RMA's Annual Statement Studies® is the only source of comparative industry data that comes
directly from the financial statements of small and medium-size business clients of RMA’s member
institutions. For over 96 years, RMA has been the leader in providing the industry with
reliable, and accurate benchmarking figures including balance sheet and income statement
line items, and 18-classical industry average ratios such as the current ratio, quick ratio,
and turnover ratios. More recently, we have added data points to capture a borrower's movement
with a particular industry, along with Moody's 1-year and 5-year EDF calculations—which
measure probability of default—and the Sustainable Growth Rate. These data sets form the
Annual Statement Studies, and are the industry standard for financial statement analysis.
Annual Statement Studies is available in three convenient formats:
- "The Book": National data is available in traditional print format right now for the 2015-2016 Financial Ratio Benchmarks. You may also reserve a copy of the 2016-2017 Financial Ratio Benchmarks book. This book will become available in late October.
- Via the Web, eStatement Studies: This valuable service combines data from the Annual Statement Studies: Financial Ratio Benchmarks book with data on Industry Default Probabilities and Cash Flow Measures and enables you to breakout regional data, via the Web.
- Individual NAICS downloads: Single industry benchmark data is available online 24/7 by individual 2012 NAICS (North American Industry Classification System) codes. Available for immediate download, you'll get the same timely, high-quality information displayed exactly as it appears in the printed format.
Additional Information About Annual Statement Studies