Working
Capital Ratios by SectorData Used: Value Line database, of 7036 firms
Date of Analysis: Data used is as of January 2010
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 | 36 | 48.62% | 1.37% | 49.30% | 18.90% | -12.85% | 6.05% |
| Aerospace/Defense | 67 | 10.77% | 15.58% | 14.04% | 7.68% | 0.87% | 8.56% |
| Air Transport | 44 | 6.79% | 1.30% | 5.14% | 10.80% | -7.74% | 3.06% |
| Apparel | 56 | 12.53% | 16.25% | 7.21% | 7.54% | 19.29% | 26.83% |
| Auto & Truck | 22 | 26.93% | 9.12% | 8.82% | 10.96% | 24.35% | 35.30% |
| Auto Parts | 54 | 13.03% | 9.53% | 11.41% | 6.50% | 5.28% | 11.78% |
| Bank | 481 | NA | NA | NA | NA | NA | NA |
| Bank (Canadian) | 7 | NA | NA | NA | NA | NA | NA |
| Bank (Midwest) | 39 | NA | NA | NA | NA | NA | NA |
| Beverage | 41 | 10.60% | 7.28% | 15.25% | 7.59% | 3.93% | 11.53% |
| Biotechnology | 121 | 13.69% | 14.93% | 5.05% | 81.84% | 8.69% | 90.53% |
| Building Materials | 53 | 11.23% | 10.41% | 8.26% | 6.10% | 7.90% | 14.00% |
| Cable TV | 24 | 6.35% | 0.59% | 8.50% | 9.03% | -10.66% | -1.63% |
| Canadian Energy | 10 | 10.11% | 2.36% | 12.38% | 4.45% | 0.17% | 4.63% |
| Chemical (Basic) | 17 | 10.08% | 13.64% | 9.06% | 8.90% | 8.91% | 17.81% |
| Chemical (Diversified) | 31 | 14.14% | 13.70% | 8.92% | 8.01% | 14.48% | 22.49% |
| Chemical (Specialty) | 97 | 13.36% | 10.95% | 8.28% | 4.92% | 11.17% | 16.09% |
| Coal | 21 | 9.52% | 7.96% | 10.43% | 8.89% | 7.06% | 15.95% |
| Computer Software/Svcs | 333 | 18.47% | 0.70% | 4.55% | 34.42% | -7.26% | 27.16% |
| Computers/Peripherals | 129 | 15.47% | 4.37% | 10.92% | 17.84% | -1.62% | 16.22% |
| Diversified Co. | 121 | 91.80% | 10.48% | 10.17% | 24.64% | 80.01% | 104.65% |
| Drug | 337 | 18.52% | 11.51% | 8.56% | 25.68% | 10.14% | 35.83% |
| E-Commerce | 56 | 11.45% | 1.45% | 4.59% | 33.89% | -10.02% | 23.86% |
| Educational Services | 38 | 8.07% | 0.64% | 2.85% | 22.24% | -9.71% | 12.52% |
| Electric Util. (Central) | 23 | 11.05% | 7.86% | 9.91% | 4.12% | 6.25% | 10.37% |
| Electric Utility (East) | 24 | 11.58% | 6.38% | 8.96% | 3.51% | 7.62% | 11.12% |
| Electric Utility (West) | 14 | 9.71% | 3.94% | 12.36% | 7.87% | -0.55% | 7.32% |
| Electrical Equipment | 87 | 15.09% | 11.85% | 8.64% | 10.82% | 11.79% | 22.61% |
| Electronics | 183 | 14.69% | 12.48% | 12.01% | 9.52% | 10.99% | 20.51% |
| Entertainment | 95 | 16.24% | 4.81% | 9.05% | 11.63% | -0.39% | 11.24% |
| Entertainment Tech | 35 | 15.50% | 6.36% | 12.17% | 57.82% | -7.51% | 50.31% |
| Environmental | 91 | 15.23% | 2.30% | 6.62% | 4.79% | 1.20% | 5.99% |
| Financial Svcs. (Div.) | 296 | 67.23% | 0.93% | 32.35% | 157.28% | 22.13% | 179.41% |
| Food Processing | 121 | 9.34% | 10.97% | 9.48% | 4.36% | 6.01% | 10.38% |
| Foreign Electronics | 9 | 15.04% | 12.50% | 11.12% | 14.20% | 3.59% | 17.79% |
| Funeral Services | 5 | 9.67% | 4.87% | 8.95% | 6.27% | 3.88% | 10.15% |
| Furn/Home Furnishings | 35 | 10.14% | 12.94% | 7.86% | 4.22% | 12.79% | 17.02% |
| Healthcare Information | 33 | 19.67% | 0.96% | 3.57% | 21.68% | 2.41% | 24.09% |
| Heavy Construction | 14 | 14.88% | 1.46% | 6.95% | 8.24% | 2.39% | 10.63% |
| Homebuilding | 28 | 3.83% | 75.96% | 6.47% | 34.42% | 65.71% | 100.13% |
| Hotel/Gaming | 74 | 7.57% | 7.10% | 4.95% | 13.70% | -1.52% | 12.19% |
| Household Products | 23 | 9.79% | 10.42% | 7.53% | 5.12% | 6.42% | 11.53% |
| Human Resources | 30 | 15.30% | 0.05% | 3.66% | 6.38% | 4.26% | 10.64% |
| Industrial Services | 168 | 13.86% | 2.22% | 6.89% | 7.35% | 5.28% | 12.63% |
| Information Services | 29 | 17.61% | 2.49% | 12.64% | 9.03% | -2.52% | 6.51% |
| Insurance (Life) | 31 | NA | NA | NA | NA | NA | NA |
| Insurance (Prop/Cas.) | 85 | NA | NA | NA | NA | NA | NA |
| Internet | 239 | 9.17% | 2.18% | 7.83% | 44.68% | -3.10% | 41.58% |
| Investment Co. | 19 | NA | NA | NA | NA | NA | NA |
| Investment Co.(Foreign) | 16 | 49.30% | 0.00% | 23.36% | 31.66% | -7.24% | 24.42% |
| Machinery | 130 | 18.91% | 16.01% | 9.89% | 7.04% | 17.17% | 24.21% |
| Manuf. Housing/RV | 15 | 5.42% | 10.73% | 4.08% | 6.61% | 8.09% | 14.70% |
| Maritime | 53 | 8.86% | 1.51% | 4.53% | 15.69% | 2.82% | 18.51% |
| Medical Services | 162 | 7.49% | 0.62% | 11.20% | 8.60% | -6.78% | 1.82% |
| Medical Supplies | 264 | 10.67% | 9.14% | 9.48% | 9.02% | 7.91% | 16.93% |
| Metal Fabricating | 36 | 12.05% | 10.70% | 9.03% | 13.10% | 10.56% | 23.66% |
| Metals & Mining (Div.) | 79 | 12.89% | 12.99% | 12.00% | 8.39% | 9.83% | 18.22% |
| Natural Gas (Div.) | 32 | 10.95% | 2.93% | 12.49% | 6.13% | 1.70% | 7.83% |
| Natural Gas Utility | 24 | 10.77% | 8.50% | 6.89% | 3.27% | 7.47% | 10.75% |
| Newspaper | 15 | 12.94% | 1.52% | 6.23% | 5.24% | -1.63% | 3.61% |
| Office Equip/Supplies | 25 | 14.61% | 9.47% | 10.15% | 4.76% | 8.94% | 13.70% |
| Oil/Gas Distribution | 19 | 7.37% | 2.81% | 7.00% | 2.80% | 0.20% | 2.99% |
| Oilfield Svcs/Equip. | 113 | 17.90% | 8.80% | 8.21% | 8.38% | 12.98% | 21.36% |
| Packaging & Container | 31 | 10.00% | 10.85% | 9.44% | 4.19% | 5.56% | 9.75% |
| Paper/Forest Products | 39 | 11.74% | 12.59% | 7.47% | 6.77% | 13.57% | 20.34% |
| Petroleum (Integrated) | 24 | 8.59% | 3.98% | 9.80% | 3.92% | 0.63% | 4.54% |
| Petroleum (Producing) | 198 | 6.87% | 2.80% | 7.26% | 4.91% | 1.19% | 6.10% |
| Pharmacy Services | 21 | 5.88% | 8.75% | 5.99% | 2.21% | 4.93% | 7.14% |
| Power | 77 | 14.00% | 5.27% | 7.93% | 17.45% | 4.95% | 22.40% |
| Precious Metals | 78 | 6.11% | 13.00% | 10.91% | 19.39% | 8.77% | 28.16% |
| Precision Instrument | 98 | 16.74% | 13.92% | 11.04% | 21.71% | 12.95% | 34.65% |
| Property Management | 20 | 42.80% | 0.45% | 56.49% | 21.23% | -14.26% | 6.97% |
| Public/Private Equity | 9 | NA | NA | NA | NA | NA | NA |
| Publishing | 30 | 13.89% | 6.05% | 5.78% | 5.84% | 4.31% | 10.15% |
| R.E.I.T. | 143 | 8.28% | 2.35% | 13.11% | 46.59% | -8.65% | 37.95% |
| Railroad | 15 | 7.20% | 2.85% | 6.47% | 6.00% | -3.06% | 2.94% |
| Recreation | 65 | 13.57% | 7.42% | 5.33% | 8.25% | 2.45% | 10.70% |
| Reinsurance | 8 | NA | NA | NA | NA | NA | NA |
| Restaurant | 68 | 2.75% | 2.00% | 3.35% | 4.51% | -4.59% | -0.08% |
| Retail (Special Lines) | 157 | 3.60% | 14.04% | 7.34% | 6.22% | 6.91% | 13.13% |
| Retail Automotive | 15 | 5.49% | 17.81% | 7.79% | 1.84% | 13.22% | 15.06% |
| Retail Building Supply | 7 | 1.17% | 15.84% | 7.28% | 1.16% | 5.10% | 6.26% |
| Retail Store | 43 | 2.37% | 10.43% | 7.40% | 2.72% | 1.56% | 4.28% |
| Retail/Wholesale Food | 32 | 2.38% | 6.01% | 5.80% | 1.66% | 1.05% | 2.71% |
| Securities Brokerage | 30 | 162.24% | 450.98% | 240.23% | 134.89% | 166.54% | 301.43% |
| Semiconductor | 125 | 8.68% | 12.19% | 6.63% | 37.11% | 7.07% | 44.18% |
| Semiconductor Equip | 14 | 16.87% | 19.57% | 19.02% | 30.91% | 18.44% | 49.34% |
| Shoe | 19 | 12.34% | 14.55% | 5.94% | 15.15% | 17.37% | 32.52% |
| Steel (General) | 20 | 7.46% | 12.41% | 4.37% | 5.50% | 13.09% | 18.59% |
| Steel (Integrated) | 15 | 8.42% | 18.47% | 6.64% | 7.31% | 15.65% | 22.96% |
| Telecom. Equipment | 115 | 19.16% | 7.85% | 9.99% | 36.98% | 2.03% | 39.02% |
| Telecom. Services | 140 | 11.89% | 1.66% | 14.86% | 11.96% | -9.14% | 2.82% |
| Thrift | 227 | NA | NA | NA | NA | NA | NA |
| Tobacco | 12 | 7.53% | 14.74% | 7.01% | 12.00% | -0.76% | 11.24% |
| Toiletries/Cosmetics | 19 | 8.19% | 12.32% | 5.85% | 10.11% | 8.99% | 19.09% |
| Trucking | 33 | 12.52% | 0.58% | 5.37% | 4.43% | 5.70% | 10.13% |
| Utility (Foreign) | 5 | 13.20% | 9.96% | 10.79% | 8.82% | 12.25% | 21.06% |
| Water Utility | 15 | 16.27% | 3.25% | 10.61% | 3.04% | 0.23% | 3.27% |
| Wireless Networking | 60 | 16.22% | 6.64% | 7.54% | 16.84% | 8.54% | 25.38% |
| Total Market | 7036 | 16.42% | 13.23% | 12.57% | 15.99% | 8.69% | 24.68% |