Pre-tax Profit Margin (%)
The industry average pre-tax profit margin for all
companies in the period is 2.11%. The average for
big companies in the period is 2.15%. The average
pre-tax profit margin for small companies in the
period is -12.83%. The best practice companies
had an average of 4.05% during the period.
2002 2003 2004 2005 2006 2007
All Companies -2.27% 6.80% 6.33% -2.68% 6.29% 3.08%
Large Companies -2.24% 6.84% 6.49% -2.66% 6.29% 3.09%
Small Companies 4.31% -8.39% -29.34% -11.52% -14.77% -73.93%
Best Practice -0.68% 7.61% 6.79% 4.87% 6.92% 3.20%
Return on Total Assets (%)
The industry average return on total assets for all
companies in the period is 6.31%. The average for
big companies in the period is 7.08%. The average
return on total assets for small companies in the
period is -24.37%. The best practice companies
had an average of 12.81% during the period.
2002 2003 2004 2005 2006 2007
All Companies -1.15% 11.82% 11.74% -3.00% 10.34% 8.58%
Large Companies 2.05% 11.82% 12.23% -2.53% 10.58% 8.97%
Small Companies 9.03% -15.27% -51.05% -19.73% -28.53% -20.00%
Best Practice 0.47% 18.48% 18.83% 9.84% 13.95% 9.14%
Return on Equity (%)
The industry average return equity for all companies
in the period is 8.54%. The average for big
companies in the period is 8.69%. The average
return on equity for small companies in the period
is -40.54%. The best practice companies had an
average of 22.63% during the period.
2002 2003 2004 2005 2006 2007
All Companies 5.73% 18.18% 13.91% -10.49% 13.78% 15.84%
Large Companies 5.80% 18.30% 14.31% -10.52% 13.95% 15.86%
Small Companies 32.08% -3.78% -137.42% 6.45% -141.30% -30.93%
Best Practice 14.08% 41.03% 27.73% 13.74% 20.80% 16.33%
Chapter One Executive Summary | 7
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