Financial Ratio And Statement Analysis: Sources Of North American Industry Information

Financial ratio and statement analysis is one way to analyze a company's financial performance. It looks at the relationship among elements contained in the financial statements. It is usually used to analyze a company's performance history, to compare a company to specific competitors, or to compare a company to its industry.

Some of the e-resources listed below are freely available on the web. Others are Leddy Library subscriptions and so, if you are off-campus, you will have to sign on with your University of Windsor ID and email password. If you do not find what you are looking for, please contact: Katharine Ball at (519) 253-3000, ext. 3852.


For further information on financial ratio and statement analysis and other business/industry analysis methods: search the Library catalogue Do a keyword search, e.g. analysis and ratio and financial. Some examples include:
 

Business and competitive analysis methods / Fleisher, C. & Bensoussan, B.
Leddy Book Collection: HD38.7 .F57 2007 (On Course Reserve: First Floor, Main)

Financial ratios : building a model of success for your business / Bull, R.
Leddy Book Collection, Third Floor Main: HF5681.R25 B85 2005

Guide to analyzing companies / Vause, Bob.
Leddy Book Collection, Third Floor, Main: HG4026.V38 2009

Ratios and other tools for analysis, control, and profit / Vance, David E.
Leddy Book Collection, Third Floor, Main: HF5681.R25 V36 2009

Strategic and competitive analysis: methods and techniques for analyzing business competition / Fleisher, C. & Bensoussan, B.
Leddy Book Collection: HD38.7 .F58 2002 (On Course Reserve: First Floor, Main)

Total management by ratios : an analytic approach to management control and stock market valuations / Bhattacharya, H.
Leddy Book Collection, Third Floor, Main: HF5681.lR25 B48 2007

Alternatively: browse the collection on Leddy, 3rd floor Main under the following call number ranges:
HD30.28, HD38.7, HF5681.R25, HG4026
 



Sources of Canadian Industry Information

 

1. Dun & Bradstreet Key Business Ratios On The Web

- data covers the latest 3 years
- organized by SIC and NAICS codes
- business performance ratios for solvency, efficiency, and profitability
- covers different sizes of companies by assets

 

2. Dun & Bradstreet Industry Norms And Key Business Ratios

- historical data from 2004-2011

 

3. Financial Post Infomart

- see Industry Reports: data for the latest 7 years; includes general financial ratios and ratios for safety, earnings quality, profitability and efficiency; covers broad industries only

- see Corporate Analyzer: Fundamentals: data for the last 10 years; includes a large number of financial ratios and detailed financial statements; more specific industries

 

4. Financial Performance Indicators For Canadian Business / Statistics Canada (61-224)

- data covers 1994 to the present; includes different sizes of companies by revenues, financial ratios and balance sheet items; organized by SIC codes (earlier years) and NAICS codes (later years); for smaller companies, there is also a provincial breakdown

- 1994 to the present can be obtained by contacting the Data Librarian, Kristi Thompson
- 1994 to the present can also be used, on campus, through ODESI
- 1996 to 2005 can be accessed through Equinox
- 2000 to the present is available on cdrom at the Circulation Desk (Leddy Documents CA1.. BS..61 ..C224)
 

5. SME Benchmarking Tool (Industry Canada)

- performance benchmarking tool for small business: revenues between $30,000 and $5 million
- data covers 2008 and 2006; based on Statistics Canada's tax information; organized by NAICS code
- includes national and provincial levels; incorporated and unincorporated businesses
- has some financial ratios and income statement data

 

6. Other Statistics Canada Sources

Financial And Taxation Statistics For Enterprises (61-219): 2002 to the present

Quarterly Financial Statistics For Enterprises (61-008): 2000 to the present

Quarterly Financial Statistics For Enterprises (61-008): 1990-2000 in print: Leddy Documents, 2nd Floor Main, CA1.. BS..61 ..C008

Financial And Taxation Statistics For Enterprises, Preliminary Data (61-219P): 1992; 1994-1997 in print: Leddy Documents, 2nd Floor Main, CA1.. BS..61 ..C219P

Industrial Corporations, Financial Statistics (61-003): 1955-1990 in print: Leddy Documents, 2nd Floor Main, CA1.. BS..61 ..C003

Financial Institutions, Quarterly Statistics (61-006): 1963-1990 in print: Leddy Documents, 2nd Floor Main, CA1.. BS..61 ..C006

Corporation Financial Statistics (61-207): 1965-1987 in print: Leddy Documents, 2nd Floor Main, CA1.. BS..61 C207

Corporation Taxation Statistics (61-208): 1965-1987 in print: Leddy Documents, 2nd Floor Main, CA1 BS..61 C208

 

7. CANSIM

Some data is available through CANSIM, Canada's socio-economic time-series database. CANSIM can be accessed on 2 different platforms:

CANSIM via Statistics Canada

CANSIM via the University of Toronto

 


 

Sources of American Industry Information

 

1. EStatement Studies (U.S.)

- data covers the last 8 years
- organized by NAICS codes
- includes income statement and balance sheet numbers as well as various financial ratios
- covers different sizes of companies by assets and sales
- national and some regional breakdowns

EStatement Studies is the online equivalent of the print publication Annual Statement Studies : Financial Ratio Benchmarks.  In print, the Leddy Library has 1971 to 2009 (with a few years missing). Its call number is: Leddy Indexes & Abstracts, Basement, West Building, HF5681.B2 R62

 

2. Almanac Of Business And Industrial Financial Ratios

This is a print publication that has come with an accompanying cd-rom since 2003. The Leddy Library has 1980 to the present (with a few years missing). The current edition is kept in Leddy Reference, First Floor Main, behind the Reference Desk. The older editions are kept in Leddy Indexes & Abstracts, Basement, West Building. Its call number is: HF5681.R25 A5.

- includes 50 comparative performance indicators for 199 industries (organized by NAICS codes)

- uses the latest available IRS data and has a breakdown by assets of different size companies.

 

3. Compustat (via WRDS)

- detailed financial statement data from 1950 onwards

- some additional industry specific data for airlines, gaming, home-building, healthcare facilities, lodging, managed healthcare, mining, oil and gas, retail, semiconductors, and utilities

 

4. U.S. Census Bureau

A number of U.S. surveys and Census Bureau publications have financial statement and ratio data. One example is: Quarterly Financial Report (QFR): Manufacturing, Mining, And Selected Service Industries. See "Latest QFR Publication Data", and the Historical Data tab at the top for tables from 1987 onwards. The data covers 34 industries arranged by broad NAICS codes and is also grouped by company asset size.

 

5. Yahoo Finance

Has some of the more common financial ratios for several hundred industries; current period only

 

6. Other Sources For Historical Data

Manual of performance ratios for business analysis and profit evaluation / Troy, L.
Leddy Book Collection, 3rd Floor, Main: HF5681.R25 T7 1966
- data for 1948-1964

Twenty-five years of the 14 important ratios / Foulke, R.
Leddy Book Collection, 3rd Floor, Main: HF5681.B2 F68 1957
- data for 1951-1955

Federal Reserve Bulletin: March 1919 Study of credit barometrics / Wall, A.
- data for c1918 by industry and geographic region