Working
Capital Ratios by SectorData Used: Value Line database, of 6870 firms
Date of Analysis: Data used is as of January 2009
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 | 30 | 58.97% | 1.72% | 64.93% | 21.38% | -15.13% | 6.25% |
| Aerospace/Defense | 66 | 10.19% | 12.37% | 13.61% | 9.58% | -0.61% | 8.97% |
| Air Transport | 44 | 8.00% | 1.43% | 4.90% | 13.06% | -8.01% | 5.06% |
| Apparel | 53 | 13.55% | 16.08% | 7.26% | 7.41% | 19.55% | 26.96% |
| Auto & Truck | 20 | 23.44% | 7.06% | 8.52% | 10.97% | 13.27% | 24.24% |
| Auto Parts | 54 | 15.84% | 9.13% | 13.41% | 7.00% | 6.44% | 13.44% |
| Bank | 477 | NA | NA | NA | NA | NA | NA |
| Bank (Canadian) | 8 | NA | NA | NA | NA | NA | NA |
| Bank (Midwest) | 39 | NA | NA | NA | NA | NA | NA |
| Beverage | 41 | 11.59% | 8.02% | 16.59% | 6.68% | 5.16% | 11.84% |
| Biotechnology | 108 | 14.53% | 13.20% | 4.22% | 67.93% | 4.60% | 72.53% |
| Building Materials | 52 | 11.79% | 10.01% | 8.56% | 5.28% | 6.64% | 11.92% |
| Cable TV | 25 | 6.79% | 0.53% | 9.14% | 6.33% | -10.57% | -4.23% |
| Canadian Energy | 12 | 12.71% | 3.12% | 17.59% | 3.00% | -5.37% | -2.38% |
| Chemical (Basic) | 19 | 12.97% | 13.59% | 11.31% | 7.12% | 11.16% | 18.28% |
| Chemical (Diversified) | 33 | 15.49% | 12.53% | 9.49% | 9.84% | 13.88% | 23.71% |
| Chemical (Specialty) | 88 | 15.88% | 11.51% | 9.87% | 5.57% | 11.64% | 17.21% |
| Coal | 18 | 10.35% | 8.78% | 9.26% | 4.07% | 4.69% | 8.77% |
| Computer Software/Svcs | 322 | 20.19% | 0.79% | 5.10% | 31.15% | -6.37% | 24.78% |
| Computers/Peripherals | 125 | 16.24% | 4.90% | 11.73% | 17.37% | -0.69% | 16.68% |
| Diversified Co. | 113 | 102.60% | 10.98% | 11.51% | 20.80% | 91.24% | 112.04% |
| Drug | 342 | 19.29% | 12.92% | 8.99% | 31.52% | 10.48% | 42.00% |
| E-Commerce | 54 | 17.24% | 1.51% | 6.35% | 54.74% | -14.07% | 40.67% |
| Educational Services | 34 | 8.01% | 0.59% | 3.28% | 22.70% | -11.48% | 11.23% |
| Electric Util. (Central) | 24 | 11.62% | 7.91% | 10.26% | 3.98% | 5.39% | 9.37% |
| Electric Utility (East) | 26 | 12.81% | 5.74% | 9.62% | 2.66% | 5.64% | 8.30% |
| Electric Utility (West) | 16 | 12.36% | 3.04% | 13.76% | 4.55% | 1.50% | 6.04% |
| Electrical Equipment | 83 | 17.00% | 12.40% | 9.88% | 10.24% | 12.14% | 22.37% |
| Electronics | 173 | 16.36% | 13.28% | 13.25% | 10.21% | 12.65% | 22.86% |
| Entertainment | 84 | 16.78% | 4.36% | 9.00% | 10.88% | -0.16% | 10.72% |
| Entertainment Tech | 33 | 10.81% | 6.62% | 7.00% | 65.26% | -6.03% | 59.24% |
| Environmental | 79 | 17.16% | 2.46% | 6.87% | 3.99% | 3.48% | 7.47% |
| Financial Svcs. (Div.) | 296 | 54.66% | 0.47% | 18.21% | 77.04% | 28.75% | 105.78% |
| Food Processing | 109 | 9.94% | 11.39% | 10.39% | 3.45% | 6.15% | 9.59% |
| Food Wholesalers | 18 | 3.77% | 6.09% | 7.49% | 2.17% | 0.94% | 3.11% |
| Foreign Electronics | 10 | 17.13% | 11.91% | 11.66% | 15.95% | 8.53% | 24.48% |
| Furn/Home Furnishings | 34 | 11.39% | 12.72% | 7.85% | 4.09% | 13.15% | 17.24% |
| Grocery | 14 | 1.36% | 6.51% | 5.43% | 0.95% | -0.29% | 0.66% |
| Healthcare Information | 29 | 21.43% | 1.64% | 3.77% | 33.00% | 4.58% | 37.59% |
| Heavy Construction | 14 | 17.52% | 1.93% | 9.70% | 11.93% | 1.17% | 13.09% |
| Homebuilding | 32 | 4.48% | 66.19% | 5.95% | 12.03% | 57.77% | 69.80% |
| Hotel/Gaming | 68 | 7.96% | 3.84% | 5.61% | 10.74% | -3.58% | 7.16% |
| Household Products | 26 | 10.51% | 10.65% | 7.74% | 4.98% | 5.69% | 10.66% |
| Human Resources | 31 | 18.07% | 0.11% | 3.87% | 5.85% | 5.48% | 11.33% |
| Industrial Services | 167 | 16.80% | 2.64% | 7.85% | 7.97% | 6.88% | 14.85% |
| Information Services | 34 | 20.37% | 2.47% | 10.73% | 33.48% | -1.64% | 31.84% |
| Insurance (Life) | 35 | NA | NA | NA | NA | NA | NA |
| Insurance (Prop/Cas.) | 78 | NA | NA | NA | NA | NA | NA |
| Internet | 208 | 10.41% | 2.31% | 8.74% | 48.79% | -6.83% | 41.96% |
| Investment Co. | 17 | NA | NA | NA | NA | NA | NA |
| Investment Co.(Foreign) | 16 | NA | NA | NA | NA | NA | NA |
| Machinery | 124 | 19.50% | 15.19% | 10.91% | 8.17% | 16.14% | 24.31% |
| Manuf. Housing/RV | 18 | 6.51% | 9.64% | 5.05% | 8.39% | 5.71% | 14.10% |
| Maritime | 56 | 10.65% | 2.38% | 6.66% | 19.20% | 7.18% | 26.38% |
| Medical Services | 160 | 7.46% | 0.67% | 10.68% | 10.39% | -6.66% | 3.72% |
| Medical Supplies | 252 | 10.87% | 9.51% | 9.89% | 8.88% | 6.59% | 15.48% |
| Metal Fabricating | 35 | 14.48% | 11.31% | 9.81% | 11.81% | 10.84% | 22.65% |
| Metals & Mining (Div.) | 78 | 10.38% | 10.98% | 9.02% | 8.01% | 5.81% | 13.83% |
| Natural Gas (Div.) | 34 | 14.12% | 3.20% | 14.05% | 4.61% | -3.94% | 0.67% |
| Natural Gas Utility | 25 | 10.73% | 7.97% | 7.40% | 2.45% | 5.17% | 7.62% |
| Newspaper | 16 | 13.91% | 1.01% | 5.56% | 3.39% | 3.05% | 6.44% |
| Office Equip/Supplies | 26 | 15.33% | 10.09% | 10.45% | 5.60% | 9.33% | 14.93% |
| Oil/Gas Distribution | 19 | 12.43% | 3.55% | 11.68% | 3.15% | -0.45% | 2.71% |
| Oilfield Svcs/Equip. | 112 | 20.24% | 8.97% | 9.01% | 10.14% | 12.70% | 22.84% |
| Packaging & Container | 33 | 10.08% | 11.00% | 10.48% | 3.96% | 5.96% | 9.92% |
| Paper/Forest Products | 38 | 12.24% | 12.01% | 9.07% | 4.85% | 11.37% | 16.22% |
| Petroleum (Integrated) | 25 | 12.65% | 6.20% | 13.19% | 4.15% | 2.22% | 6.37% |
| Petroleum (Producing) | 188 | 11.97% | 4.23% | 8.86% | 3.77% | 2.89% | 6.66% |
| Pharmacy Services | 19 | 5.76% | 9.33% | 6.09% | 1.37% | 5.33% | 6.70% |
| Power | 66 | 12.28% | 4.94% | 9.57% | 26.31% | 6.96% | 33.27% |
| Precious Metals | 75 | 7.47% | 13.48% | 12.43% | 36.28% | 0.02% | 36.30% |
| Precision Instrument | 90 | 18.14% | 13.54% | 13.08% | 27.11% | 10.13% | 37.23% |
| Property Management | 17 | 52.90% | 0.46% | 67.60% | 31.12% | -17.86% | 13.25% |
| Publishing | 27 | 15.44% | 6.02% | 8.15% | 3.46% | 4.17% | 7.63% |
| R.E.I.T. | 144 | 6.55% | 0.78% | 11.19% | 17.45% | -4.12% | 13.33% |
| Railroad | 15 | 7.32% | 3.28% | 7.38% | 4.96% | -4.11% | 0.84% |
| Recreation | 64 | 11.81% | 7.53% | 5.79% | 9.19% | -0.80% | 8.40% |
| Reinsurance | 11 | NA | NA | NA | NA | NA | NA |
| Restaurant | 68 | 2.90% | 2.08% | 3.88% | 5.35% | -5.11% | 0.24% |
| Retail (Special Lines) | 155 | 3.60% | 14.83% | 7.81% | 6.61% | 6.30% | 12.91% |
| Retail Automotive | 16 | 5.41% | 16.10% | 7.22% | 1.01% | 12.86% | 13.88% |
| Retail Building Supply | 8 | 1.44% | 15.52% | 7.36% | 0.80% | 5.07% | 5.87% |
| Retail Store | 38 | 2.35% | 11.13% | 8.06% | 2.71% | 1.53% | 4.24% |
| Securities Brokerage | 32 | 75.28% | 213.91% | 115.02% | 43.39% | 120.39% | 163.78% |
| Semiconductor | 122 | 12.36% | 11.76% | 8.14% | 40.43% | 8.97% | 49.40% |
| Semiconductor Equip | 16 | 18.98% | 12.53% | 14.31% | 29.85% | 15.62% | 45.47% |
| Shoe | 19 | 12.20% | 14.34% | 6.57% | 13.69% | 16.15% | 29.84% |
| Steel (General) | 20 | 10.92% | 12.88% | 6.54% | 5.48% | 14.33% | 19.81% |
| Steel (Integrated) | 14 | 10.92% | 18.71% | 10.08% | 8.43% | 15.49% | 23.92% |
| Telecom. Equipment | 110 | 20.07% | 8.38% | 11.70% | 35.89% | 0.25% | 36.14% |
| Telecom. Services | 140 | 12.72% | 1.42% | 15.24% | 10.26% | -10.85% | -0.58% |
| Thrift | 234 | NA | NA | NA | NA | NA | NA |
| Tobacco | 12 | 2.84% | 6.98% | 1.09% | 4.70% | 0.78% | 5.48% |
| Toiletries/Cosmetics | 23 | 9.56% | 13.00% | 6.45% | 7.54% | 8.54% | 16.08% |
| Trucking | 33 | 13.48% | 0.60% | 6.19% | 3.92% | 5.27% | 9.19% |
| Utility (Foreign) | 5 | 5.93% | 3.66% | 4.09% | 5.27% | 4.62% | 9.90% |
| Water Utility | 16 | 14.76% | 2.81% | 10.77% | 3.34% | 1.68% | 5.03% |
| Wireless Networking | 57 | 17.27% | 8.04% | 9.38% | 21.63% | 6.91% | 28.54% |
| Public/Private Equity | 10 | 43.50% | 0.00% | 5.39% | 32.50% | 33.11% | 65.61% |
| Funeral Services | 6 | 4.79% | 2.44% | 4.97% | 7.10% | 0.96% | 8.06% |
| Total Market | 6870 | 17.22% | 12.30% | 12.69% | 13.05% | 9.07% | 22.13% |