Lease Effect on Debt and Profitability by Sector (US)Data Used: Multiple data services
Date of Analysis: Data used is as of January 2026
Download as an excel file instead: https://www.stern.nyu.edu/~adamodar/pc/datasets/leaseeffect.xls
For global datasets: https://www.stern.nyu.edu/~adamodar/New_Home_Page/data.html
| Industry Name | Number of firms | Lease Expense/ Sales | Total Debt without leases | Total Debt with Leases | Lease Debt as % of Total Debt | Market Debt to Capital without leases | Market Debt to Capital with leases | Book Debt to Capital without leases | Book Debt to Capital with leases | Operating income (before lease adj) | Operating income (after lease adj) | ROIC (without leases) | ROIC (with leases) | Pre-tax Operating Margin (before lease adj) | Pre-tax Operating Margin (after lease adj) | Lease Debt (My Estimate) | Lease Debt (Accounting) |
| Advertising | 52 | 2.39% | $20,487.29 | $24,356.43 | 15.89% | 28.12% | 28.67% | 64.03% | 64.66% | $3,712.82 | $3,705.45 | 61.83% | 36.77% | 10.07% | 10.05% | $3,869.14 | $3,491.02 |
| Aerospace/Defense | 79 | 0.74% | $233,962.58 | $247,188.28 | 5.35% | 13.33% | 13.47% | 54.79% | 55.08% | $43,327.20 | $43,538.33 | 22.64% | 21.10% | 8.65% | 8.70% | $13,225.70 | $11,277.57 |
| Air Transport | 23 | 7.76% | $96,215.93 | $129,103.90 | 25.47% | 46.74% | 47.69% | 71.38% | 72.15% | $13,042.92 | $11,963.86 | 11.58% | 8.06% | 5.32% | 4.88% | $32,887.97 | $27,777.44 |
| Apparel | 35 | 6.20% | $15,799.09 | $25,183.36 | 37.26% | 24.82% | 23.83% | 56.25% | 54.92% | $5,759.99 | $6,251.21 | 19.75% | 15.81% | 9.11% | 9.89% | $9,384.27 | $10,510.81 |
| Auto & Truck | 33 | 0.61% | $317,614.32 | $327,424.77 | 3.00% | 16.44% | 16.45% | 60.31% | 60.34% | $11,524.16 | $11,844.79 | 2.45% | 2.47% | 2.32% | 2.38% | $9,810.45 | $9,767.10 |
| Auto Parts | 35 | 0.89% | $20,790.75 | $23,425.91 | 11.25% | 29.19% | 29.31% | 43.47% | 43.61% | $4,990.36 | $5,105.43 | 12.41% | 11.79% | 5.67% | 5.80% | $2,635.16 | $2,710.61 |
| Bank (Money Center) | 15 | 2.34% | $3,315,032.10 | $3,343,933.48 | 0.86% | 62.13% | 62.15% | 72.69% | 72.71% | $0.00 | $385.61 | NA | NA | 0.00% | 0.08% | $28,901.38 | $26,010.50 |
| Banks (Regional) | 568 | 1.95% | $337,271.37 | $351,134.32 | 3.95% | 33.69% | 34.25% | 36.63% | 37.22% | $0.01 | -$221.15 | NA | NA | 0.00% | -0.12% | $13,862.95 | $8,288.48 |
| Beverage (Alcoholic) | 14 | 1.49% | $19,803.81 | $20,827.14 | 4.91% | 29.48% | 30.24% | 44.45% | 45.34% | $6,238.57 | $6,245.13 | 16.21% | 15.74% | 22.76% | 22.79% | $1,023.32 | $286.00 |
| Beverage (Soft) | 27 | 1.27% | $127,382.24 | $133,674.37 | 4.71% | 16.29% | 17.07% | 57.20% | 58.58% | $37,337.98 | $37,527.31 | 31.19% | 29.67% | 20.53% | 20.63% | $6,292.13 | $1,168.83 |
| Broadcasting | 24 | 0.87% | $46,315.48 | $50,680.90 | 8.61% | 48.20% | 46.19% | 60.77% | 58.83% | $8,809.24 | $8,819.93 | 15.79% | 14.57% | 12.33% | 12.35% | $4,365.42 | $3,117.12 |
| Brokerage & Investment Banking | 32 | 1.68% | $1,372,664.82 | $1,386,094.25 | 0.97% | 57.48% | 57.55% | 79.15% | 79.20% | -$6.38 | -$421.43 | NA | NA | 0.00% | -0.12% | $13,429.43 | $7,769.65 |
| Building Materials | 41 | 1.09% | $50,122.68 | $54,472.44 | 7.99% | 19.35% | 20.63% | 46.45% | 48.46% | $15,789.37 | $15,990.01 | 23.00% | 21.62% | 12.64% | 12.80% | $4,349.76 | $4,275.02 |
| Business & Consumer Services | 155 | 1.42% | $103,844.81 | $117,013.83 | 11.25% | 16.64% | 16.47% | 51.40% | 51.10% | $33,081.54 | $33,210.98 | 35.65% | 30.90% | 12.27% | 12.32% | $13,169.03 | $10,905.01 |
| Cable TV | 9 | 1.30% | $264,500.70 | $277,572.44 | 4.71% | 58.84% | 59.50% | 65.24% | 65.87% | $40,739.70 | $40,202.79 | 12.85% | 12.12% | 18.49% | 18.24% | $13,071.74 | $5,506.14 |
| Chemical (Basic) | 29 | 2.05% | $48,446.39 | $53,329.45 | 9.16% | 49.63% | 49.84% | 52.40% | 52.61% | $3,083.29 | $3,295.66 | 3.93% | 3.93% | 2.67% | 2.86% | $4,883.07 | $4,491.59 |
| Chemical (Diversified) | 4 | 1.56% | $6,614.35 | $7,260.59 | 8.90% | 63.96% | 63.78% | 65.79% | 65.61% | $401.74 | $415.82 | 4.46% | 4.31% | 3.29% | 3.41% | $646.24 | $702.50 |
| Chemical (Specialty) | 59 | 1.58% | $123,654.93 | $131,970.03 | 6.30% | 22.91% | 23.01% | 42.13% | 42.27% | $25,338.77 | $25,829.03 | 12.15% | 11.84% | 12.17% | 12.41% | $8,315.10 | $7,609.57 |
| Coal & Related Energy | 16 | 1.11% | $1,555.24 | $1,701.76 | 8.61% | 10.37% | 6.67% | 20.64% | 13.83% | -$347.49 | -$330.05 | -5.14% | -4.77% | -4.02% | -3.82% | $146.52 | $83.82 |
| Computer Services | 64 | 0.96% | $98,236.81 | $106,410.41 | 7.68% | 19.93% | 20.06% | 54.06% | 54.27% | $25,325.62 | $26,072.51 | 39.28% | 35.42% | 7.41% | 7.63% | $8,173.60 | $7,349.77 |
| Computers/Peripherals | 36 | 2.92% | $183,327.33 | $200,420.47 | 8.53% | 4.44% | 4.42% | 61.31% | 61.18% | $151,506.03 | $151,534.06 | 84.32% | 76.59% | 22.48% | 22.49% | $17,093.14 | $18,285.02 |
| Construction Supplies | 40 | 0.64% | $96,265.85 | $99,785.53 | 3.53% | 15.32% | 14.98% | 49.67% | 49.02% | $30,462.59 | $30,551.49 | 18.98% | 18.55% | 15.23% | 15.27% | $3,519.68 | $2,268.55 |
| Diversified | 20 | 0.64% | $193,970.47 | $202,495.85 | 4.21% | 13.12% | 13.46% | 21.21% | 21.71% | $103,888.43 | $104,318.61 | 15.13% | 15.00% | 22.73% | 22.82% | $8,525.38 | $2,576.61 |
| Drugs (Biotechnology) | 496 | 1.63% | $194,933.52 | $208,700.13 | 6.60% | 11.08% | 11.54% | 50.58% | 51.72% | $19,642.13 | $19,176.55 | 7.67% | 7.11% | 8.97% | 8.76% | $13,766.61 | $9,492.07 |
| Drugs (Pharmaceutical) | 228 | 0.82% | $308,457.57 | $317,800.64 | 2.94% | 12.24% | 12.69% | 48.10% | 49.13% | $114,800.32 | $114,818.39 | 32.73% | 31.86% | 29.54% | 29.54% | $9,343.07 | $4,464.79 |
| Education | 32 | 3.80% | $7,139.41 | $11,862.94 | 39.82% | 19.25% | 19.60% | 38.29% | 38.82% | $3,909.73 | $3,778.19 | 26.59% | 18.61% | 14.01% | 13.54% | $4,723.53 | $4,480.49 |
| Electrical Equipment | 112 | 1.09% | $61,712.13 | $66,024.36 | 6.53% | 10.44% | 10.72% | 43.14% | 43.85% | $12,818.39 | $13,109.56 | 19.70% | 18.84% | 9.53% | 9.75% | $4,312.23 | $4,536.26 |
| Electronics (Consumer & Office) | 8 | 1.17% | $37.68 | $141.33 | 73.34% | 11.07% | 5.49% | 32.40% | 18.27% | -$113.73 | -$107.72 | -32.35% | -23.67% | -4.49% | -4.25% | $103.65 | $60.00 |
| Electronics (General) | 114 | 0.85% | $52,301.68 | $57,125.07 | 8.44% | 9.38% | 9.92% | 33.97% | 35.37% | $17,921.42 | $18,084.53 | 24.48% | 23.06% | 10.42% | 10.52% | $4,823.39 | $4,063.93 |
| Engineering/Construction | 48 | 2.54% | $32,539.60 | $36,995.41 | 12.04% | 12.39% | 12.29% | 43.72% | 43.48% | $10,835.44 | $11,280.34 | 27.66% | 25.44% | 6.49% | 6.75% | $4,455.82 | $4,815.68 |
| Entertainment | 92 | 1.97% | $137,633.78 | $159,352.38 | 13.63% | 13.51% | 13.73% | 42.85% | 43.30% | $27,446.52 | $26,859.81 | 16.15% | 13.96% | 10.60% | 10.38% | $21,718.60 | $17,637.95 |
| Environmental & Waste Services | 53 | 1.78% | $49,322.77 | $52,116.61 | 5.36% | 17.51% | 17.66% | 58.30% | 58.55% | $11,504.22 | $11,695.64 | 35.02% | 32.70% | 14.61% | 14.85% | $2,793.85 | $1,792.45 |
| Farming/Agriculture | 35 | 1.09% | $102,419.53 | $105,918.97 | 3.30% | 33.72% | 34.14% | 55.21% | 55.68% | $12,116.01 | $12,475.23 | 7.73% | 7.77% | 5.45% | 5.61% | $3,499.44 | $3,933.00 |
| Financial Svcs. (Non-bank & Insurance | 176 | 2.99% | $8,294,026.10 | $8,309,248.00 | 0.18% | 73.14% | 73.13% | 90.88% | 90.88% | $108,098.17 | $108,406.56 | NA | NA | 18.48% | 18.54% | $15,221.90 | $10,538.01 |
| Food Processing | 78 | 1.69% | $125,146.87 | $132,266.95 | 5.38% | 30.68% | 30.43% | 44.29% | 43.99% | $30,667.84 | $31,056.75 | 17.00% | 16.49% | 10.63% | 10.77% | $7,120.08 | $4,818.74 |
| Food Wholesalers | 13 | 0.51% | $29,519.53 | $34,247.43 | 13.81% | 31.66% | 31.96% | 69.33% | 69.62% | $6,065.33 | $5,907.81 | 21.73% | 17.84% | 2.61% | 2.55% | $4,727.90 | $4,009.43 |
| Furn/Home Furnishings | 27 | 2.97% | $18,670.63 | $22,221.54 | 15.98% | 30.54% | 29.74% | 51.89% | 50.94% | $3,536.97 | $3,692.76 | 13.13% | 11.93% | 6.59% | 6.88% | $3,550.92 | $4,728.12 |
| Green & Renewable Energy | 15 | 0.97% | $26,691.85 | $27,381.65 | 2.52% | 53.21% | 53.08% | 58.95% | 58.82% | $1,278.62 | $1,183.08 | 4.02% | 3.64% | 19.87% | 18.39% | $689.81 | $837.87 |
| Healthcare Products | 204 | 0.90% | $150,860.53 | $159,377.65 | 5.34% | 11.13% | 11.34% | 35.70% | 36.19% | $43,808.60 | $44,182.02 | 22.55% | 21.74% | 15.34% | 15.47% | $8,517.11 | $6,082.55 |
| Healthcare Support Services | 104 | 0.32% | $314,609.99 | $350,090.70 | 10.13% | 25.76% | 26.16% | 49.23% | 49.76% | $81,073.68 | $80,856.55 | 37.56% | 31.68% | 3.00% | 2.99% | $35,480.71 | $27,183.01 |
| Heathcare Information and Technology | 115 | 1.33% | $106,232.25 | $113,686.51 | 6.56% | 13.42% | 13.60% | 38.29% | 38.65% | $22,589.04 | $22,655.17 | 18.26% | 17.20% | 14.71% | 14.75% | $7,454.26 | $5,416.72 |
| Homebuilding | 30 | 0.30% | $37,364.60 | $38,551.57 | 3.08% | 17.57% | 17.59% | 25.82% | 25.85% | $21,278.12 | $21,377.79 | 14.99% | 14.91% | 12.57% | 12.63% | $1,186.97 | $1,138.30 |
| Hospitals/Healthcare Facilities | 31 | 2.16% | $92,229.84 | $108,952.03 | 15.35% | 36.63% | 37.47% | 76.47% | 77.11% | $22,463.70 | $21,620.29 | 28.65% | 22.23% | 13.36% | 12.86% | $16,722.19 | $12,871.17 |
| Hotel/Gaming | 63 | 2.52% | $246,229.52 | $304,904.48 | 19.24% | 27.39% | 28.44% | 82.27% | 83.02% | $45,647.83 | $38,709.89 | 24.95% | 15.68% | 19.39% | 16.44% | $58,674.96 | $41,839.09 |
| Household Products | 110 | 1.22% | $96,599.39 | $103,510.46 | 6.68% | 15.14% | 15.36% | 51.06% | 51.48% | $39,736.24 | $40,088.53 | 41.54% | 38.90% | 18.62% | 18.79% | $6,911.07 | $5,117.01 |
| Information Services | 15 | 2.10% | $20,946.52 | $22,906.44 | 8.56% | 24.93% | 24.91% | 55.76% | 55.73% | $4,815.17 | $5,044.24 | 27.82% | 25.60% | 11.89% | 12.45% | $1,959.92 | $1,990.80 |
| Insurance (General) | 21 | 1.44% | $48,560.96 | $51,551.76 | 5.80% | 20.50% | 20.40% | 47.10% | 46.94% | $12,144.79 | $12,228.96 | 51.29% | 45.12% | 21.31% | 21.46% | $2,990.79 | $3,292.69 |
| Insurance (Life) | 20 | 0.28% | $153,673.50 | $155,850.29 | 1.40% | 40.11% | 40.42% | 48.99% | 49.31% | $25,605.90 | $25,689.01 | 10.85% | 10.77% | 10.61% | 10.65% | $2,176.79 | $197.70 |
| Insurance (Prop/Cas.) | 57 | 0.31% | $83,330.04 | $88,222.79 | 5.55% | 12.42% | 12.91% | 22.30% | 23.08% | $66,722.87 | $66,925.37 | 18.74% | 18.49% | 15.25% | 15.30% | $4,892.75 | $1,467.54 |
| Investments & Asset Management | 283 | 1.03% | $290,386.98 | $301,845.58 | 3.80% | 24.24% | 24.64% | 44.34% | 44.87% | $51,305.94 | $50,666.16 | 15.00% | 14.32% | 25.50% | 25.18% | $11,458.60 | $8,873.05 |
| Machinery | 105 | 0.92% | $83,846.52 | $88,905.06 | 5.69% | 12.59% | 12.81% | 39.33% | 39.81% | $31,200.49 | $31,583.66 | 28.24% | 27.16% | 15.86% | 16.06% | $5,058.55 | $3,075.17 |
| Metals & Mining | 73 | 0.79% | $23,493.30 | $25,538.00 | 8.01% | 9.27% | 9.90% | 30.69% | 32.27% | $14,549.50 | $14,490.29 | 28.46% | 27.23% | 23.85% | 23.76% | $2,044.70 | $861.13 |
| Office Equipment & Services | 14 | 1.95% | $5,683.14 | $6,696.81 | 15.14% | 32.19% | 32.48% | 58.13% | 58.45% | $1,457.35 | $1,477.85 | 24.83% | 21.04% | 10.73% | 10.88% | $1,013.67 | $980.96 |
| Oil/Gas (Integrated) | 4 | 0.97% | $106,042.00 | $118,401.74 | 10.44% | 11.07% | 12.16% | 17.53% | 19.12% | $60,943.00 | $62,667.69 | 8.47% | 8.50% | 11.25% | 11.57% | $12,359.74 | $416.44 |
| Oil/Gas (Production and Exploration) | 142 | 2.85% | $173,348.05 | $182,605.44 | 5.07% | 26.84% | 27.32% | 33.22% | 33.76% | $61,601.00 | $62,590.71 | 13.92% | 13.84% | 25.42% | 25.82% | $9,257.39 | $7,188.03 |
| Oil/Gas Distribution | 23 | 1.23% | $168,945.02 | $173,447.15 | 2.60% | 36.81% | 36.92% | 62.67% | 62.78% | $27,454.88 | $27,751.72 | 12.50% | 12.35% | 25.78% | 26.06% | $4,502.13 | $3,659.49 |
| Oilfield Svcs/Equip. | 97 | 1.35% | $127,092.53 | $139,655.27 | 9.00% | 26.53% | 27.20% | 40.92% | 41.75% | $30,402.01 | $31,686.51 | 12.52% | 12.35% | 4.65% | 4.85% | $12,562.74 | $7,556.92 |
| Packaging & Container | 19 | 1.08% | $60,457.50 | $63,389.12 | 4.62% | 35.33% | 35.53% | 54.40% | 54.62% | $10,652.71 | $10,894.81 | 15.64% | 15.22% | 9.58% | 9.79% | $2,931.62 | $2,369.30 |
| Paper/Forest Products | 6 | 0.71% | $3,452.10 | $3,644.37 | 5.28% | 30.25% | 30.40% | 44.22% | 44.40% | $698.70 | $724.45 | 10.36% | 10.41% | 6.34% | 6.58% | $192.27 | $164.80 |
| Power | 46 | 1.32% | $782,623.05 | $795,820.96 | 1.66% | 42.50% | 42.58% | 62.71% | 62.79% | $84,220.80 | $83,773.90 | 7.05% | 6.93% | 21.47% | 21.36% | $13,197.91 | $10,667.26 |
| Precious Metals | 56 | 3.87% | $15,279.78 | $15,442.57 | 1.05% | 4.76% | 6.79% | 15.39% | 20.95% | $14,666.91 | $14,682.27 | 25.82% | 25.77% | 40.39% | 40.43% | $162.80 | $13.69 |
| Publishing & Newspapers | 19 | 1.55% | $6,641.36 | $8,458.39 | 21.48% | 18.88% | 19.32% | 34.71% | 35.35% | $2,398.58 | $2,363.71 | 23.20% | 19.12% | 9.98% | 9.84% | $1,817.03 | $1,581.45 |
| R.E.I.T. | 190 | 2.89% | $999,988.50 | $1,049,126.28 | 4.68% | 46.28% | 45.79% | 63.18% | 62.72% | $52,004.07 | $46,867.86 | 3.68% | 3.20% | 24.64% | 22.21% | $49,137.78 | $34,317.60 |
| Real Estate (Development) | 14 | 0.21% | $6,600.31 | $6,699.87 | 1.49% | 50.20% | 50.45% | 50.04% | 50.29% | $798.98 | $786.56 | 7.22% | 7.04% | 21.53% | 21.19% | $99.55 | $37.01 |
| Real Estate (General/Diversified) | 12 | 5.58% | $2,364.50 | $2,535.64 | 6.75% | 22.84% | 34.88% | 25.63% | 38.40% | $210.57 | $216.81 | 5.27% | 5.19% | 21.45% | 22.09% | $171.14 | $28.89 |
| Real Estate (Operations & Services) | 54 | 1.22% | $28,411.57 | $34,016.74 | 16.48% | 19.75% | 19.77% | 42.99% | 43.02% | $3,183.83 | $3,084.93 | 7.50% | 6.35% | 2.85% | 2.76% | $5,605.17 | $5,559.40 |
| Recreation | 49 | 3.10% | $32,628.99 | $43,854.67 | 25.60% | 38.98% | 38.65% | 72.01% | 71.73% | $5,349.92 | $4,446.77 | 14.26% | 8.86% | 9.69% | 8.06% | $11,225.68 | $8,878.27 |
| Reinsurance | 1 | 0.00% | $5,734.00 | $5,811.61 | 1.34% | 30.01% | 30.30% | 30.50% | 30.78% | $1,609.00 | $1,613.48 | 10.19% | 10.14% | 7.21% | 7.23% | $77.61 | $0.00 |
| Restaurant/Dining | 64 | 5.11% | $119,120.94 | $170,672.56 | 30.20% | 21.29% | 21.40% | 95.29% | 95.31% | $29,631.60 | $25,885.94 | 36.81% | 18.80% | 15.79% | 13.79% | $51,551.62 | $49,566.66 |
| Retail (Automotive) | 34 | 1.34% | $95,379.66 | $114,502.65 | 16.70% | 30.88% | 31.20% | 76.96% | 77.23% | $17,658.81 | $16,512.47 | 15.50% | 12.20% | 6.24% | 5.84% | $19,122.99 | $17,334.16 |
| Retail (Building Supply) | 14 | 1.64% | $103,058.50 | $122,259.98 | 15.71% | 19.11% | 18.89% | 96.90% | 96.85% | $33,928.80 | $33,589.97 | 46.58% | 35.50% | 11.94% | 11.82% | $19,201.48 | $20,059.08 |
| Retail (Distributors) | 62 | 1.60% | $88,623.07 | $100,633.83 | 11.94% | 23.57% | 22.02% | 55.48% | 53.30% | $23,778.95 | $24,299.58 | 17.41% | 16.13% | 10.10% | 10.32% | $12,010.76 | $11,311.74 |
| Retail (General) | 23 | 1.26% | $185,670.42 | $315,265.25 | 41.11% | 7.52% | 7.36% | 36.90% | 36.36% | $134,452.96 | $128,512.66 | 25.06% | 18.44% | 6.80% | 6.50% | $129,594.83 | $136,986.12 |
| Retail (Grocery and Food) | 15 | 0.95% | $29,808.96 | $48,846.83 | 38.97% | 33.73% | 34.19% | 66.69% | 67.15% | $6,337.94 | $5,105.28 | 13.75% | 7.53% | 2.29% | 1.85% | $19,037.87 | $18,038.06 |
| Retail (REITs) | 26 | 0.72% | $114,193.80 | $117,152.66 | 2.53% | 35.85% | 36.07% | 53.70% | 53.94% | $10,693.89 | $10,267.74 | 5.46% | 5.16% | 40.25% | 38.64% | $2,958.86 | $1,850.53 |
| Retail (Special Lines) | 94 | 5.51% | $33,296.62 | $85,788.01 | 61.19% | 17.27% | 16.50% | 60.23% | 58.91% | $23,397.72 | $24,453.90 | 43.09% | 21.71% | 7.73% | 8.08% | $52,491.39 | $54,566.56 |
| Rubber& Tires | 3 | 1.83% | $8,058.69 | $9,062.61 | 11.08% | 78.40% | 78.19% | 74.12% | 73.88% | $410.71 | $470.93 | 3.38% | 3.58% | 2.24% | 2.57% | $1,003.92 | $1,117.00 |
| Semiconductor | 66 | 0.40% | $194,912.77 | $203,607.49 | 4.27% | 2.51% | 2.53% | 25.54% | 25.65% | $179,536.23 | $179,446.88 | 41.30% | 40.43% | 35.33% | 35.31% | $8,694.73 | $7,811.33 |
| Semiconductor Equip | 31 | 0.61% | $31,708.78 | $33,562.21 | 5.52% | 4.60% | 4.64% | 31.86% | 32.05% | $24,126.61 | $24,234.00 | 45.31% | 43.81% | 26.17% | 26.29% | $1,853.43 | $1,829.95 |
| Shipbuilding & Marine | 8 | 3.28% | $1,956.56 | $2,506.20 | 21.93% | 18.52% | 18.40% | 25.42% | 25.27% | $963.51 | $1,033.48 | 11.99% | 11.99% | 12.60% | 13.52% | $549.64 | $569.97 |
| Shoe | 11 | 2.43% | $10,455.00 | $14,182.31 | 26.28% | 11.14% | 10.67% | 43.18% | 41.99% | $5,492.57 | $5,555.85 | 24.88% | 21.12% | 9.03% | 9.14% | $3,727.31 | $4,431.73 |
| Software (Entertainment) | 77 | 1.36% | $77,037.58 | $113,731.85 | 32.26% | 2.05% | 2.00% | 15.98% | 15.68% | $208,871.31 | $207,755.05 | 46.86% | 42.88% | 33.85% | 33.67% | $36,694.27 | $39,291.97 |
| Software (Internet) | 29 | 3.22% | $33,530.07 | $39,164.10 | 14.39% | 12.08% | 10.95% | 59.87% | 57.18% | $1,340.14 | $1,359.30 | 6.10% | 4.89% | 3.69% | 3.74% | $5,634.03 | $7,243.14 |
| Software (System & Application) | 309 | 1.68% | $342,138.49 | $390,481.06 | 12.38% | 5.37% | 5.28% | 34.14% | 33.76% | $209,794.99 | $211,226.05 | 54.28% | 48.26% | 32.98% | 33.21% | $48,342.57 | $54,870.30 |
| Steel | 19 | 0.55% | $23,659.43 | $25,196.26 | 6.10% | 18.81% | 19.04% | 30.29% | 30.61% | $4,433.23 | $4,445.20 | 6.88% | 6.72% | 4.10% | 4.11% | $1,536.83 | $1,037.07 |
| Telecom (Wireless) | 12 | 5.78% | $92,955.28 | $123,367.71 | 24.65% | 34.54% | 34.19% | 64.69% | 64.33% | $20,099.87 | $18,908.58 | 13.35% | 10.38% | 20.98% | 19.74% | $30,412.43 | $31,455.74 |
| Telecom. Equipment | 57 | 1.27% | $58,776.81 | $62,152.42 | 5.43% | 8.47% | 8.44% | 43.64% | 43.57% | $22,752.93 | $22,997.83 | 53.62% | 49.92% | 20.70% | 20.92% | $3,375.61 | $3,613.05 |
| Telecom. Services | 39 | 4.23% | $339,782.67 | $386,811.02 | 12.16% | 48.82% | 49.00% | 60.95% | 61.12% | $59,204.85 | $60,224.52 | 13.22% | 12.13% | 20.47% | 20.82% | $47,028.35 | $44,290.32 |
| Tobacco | 10 | 0.66% | $79,727.79 | $80,429.35 | 0.87% | 18.36% | 18.68% | 113.80% | 113.47% | $28,775.55 | $28,871.82 | 69.03% | 67.92% | 43.54% | 43.68% | $701.56 | $68.24 |
| Transportation | 19 | 4.00% | $107,638.19 | $140,161.61 | 23.20% | 26.74% | 26.71% | 63.61% | 63.57% | $22,982.38 | $23,210.78 | 17.34% | 13.81% | 7.57% | 7.64% | $32,523.42 | $32,752.04 |
| Transportation (Railroads) | 4 | 1.80% | $72,482.40 | $75,045.34 | 3.42% | 21.53% | 21.75% | 61.55% | 61.85% | $19,206.30 | $19,217.91 | 14.56% | 14.24% | 37.41% | 37.43% | $2,562.94 | $1,590.80 |
| Trucking | 26 | 1.70% | $26,492.98 | $30,225.49 | 12.35% | 20.50% | 20.15% | 42.43% | 41.90% | $5,806.17 | $6,161.78 | 9.44% | 9.37% | 6.89% | 7.31% | $3,732.51 | $3,260.79 |
| Utility (General) | 14 | 0.84% | $282,516.80 | $285,984.92 | 1.21% | 43.14% | 44.90% | 57.87% | 59.60% | $28,397.90 | $28,051.42 | 6.12% | 5.99% | 23.49% | 23.21% | $3,468.12 | $1,010.40 |
| Utility (Water) | 14 | 0.30% | $28,655.69 | $28,825.27 | 0.59% | 38.37% | 38.41% | 55.40% | 55.44% | $3,519.59 | $3,512.49 | 10.08% | 9.60% | 33.72% | 33.65% | $169.58 | $118.91 |
| Total Market | 5994 | 1.53% | $23,389,726.23 | $24,539,982.26 | 4.69% | 25.93% | 26.02% | 61.72% | 61.83% | $2,910,723.51 | $2,894,312.21 | 10.08% | 9.60% | 12.82% | 12.75% | $1,150,256.03 | $1,005,338.58 |
| Total Market (without financials) | 4822 | 1.51% | $9,494,780.35 | $10,552,101.79 | 10.02% | 14.63% | 14.74% | 48.24% | 48.46% | $2,646,852.20 | $2,630,653.13 | 18.92% | 17.39% | 13.14% | 13.06% | $1,057,321.44 | $938,900.97 |