LibGuides: Accounting Resources: Ratios

What industry ratios sources are there?

Key Business Ratios
This online version of Dun & Bradstreet's Industry Norms and Key Business Ratios includes current benchmarking data for U.S. public and private businesses using parameters of solvency, profitability and efficiency for 800 lines of business. Features include importing and exporting of data. For historical ratios (older than current five years), use the Mergent Archives.
Wharton Research Data Services (WRDS)
WRDS provides access to selected datasets in the fields of finance, accounting, banking, economics, management, marketing and public policy. ACCESS: UC San Diego faculty, staff and students first must sign up for a WRDS account by using the Register link on the landing page. LIMITATIONS: Masters & Undergraduate students do not have access during summer or quarter breaks. UC San Diego affiliates without AD network accounts are ineligible for WRDS accounts (most Extension students are in this category). In those cases, Mergent Online and Global Financial Database are your recommended alternatives.
Currently includes (as of 9/14/2021):
Bank Regulatory Database
Blockholders Database
CBOE (Chicago Board Options Exchange)
S&P Compustat Bank
Compustat Bank - daily updates
S&P Compustat Global
Compustat Global - daily updates
Compustat Legacy - Global
S&P Compustat North America - annual update (current + historical data)
Compustat North America - daily updates (current + historical data)
Compustat Legacy - North America
S&P Compustat North America - monthly update (current + historical data)
S&P Compustat Historical Segments
Compustat Historical Segments - daily updates
Contributed Data - Characteristic Returns
Contributed Data
Contributed Database: Intangible Value
KPSS Technological Innovation
Contributed Database: LIVA
CRSP/Compustat Merged (Annual)
CRSP Indexes (Annual)
CRSP Stock (Annual)
CRSP Treasuries (Annual)
CRSP Ziman Real Estates (Annual)
CRSP Index History Intraday (Quarterly)
Dow Jones Averages & Total Return Indexes
Direct Marketing Educational Foundation
SEC Disclosure of Order Execution Statistics
Fama-French portfolios and factors
Federal Judicial Center Linking
Federal Judicial Center Litigation
Federal Reserve Board Foreign Exchange Rates, Interest Rates, and State Composite Indexes
Macro Finance Society
MSRB - Municipal Securities Transaction Data
OTC Markets End-of-Day Pricing
Philadelphia Stock Exchange Currency Options and Implied Volatility
Publicly Available Data
The Penn World Tables Database
Research Quotient (provided to all academics with a Compustat subscription)
NYSE Trades & Quotes 1993
NYSE Trades & Quotes 1994
NYSE Trades & Quotes 1995
NYSE Trades & Quotes 1996
NYSE Trades & Quotes 2014
NYSE Trades & Quotes - Exists for FK contraint
NYSE Trades and Quotes - for website use
NYSE Millisecond Trades & Quotes 2014
NYSE Millisecond Trades & Quotes 2015
NYSE Millisecond Trades & Quotes 2016
NYSE Millisecond Trades & Quotes 2017
NYSE Short Sales 2005
NYSE Short Sales 2006
NYSE Short Sales 2007
Total q by Luke Taylor
FINRA TRACE Enhanced
FINRA TRACE corporate bond trades
WRDS Research Applications
WRDS Backtest Basic
WRDS Beta Suite
WRDS Efficient Frontier
WRDS EU Short Sales
Event Study Intl using Compustat
Event Study Intraday
Event Study Long Run
Event Study US
WRDS Financial Ratios (base)
WRDS Financial Ratios with CCM
Linking Suite: Bond - CRSP
Linking Suite: TAQ Monthly - CRSP
Linking Suite: TAQ Daily - CRSP
Linking Suite: Supply Chain
WRDS Patent Database
WRDS SAS Visual Analytics
WRDS Company Subsidiaries
WRDS World Indices
MIDAS

Secondary sources:

We have a couple online sourced that provide ratios, but they are limited in the number of companies they follow and/or the type of ratios they provide. However, if you are in those databases already, it may be simple to pull the ratios directly from them.

Mergent Online

IBISWorld
When you do an industry search, and display the results, ratios are listed under the tab to the far right, "Key Statistics."

How do I use ratio information?

These resources provide background on understanding and using ratio analysis.

A fuller list of books about ratio analysis and financial statements can be seen by clicking the links; below are the selected "classics."

WRDS Financial Ratios Visualization Tool
This interactive application teaches how to generate and compare financial ratios to one another and to baseline industry measures. Ratios included here fall into the following categories: valuation, profitability, capitalization, financial soundness, solvency, liquidity, and efficiency. Learning materials include an accompanying slide deck and formulae for ratios. Concepts can be transferred to using other WRDS (e.g., Compustat) or ratios data sources (RMA, D&B, Mergent).

Financial Statement Analysis, 5th ed. by Martin S. Fridson; Fernando Alvarez
Call Number: Wiley e-book
ISBN: 9781119457145
Publication Date: 2022
The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements. Rather than taking financial statements at face value, you'll learn practical and straightforward analytical techniques for uncovering the reality behind the numbers. This book also teaches readers the tricks that companies use to mislead, so readers can more clearly interpret statements. Learn how to read and understand financial statements prepared according to GAAP and non-GAAP standards. Compare CFROI, EVA, Valens, and other non-GAAP methodologies to determine how accurate companies' reports are. Improve your business decision making, stock valuations, or merger and acquisition strategy.
Financial Ratios by Richard Bull
Call Number: HF5681.R25 B85 (Geisel 6th fl) + ebook
ISBN: 9780080554266
Publication Date: 2009
This book covers the full scope of how to understand how to understand the strengths and shortcomings of financial ratios.
Business Ratios and Formulas, 3rd ed. by Steven M. Bragg
Call Number: e-book
ISBN: 1118169964
Publication Date: 2012
Covers nearly 250 operational criteria and offers clear, easy-to-understand explanations. This book is intended as an authoritative resource. It helps the process of measuring corporate performance, by allowing its users to pick and choose the tools they need to best assess their organization's performance. This most recent edition added twenty measurements.
Key Management Ratios: the 100+ ratios every manager needs to know, 4th rev. ed. by Ciaran Walsh
Call Number: O'Reilly e-book
ISBN: 0273742124
Publication Date: 2010
This book guides readers through the key ratios at the heart of business practice.
Rational investing with ratios : implementing ratios with enterprise value and behavioral finance by Yannick Coulon
Call Number: Spring E-Book
ISBN: 9783030342654
Publication Date: 2020
Explaining the underlying logic behind financial ratios, this book adds to the discussion on the importance and implementation of ratios illustrating the essential role that they play in company evaluations and investment screening.
Price and value : a guide to equity market valuation metrics by George Calhoun
Call Number: Spring E-Book
ISBN: 9781484255520
Publication Date: 2020
Understand how to use equity market metrics such as the price/earnings ratio to value public and private enterprises--identify and qualify investments and assess business strategy and performance.
Valuing and Investing in Equities by Francesco Curto
Call Number: Science Direct E-Book
ISBN: 9780128138496
Publication Date: 2020
This book outlines the CROCI framework for value investors. It explaining the intuition behind due diligence, portfolio construction, and stock picking, showing the reader how to perform these steps and evaluate their results.
The Meaning of Company Accounts by Walter Reid
Call Number: Routledge e-book
ISBN: 9781138400887
Publication Date: 2017
The Meaning of Company Accounts first appeared in 1971 and quickly achieved recognition among managers, financial and non-financial alike. It is now seen as the standard text in the subject. It aims to help anyone using company accounts to gain a firm grasp of what they mean and how they relate to business activities. Throughout the book, ideas are developed in a logical, structured sequence, involving a high degree of reader participation, while at the same time being extremely flexible. The workbook approach, including examples to be worked through, enables readers to achieve understanding of topics they may previously have found difficult. This eighth edition has been thoroughly revised to ensure that the text and appendices are current. It includes up-to-date references of both international and UK accounting standards.
Analysing Financial Performance by Nic La Rosa
Call Number: Routledge e-book
ISBN: 9781000319859
Publication Date: 2021
Despite a plethora of techniques to analyze the financial performance of a business, there has been no single methodology that has been overwhelmingly preferred by users. Unlike the current offerings in the field, which focus on issues relating to business performance management or non-financial aspects (such as market efficiency, satisfaction and workforce productivity), this book offers a solution to a major gap in the literature and understanding for those seeking to measure, analyze and benchmark the financial performance of any organization (for-profit, not-for-profit and government agencies).
Total Management by Ratios: an analytic approach to management control and stock market valuations by Hrishikes Bhattacharyya
Call Number: e-book
ISBN: 8178299968
Publication Date: 2007
This is a pioneering book that integrates functional analysis of a business enterprise with stock market valuation. It moves beyond the convention of financial statement analysis to first evaluate every function of management and then integrate this into the total corporate functioning of an enterprise, leading to its valuation in the stock market.
Handbook of Business and Financial Ratios by Michael Tryan
Call Number: HF5681.R25 T97 (Geisel, 6th fl; print only)
ISBN: 0133758583
Publication Date: 1986
Presents numerous ratios that represent guidelines in assessing, interpreting and planning financial data to meet the objectives of managing a business entity more effectively. It shows how to calculate and use ratios in analyzing past performance results and making industry comparisons.
Understanding and Analyzing Financial Statements by Karen P. Schoenebeck Perfect for any accounting course where analyzing financial statements and understanding financial ratios is important.
Call Number: HG4028.B2 S39 (Geisel, 6th fl; print only)
ISBN: 0132391902
Publication Date: 2006

How do I determine my companies' SIC or NAICS codes?

Look within in Business Insights: Global

Use the Company Finder search (under the Companies tab in the top menu bar).

In the results list, you will see profile information. Public companies have a ticker symbol, the exchange, SIC and NAICS codes, and fiscal year will be noted.

Hint: If you have only one company and want to find another, use BI:Global to find the SIC/NAICS for the first company, then use the code in the Company search, in the appropriate search box. Doing that will yield a list of companies in the same industry.

Note to Mgt 469 students: Remember to pay attention about the stock exchange; you need to use companies that do not trade OTC.

Videos

Common Size, Trend, and Ratio Analysis by The Great Courses
Call Number: Kanopy
(32 min) Common size analysis. Trend analysis. Ratio analysis. Three financial tools every seasoned businessperson should be able to use. First, learn how each of these tools is used. Then, get a closer look at five key categories of ratios to keep in mind, including liquidity ratios and market ratios.
Stanford Guide to Financial Statements by George Parker
(52 min) This entertaining story gives you a revealing look at the accounting standards that dictate how calculations are made, and the assumptions that can make a surprising difference to your bottom line.