Working
Capital Ratios by SectorData Used: Value Line database, of 7364 firms
Date of Analysis: Data used is as of January 2008
can be obtained by clicking here
on
which companies are included in each industry
| Industry Name | Number of Firms | Accounts Receivable/Sales | Inventory/Sales | Accounts Payable/Sales | Cash/Sales | Non-cash Working Capital/Sales | Working capital/ Sales |
| Advertising | 40 | 57.00% | 1.85% | 63.70% | 21.95% | -17.09% | 4.86% |
| Aerospace/Defense | 69 | 10.33% | 11.72% | 14.39% | 7.55% | -1.95% | 5.59% |
| Air Transport | 49 | 7.41% | 1.27% | 5.16% | 13.92% | -8.11% | 5.80% |
| Apparel | 57 | 12.43% | 16.90% | 6.72% | 7.94% | 19.17% | 27.11% |
| Auto & Truck | 28 | 24.41% | 7.73% | 9.57% | 11.33% | 16.22% | 27.55% |
| Auto Parts | 56 | 15.33% | 8.84% | 12.23% | 6.24% | 7.42% | 13.66% |
| Bank | 504 | NA | NA | NA | NA | NA | NA |
| Bank (Canadian) | 8 | NA | NA | NA | NA | NA | NA |
| Bank (Midwest) | 38 | NA | NA | NA | NA | NA | NA |
| Beverage | 44 | 10.83% | 7.50% | 15.49% | 6.08% | 2.09% | 8.17% |
| Biotechnology | 103 | 16.11% | 12.92% | 4.67% | 64.62% | 4.91% | 69.53% |
| Building Materials | 49 | 10.32% | 8.62% | 5.86% | 6.17% | 10.98% | 17.16% |
| Cable TV | 23 | 6.48% | 0.58% | 9.60% | 12.20% | -15.13% | -2.93% |
| Canadian Energy | 13 | 12.79% | 3.29% | 18.26% | 3.61% | -3.67% | -0.06% |
| Chemical (Basic) | 19 | 12.65% | 13.76% | 10.78% | 5.75% | 11.86% | 17.61% |
| Chemical (Diversified) | 37 | 14.11% | 11.30% | 7.18% | 8.11% | 9.45% | 17.56% |
| Chemical (Specialty) | 90 | 14.94% | 11.86% | 9.84% | 7.55% | 10.99% | 18.54% |
| Coal | 18 | 9.70% | 7.14% | 9.79% | 4.82% | 3.32% | 8.14% |
| Computer Software/Svcs | 376 | 19.13% | 0.83% | 5.05% | 33.96% | -8.12% | 25.84% |
| Computers/Peripherals | 144 | 16.22% | 5.44% | 12.34% | 18.16% | -1.59% | 16.57% |
| Diversified Co. | 107 | 16.51% | 11.93% | 9.76% | 8.24% | 7.26% | 15.50% |
| Drug | 368 | 18.57% | 12.10% | 8.98% | 35.54% | 6.19% | 41.73% |
| E-Commerce | 56 | 14.71% | 1.32% | 6.68% | 54.32% | -12.41% | 41.91% |
| Educational Services | 39 | 6.90% | 0.65% | 3.64% | 19.52% | -11.20% | 8.32% |
| Electric Util. (Central) | 25 | 11.67% | 8.07% | 10.71% | 3.62% | 4.74% | 8.36% |
| Electric Utility (East) | 27 | 12.05% | 5.77% | 9.00% | 3.68% | 5.15% | 8.84% |
| Electric Utility (West) | 17 | 12.59% | 3.44% | 14.54% | 5.61% | 2.46% | 8.07% |
| Electrical Equipment | 86 | 150.47% | 8.91% | 12.25% | 35.29% | 140.77% | 176.05% |
| Electronics | 179 | 15.37% | 13.80% | 13.12% | 10.61% | 12.28% | 22.89% |
| Entertainment | 93 | 15.86% | 3.70% | 8.61% | 12.99% | -1.98% | 11.01% |
| Entertainment Tech | 38 | 10.87% | 6.40% | 6.51% | 64.75% | -4.51% | 60.24% |
| Environmental | 89 | 15.20% | 2.65% | 6.93% | 3.95% | 2.84% | 6.80% |
| Financial Svcs. (Div.) | 294 | 100.70% | 70.19% | 36.09% | 144.83% | 84.91% | 229.73% |
| Food Processing | 123 | 8.59% | 10.33% | 9.43% | 3.30% | 5.58% | 8.88% |
| Food Wholesalers | 19 | 3.63% | 6.07% | 7.51% | 2.21% | 0.92% | 3.13% |
| Foreign Electronics | 10 | 18.81% | 12.31% | 13.56% | 16.29% | 10.07% | 26.36% |
| Furn/Home Furnishings | 39 | 11.61% | 13.36% | 7.69% | 4.76% | 13.81% | 18.56% |
| Grocery | 15 | 1.30% | 6.63% | 5.32% | 0.93% | 0.00% | 0.93% |
| Healthcare Information | 38 | 17.68% | 1.39% | 3.74% | 24.51% | 0.38% | 24.89% |
| Heavy Construction | 12 | 16.11% | 2.36% | 9.07% | 8.91% | 2.61% | 11.52% |
| Home Appliance | 11 | 15.29% | 14.16% | 12.53% | 3.86% | 8.97% | 12.82% |
| Homebuilding | 36 | 4.54% | 64.49% | 5.83% | 5.68% | 57.13% | 62.80% |
| Hotel/Gaming | 75 | 7.36% | 3.17% | 5.60% | 10.07% | -2.01% | 8.06% |
| Household Products | 28 | 10.44% | 10.79% | 7.48% | 6.57% | 3.89% | 10.46% |
| Human Resources | 35 | 18.01% | 0.06% | 3.83% | 7.22% | 5.29% | 12.51% |
| Industrial Services | 196 | 17.55% | 2.42% | 8.06% | 7.85% | 7.79% | 15.64% |
| Information Services | 38 | 19.14% | 2.72% | 10.41% | 12.18% | -1.06% | 11.12% |
| Insurance (Life) | 40 | 0.00% | 0.00% | 8.82% | NA | 20.59% | NA |
| Insurance (Prop/Cas.) | 87 | 1.79% | 0.00% | 2.21% | NA | -3.10% | NA |
| Internet | 266 | 23.15% | 2.17% | 9.42% | 50.67% | -14.17% | 36.50% |
| Investment Co. | 18 | 0.40% | 0.00% | 0.40% | 6.25% | -7.06% | -0.81% |
| Investment Co.(Foreign) | 15 | 1.56% | 0.00% | 4.67% | 22.57% | -9.14% | 13.42% |
| Machinery | 126 | 19.80% | 14.69% | 10.38% | 5.66% | 16.86% | 22.52% |
| Manuf. Housing/RV | 18 | 5.56% | 9.15% | 4.00% | 7.17% | 5.21% | 12.38% |
| Maritime | 52 | 9.78% | 1.84% | 5.70% | 14.29% | 5.08% | 19.38% |
| Medical Services | 178 | 7.40% | 0.66% | 11.38% | 10.78% | -3.43% | 7.35% |
| Medical Supplies | 274 | 11.16% | 10.12% | 9.89% | 8.02% | 6.83% | 14.85% |
| Metal Fabricating | 37 | 14.53% | 11.51% | 8.11% | 5.68% | 12.94% | 18.62% |
| Metals & Mining (Div.) | 78 | 10.83% | 11.02% | 9.44% | 12.03% | 6.77% | 18.80% |
| Natural Gas (Div.) | 31 | 13.33% | 3.45% | 13.55% | 5.50% | 2.15% | 7.65% |
| Natural Gas Utility | 26 | 10.37% | 8.75% | 8.03% | 2.74% | 6.24% | 8.98% |
| Newspaper | 18 | 13.72% | 1.29% | 6.23% | 3.93% | 4.39% | 8.32% |
| Office Equip/Supplies | 25 | 14.98% | 9.63% | 9.97% | 6.11% | 8.78% | 14.89% |
| Oil/Gas Distribution | 15 | 9.62% | 3.84% | 8.99% | 4.20% | 2.11% | 6.31% |
| Oilfield Svcs/Equip. | 113 | 19.48% | 8.53% | 9.51% | 11.88% | 12.62% | 24.49% |
| Packaging & Container | 35 | 10.62% | 10.77% | 10.50% | 3.50% | 5.95% | 9.44% |
| Paper/Forest Products | 39 | 9.59% | 9.94% | 7.21% | 7.18% | 10.03% | 17.22% |
| Petroleum (Integrated) | 26 | 11.40% | 5.37% | 11.70% | 4.49% | 2.03% | 6.52% |
| Petroleum (Producing) | 186 | 11.11% | 3.71% | 9.15% | 3.19% | 2.75% | 5.94% |
| Pharmacy Services | 19 | 6.01% | 10.50% | 8.03% | 1.76% | 6.28% | 8.05% |
| Power | 58 | 11.05% | 4.56% | 10.66% | 16.44% | 10.44% | 26.88% |
| Precious Metals | 84 | 7.95% | 11.97% | 10.72% | 46.02% | 1.40% | 47.42% |
| Precision Instrument | 103 | 20.43% | 14.88% | 7.86% | 26.11% | 10.53% | 36.64% |
| Property Management | 12 | 62.84% | 0.25% | 61.08% | 37.15% | 2.03% | 39.18% |
| Publishing | 40 | 13.20% | 5.24% | 9.35% | 3.79% | 0.11% | 3.90% |
| R.E.I.T. | 147 | 38.41% | 0.58% | 9.71% | 49.66% | 33.61% | 83.28% |
| Railroad | 16 | 8.28% | 3.10% | 7.69% | 5.99% | -4.78% | 1.21% |
| Recreation | 73 | 11.31% | 7.86% | 5.91% | 10.46% | -0.71% | 9.76% |
| Reinsurance | 11 | NA | NA | NA | NA | NA | NA |
| Restaurant | 75 | 2.73% | 2.07% | 3.96% | 6.41% | -6.14% | 0.27% |
| Retail (Special Lines) | 164 | 3.27% | 14.81% | 7.90% | 8.67% | 5.68% | 14.35% |
| Retail Automotive | 16 | 6.07% | 15.09% | 9.18% | 2.61% | 8.94% | 11.55% |
| Retail Building Supply | 9 | 2.78% | 14.39% | 7.61% | 1.07% | 4.98% | 6.04% |
| Retail Store | 42 | 2.00% | 11.44% | 8.25% | 3.43% | 1.05% | 4.49% |
| Securities Brokerage | 31 | 68.28% | 202.52% | 100.06% | 36.32% | 94.09% | 130.41% |
| Semiconductor | 138 | 11.99% | 11.85% | 8.08% | 39.19% | 7.44% | 46.62% |
| Semiconductor Equip | 16 | 19.74% | 13.59% | 14.04% | 33.19% | 16.32% | 49.51% |
| Shoe | 20 | 12.50% | 14.41% | 6.44% | 13.87% | 16.52% | 30.39% |
| Steel (General) | 26 | 10.45% | 12.58% | 6.23% | 7.83% | 13.39% | 21.22% |
| Steel (Integrated) | 14 | 14.49% | 23.96% | 11.72% | 11.38% | 20.47% | 31.85% |
| Telecom. Equipment | 124 | 18.28% | 8.22% | 10.56% | 39.36% | 0.84% | 40.20% |
| Telecom. Services | 152 | 15.44% | 1.46% | 20.53% | 9.85% | -9.44% | 0.41% |
| Thrift | 234 | NA | NA | NA | NA | NA | NA |
| Tobacco | 11 | 3.02% | 5.52% | 3.41% | 3.49% | 0.31% | 3.80% |
| Toiletries/Cosmetics | 21 | 10.39% | 12.31% | 6.67% | 9.13% | 7.20% | 16.34% |
| Trucking | 32 | 12.12% | 0.47% | 5.24% | 4.09% | 6.20% | 10.29% |
| Utility (Foreign) | 6 | 8.64% | 3.66% | 7.20% | 48.82% | 5.63% | 54.45% |
| Water Utility | 16 | 14.89% | 4.63% | 13.93% | 4.61% | 5.44% | 10.06% |
| Wireless Networking | 74 | 14.46% | 7.79% | 9.99% | 32.31% | 3.80% | 36.11% |
| Market | 7364 | 16.95% | 12.90% | 12.50% | 13.52% | 9.25% | 22.77% |