times
16%
24 times
25%
27 times
30%
32 times
32%
0%
9%
35%
19%
1%
0%
7%
46%
24%
1%
0%
5%
41%
26%
0%
3%
17%
56%
42%
6%
H451200Takeaway food services

Business size
Micro
Small
Medium
Large
$60,000 - 131,554
$131,555 - $218,808
$218,809 - $396,899
$396,900 - $9,323,025
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

42% to 60%
13 to 42 times
42% to 57%
16 to 49 times
42% to 58%
20 to 58 times
50% to 64%
24 to 60 times
0% to 13%
0% to 16%
6% to 22%
16% to 28%

Return on equity
Current ratio
Quick ratio
-9% to 36%
-1% to 69%
19% to 349%
6% to 220%
Financial ratio
Range
Liability structure
Median
Gross profit ratio
Return on equity
0%
0%
28%
10%
to
to
to
to
50%
80%
352%
257%
0%
0%
21%
11%
to
to
to
to
34%
66%
329%
219%
0%
0%
17%
10%
to
to
to
to
14%
61%
153%
125%
0% to 95%
0% to 94%
0% to 90%
-5% to 54%
50%
24 times
0%
50%
29 times
6%
50%
34 times
13%
60%
38 times
23%
4%
15%
11%
25%
5%
13%
1%
11%
Current ratio
Quick ratio
Liability structure
118%
60%
128%
67%
107%
67%
54%
42%
70%
67%
51%
9%
H452000Pubs, taverns and bars

Business size
Micro
Small
Medium
Large
$60,000 - $266,667
$266,668 - $506,138
$506,139 - $1,045,390
$1,045,391 - $5,739,795
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

44% to 66%
8 to 20 times
49% to 65%
13 to 23 times
50% to 65%
15 to 30 times
52% to 68%
17 to 34 times
0% to 25%
9% to 29%
16% to 31%
19% to 31%

Return on equity
Current ratio
Quick ratio
-28% to 2%
-2% to 46%
11% to 195%
6% to 112%
-5% to 5%
-3% to 49%
18% to 139%
9% to 112%
-5% to 8%
0% to 44%
24% to 133%
14% to 103%
Liability structure
Median
-58% to 72%
-28% to 36%
-19% to 46%
-7% to 42%
55%
12 times
10%
57%
17 times
20%
60%
20 times
23%
63%
24 times
27%
-1%
4%
51%
33%
1%
0%
2%
52%
32%
0%
0%
8%
53%
42%
1%
6%
26%
63%
47%
17%
Financial ratio
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
P801000 Preschool education
0%
0%
28%
18%
to
to
to
to
20%
90%
128%
103%
Business size
Micro
Small
Medium
Large
$60,000 - $352,318
$352,319 - $566,866
$566,867 - $896,996
$896,997 - $5,993,250
annual turnover
annual turnover
annual turnover
annual turnover
Gross profit ratio

99% to 100%
n/a to n/a
98% to 100%
n/a to n/a
100% to 100%
n/a to n/a
100% to 100%
n/a to n/a
13% to 62%
39% to 62%
46% to 61%
48% to 62%

Return on equity
Current ratio
Quick ratio
-8% to 12%
-3% to 84%
22% to 137%
22% to 137%
Liability structure
Median
-18% to 50%
0% to 48%
0% to 38%
4% to 46%
100%
n/a
42%
100%
n/a
52%
100%
n/a
53%
100%
n/a
55%
1%
16%
51%
49%
3%
6%
22%
102%
102%
22%
10%
36%
87%
87%
20%
15%
49%
77%
77%
20%
Financial ratio
Range
Gross profit ratio

Return on equity
Current ratio
Quick ratio
Liability structure
0%
0%
50%
50%
to
to
to
to
17%
89%
176%
176%
1%
0%
43%
43%
to
to
to
to
25%
89%
141%
141%
3%
17%
37%
37%
to
to
to
to
29%
102%
137%
137%

Ranges and Medians for Financial Ratios Across Business Sizes

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Ranges and Medians for Financial Ratios Across Business Sizes

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Ranges and Medians

A011200Nursery production (Outdoors)

Gross profit ratio

Return on total assets

C117400 Bakery product manufacturing (Non-factory based)

Gross profit ratio

Return on total assets

C121400 Wine and other alcoholic beverage manufacturing

Salaries and wages/turnover ratio

Return on total assets

Gross profit ratio

C149200 Wooden structural fitting and component manufacturing

Gross profit ratio

Return on total assets

C149900 Wood product manufacturing n.e.c.

Salaries and wages/turnover ratio

C203400 Concrete product manufacturing

Return on total assets

Gross profit ratio

Return on total assets

C222300 Architectural aluminium product manufacturing

Gross profit ratio

Return on total assets

C222900 Structural metal product manufacturing

Gross profit ratio

Return on total assets

C229900 Other Fabricated Metal Product Manufacturing n.e.c.

Stock turnover per annum

Return on total assets

Gross profit ratio

Return on total assets

Gross profit ratio

E301100 House Construction

Gross profit ratio

E301900 Other residential building construction

Gross profit ratio

Stock turnover per annum

E302000 Non-residential building construction

Gross profit ratio

Return on total assets

E310100 Road and bridge construction

Gross profit ratio

Return on total assets

E324400 Painting and decorating services

Gross profit ratio

Return on total assets

F341100 Agricultural and construction machinery wholesaling

Gross profit ratio

F349400 Other electrical and electronic goods wholesaling

Gross profit ratio

Return on total assets

Gross profit ratio

F360900 Other grocery wholesaling

Return on total assets

Gross profit ratio

G391100 Car retailing

Gross profit ratio

Gross profit ratio

Return on total assets

G400000Petroleum fuel retailing

Gross profit ratio

Return on total assets