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 own 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; 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.
Background Information On Financial Ratio And Statement Analysis
Search the database OMNI on the Library's home page: https://leddy.uwindsor.ca
Do a keyword search, e.g. analysis and ratio and financial. Here are a few examples:
Financial ratios for executives / Rist, Michael. 2015
https://uwindsor.primo.exlibrisgroup.com/permalink/01UTON_UW/sgtkuc/alma991246388002181
Financial statements: analysis, reporting, and evaluation / Lessambo, Felix. 2022
https://uwindsor.primo.exlibrisgroup.com/permalink/01UTON_UW/sgtkuc/alma991246381402181
Financial statement analysis: a practitioner’s guide / Fridson, Martin. 2022
https://uwindsor.primo.exlibrisgroup.com/permalink/01UTON_UW/sgtkuc/alma993642026505151
Sources of Current Industry Information
Dun & Bradstreet Key Business Ratios (via Mergent Intellect)
Select Key Business Ratios (bottom centre); for North America; data covers the latest 5 years; industries organized by SIC and NAICS codes; ratios for solvency, efficiency, and profitability; covers different sizes of companies by assets
Compustat (via WRDS)
Detailed financial statement data for North America 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
Statistics Canada Data
formerly called CANSIM (Canada's socio-economic time-series database)
Some sample tables:
Table 33-10-0006-01 Annual financial and taxation statistics for enterprises, organized by industry: 1999 to current
Table 33-10-0007-01 Quarterly balance sheet and income statement, by industry: 1988 to current
Table 33-10-0008-01 Quarterly statement of changes in financial position, and selected financial ratios, by industry: 1988 to current
Financial Performance Data (Canada.ca)
performance benchmarking tool for small business: revenues between $30,000 and $20 million; current year only, organized by NAICS codes; includes national and provincial jurisdictions, incorporated and unincorporated businesses
U.S. Census Bureau
A number of U.S. surveys and Census Bureau publications have financial statement and ratio data. One example:
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; also grouped by company asset size.
Sources of Historical Industry Information
Dun and Bradstreet Industry Norms and Key Business Ratios
historical data from 2004-2011 for Canadian industries; after 2011, the Canadian data became part of the North American Dun and Bradstreet Industry Key Business Ratios.
Statistics Canada Sources:
Here are some examples:
Financial Performance Indicators for Canadian Business (61-224): 1994-2011 can be accessed online through ODESI
Financial and Taxation Statistics for Enterprises (61-219): 2002-2014
Quarterly Financial Statistics for Enterprises (61-008): 2000-2015
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
Annual Statement Studies: Financial Ratio Benchmarks
United States industries; the Leddy Library has 1971 to 2009 (with a few years missing). Its call number is: Leddy Indexes & Abstracts, West Building, Basement: HF5681.B2 R62
Almanac of Business And Industrial Financial Ratios
United States industries; the Leddy Library has 1980-2014 (with a few years missing). There is an accompanying cd-rom from 2003-2014 (ask at the Circulation Desk).The 2014 edition is kept on the Leddy Reference Shelf, First Floor Main. The older editions are kept in Leddy Indexes & Abstracts, Basement, West Building. Its call number is: HF5681.R25 A5. It 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.
Twenty-five years of the 14 important ratios / Foulke, R.
Leddy Library Book Collection: Main Building, Third Floor: HF5681.B2 F68 1957
United States industry data for 1951-1955
Study of credit barometrics / Wall, A
Federal Reserve Bulletin: March 1919, pages 229-242
United States industry data for c1918 by industry and geographic region
Updated May 2024
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