RMA’s Annual Statement Studies^® is the only source of comparative data that comes directly from financial statements of the small and medium-size business customers of RMA’s member institutions.

Annual Statement Studies is available in three convenient formats:

• "The Books" – National data is available in traditional print format for both Financial Ratio Benchmarks (FRB) and Industry Default Probabilities and Cash Flow Measures (IDP).
• Via the Web, eStatement Studies – This valuable service combines both Statement Studies books—Financial Ratio Benchmarks (FRB) and Industry Default Probabilities and Cash Flow Measures (IDP)—plus regional breakouts, all via the Web.
• Individual NAICS downloads – Single industry data is available online 24/7 by individual 2007 NAICS (North American Industry Classification System) codes. You'll get the same timely, high-quality information displayed exactly as it appears in the printed format.

Additional Information About Annual Statement Studies 

• Frequently Asked Questions 
• Financial Ratio Benchmarks: Definition of Ratios (PDF)
• Sample Financial Ratio Benchmarks (PDF)
• Industy Default Probabilities and Cash Flow Measures: Definition of Ratios (PDF)
• Sample Industry Default Probabilities and Cash Flow Measures (PDF)
• Listing of industries in the Annual Statement Studies^® sorted by NAICS (PDF)
• Licensing the RMA Annual Statement Studies^® Data for: Accountants, Consultants, and Business Valuation Professionals (PDF)
• To lookup an industry code, please refer to the NAICS website.
• Mapping for 2007 NAICS to 2012 NAICS.  Note: RMA will begin using the 2012 NAICS codes with the 2013–2014 edition of the Annual Statement Studies, which will be available on November 1, 2013.