RMA's Annual Statement Studies® is the only source of comparative industry benchmark data that comes
directly from the financial statements of small and medium-size business clients of RMA’s member
institutions.
For over 98 years, RMA has been the leader in providing the industry with
reliable, and accurate financial benchmarking figures including standards for balance sheet and income statement
line items, and 18-classic 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
within 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 2017-2018 Financial Ratio Benchmarks.
- 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.
Please note that RMA members can purchase the 2017-2018 Financial Ratio Benchmarks and Individual NAICS downloads at a reduced price.
If you're not yet a member and may be interested in becoming one, view the different types of memberships we offer to see what is best for you.
Additional Information About Annual Statement Studies & RMA Industry Benchmark Data