Scope
The analytical industry ratios are provided in tabular and graphical form. The source data, published by the Central Statistical Office of Poland, allow to calculate 35 indicators for the respective industries (18 industries compliant with the PKD 2007 classification), including 14 indicators available based on quarterly data and 35 indicators available for yearly data.
The values of industry ratios are shown, for the selected industry, region and periods, in the following 5 groups of ratios:
- liquidity,
- profitability,
- efficiency (activity),
- debt management,
- general performance.
By default, the tables contain basic analytical ratios, however it is also possible for each of the tables to include additional ratios. Furthermore, for each group, it is possible to create charts depicting changes of industry ratios’ values (up to 3 data series).
The analytical industry ratios can be downloaded in the following data formats:
- csv – it includes all ratios for the selected industry, region and periods,
- xls – it includes only the ratios which were selected by the User in each group,
- pdf – it includes only the ratios which were selected by the User in each group, as well as the charts created for them,
- png – in this format it is possible to download individual tables and charts.
A detailed list of ratios is given below. All listed ratios are available for yearly periods. Additionally, ratios available for quarterly periods are written in italics and contain the ✓ symbol at the end of the line.
- LIQUIDITY RATIOS
- Current ratio ✓
- Quick ratio ✓
- Cash ratio ✓
- Net working capital to current assets ✓
- PROFITABILITY RATIOS
- Gross profit margin ✓
- Operating profit margin ✓
- Return on sales (ROS) ✓
- Return on assets (ROA)
- Return on equity (ROE)
- Basic earning power ratio
- Return on share (initial) capital
- EFFICIENCY (ACTIVITY) RATIOS
- Inventory/stock turnover ratio (in days) / Inventories cycle ✓
- Receivables turnover ratio (in days) / Receivables cycle ✓
- Liabilities turnover ratio (in days) / Liabilities cycle ✓
- Operating cycle (in days) ✓
- Cash conversion cycle (in days) ✓
- Total assets turnover
- Tangible fixed assets turnover
- Intangible assets turnover ratio
- Operating costs ratio ✓
- Financial costs ratio ✓
- DEBT MANAGEMENT RATIOS
- Equity ratio
- Adjusted equity ratio
- Debt ratio
- Debt-to-equity ratio
- Long-term debt to equity
- Short-term debt to equity
- Fixed assets to long-term debt ratio
- GENERAL PERFORMANCE RATIOS
- Assets structure ratio
- Capital structure ratio
- Long-term solvency ratio based on equity coverage
- Long-term solvency ratio based on fixed capital coverage
- Long-term solvency ratio based on debt coverage
- Synthetic ratio of financial stability
- Share (Initial) capital ratio