Here you can learn how growth rates, margins and ratios are calculated.

The ratios for the financial benchmarks are based on the calculated average value for each sector / industry respectively. 

Profitability ratios

– Gross margin – Gross profit / Net Sales
– Net profit margin = Net income / Total Sales
– Operating margin = EBIT / Total Sales
– Cash flow margin ratio = operating cash flow / Total revenue
– Return on Equity = Net income / Average Shareholders equity
– Return on Assets = Net income / Average Total Assets
 

Efficiency ratios

– Asset Turnover = Net Sales / Average Total Assets
– Receivables conversion period = (Receivables / Net sales) * 365
– Inventory turnover ratio = Cost of goods sold / Average inventory
– Receivables turnover ratio = Net credit sales / Average accounts receivable
– Days sales in inventory ratio = 365 days / Inventory turnover ratio
 

Liquidity ratios

– Working Capital Ratio = Current Assets / Current liabilities
– Acid-test Ratio = (Current assets – inventories) / Current liabilities
– Operating cash flow ratio = Operating cash flow / Total debts
 

Debt ratios (Leverage ratios)

– Debt-to-Equity Ratio = Total liabilities (Long-term debt) / Total Shareholders equity
– DEBT Ratio = Total liabilities / Total assets
– Interest coverage ratio = Operating income / Interest expenses
In order to calculate growth rates p.a. following formula is used:
CAGR = (ending value/beginning value) ^ (1/# of periods) – 1
 
The growth rates for the financial benchmarks are based on the calculated average value for each sector / industry respectively. 
 

Profit & Loss:

– Revenue growth CAGR %
– Gross profit growth CAGR %
– Net income growth CAGR %
 

Balance Sheet

– Total Asset growth %
– Shareholders Equity growth %
– Total Debt growth %
 

Cash Flow

– Operating Cash Flow growth %
– Investing Cash Flow growth %
– Financing Cash Flow growth %
– Dividends paid growth %
 
 
 
 

SIC Code for E-Commerce

The specific SIC Code is: 47910 Retail sale via mail order houses or via Internet

Other SIC Codes that could also be used are:

  • 46110 Agents selling agriculture raw materials, livestock, textile raw materials and semi-finished goods
  • 46120 Agents involved in the sale of fuels, ores, metals and industrial chemicals
  • 46130 Agents involved in the sale of timber and building materials
  • 46140 Agents involved in the sale of machinery, industrial equipment, ships and aircraft
  • 46150 Agents involved in the sale of furniture, household goods, hardware and ironmongery
  • 46160 Agents involved in the sale of textiles, clothing, fur, footwear and leather goods
  • 46170 Agents involved in the sale of food, beverages and tobacco
  • 46180 Agents specialized in the sale of other particular products
  • 46190 Agents involved in the sale of a variety of goods
  • 46410 Wholesale of textiles
  • 46420 Wholesale of clothing and footwear
  • 46431 Wholesale of audio tapes, records, CDs and video tapes and the equipment on which these are played
  • 46439 Wholesale of radio, television goods & electrical household appliances (other than records, tapes, CD’s & video tapes and the equipment used for playing them)
  • 46440 Wholesale of china and glassware and cleaning materials
  • 46450 Wholesale of perfume and cosmetics
  • 46460 Wholesale of pharmaceutical goods
  • 46470 Wholesale of furniture, carpets and lighting equipment
  • 46480 Wholesale of watches and jewellery
  • 46491 Wholesale of musical instruments
  • 46499 Wholesale of household goods (other than musical instruments)