CreditPulse — Coverage. Analysis. Perspective.

Annually revised credit and accounting benchmarks for each of the 70 industries covered in the Credit Standards Index (CSI) grouped by their Standard Industrial Classification (SIC) code. The CSI comprises over 2,000 global publicly-traded companies.

2006 Aggregate Benchmarks
Bad Debt Allowance - 4.0%
DSO - 57.69
Ops Cash as % of Revenue - 13.5%
Current Ratio - 2.56:1
Debts to Assets - .50:1

2007 Aggregate Benchmarks
Bad Debt Allowance - 3.8%
DSO - 57.95
Ops Cash as % of Revenue - 14.2%
Current Ratio - 2.43:1
Debts to Assets - .51:1

Long-Term Care - Wholesale Distribution

2006

2007

Long-Term Care
9 companies

Bad Debt Allowance - 10.9%
DSO - 37.22 days
Ops Cash as % of Revenue - 6%
Current Ratio - 1.43
Debts to Assets - 0.55

Long-Term Care
7 companies

Bad Debt Allowance - 10.5%
DSO - 43.25 days
Ops Cash as % of Revenue - 7.3%
Current Ratio - 1.30
Debts to Assets - 0.57

Lumber & Wood Products
10 companies

Bad Debt Allowance - 2.3%
DSO - 30.63 days
Ops Cash as % of Revenue - 8%
Current Ratio - 2.48
Debts to Assets - 0.52

Lumber & Wood Products
8 companies

Bad Debt Allowance - 1.8%
DSO - 30.06 days
Ops Cash as % of Revenue - 10.4%
Current Ratio - 2.01
Debts to Assets - 0.55