Annual statement studies - financial ratio benchmark 2008 2009

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2008 2009

Financial Ratio Benchmarks



RMA Annual Statement Studies® Copyright, Ordering, Licensing, and Use of Data
All of the information contained herein is obtained from sources believed to be accurate and reliable. ALL REPRESENTATIONS CONTAINED HEREIN ARE BELIEVED BY RMA TO BE AS ACCURATE AS THE DATA AND METHODOLOGIES WILL ALLOW. HOWEVER,BECAUSE OF THE POSSIBILITIES OF HUMAN AND MECHANICAL ERROR, AS WELL AS UNFORESEEN FACTORS BEYOND RMA’S CONTROL, THE INFORMATION HEREIN IS PROVIDED “AS IS” WITHOUT WARRANTY OF ANY KIND. RMA MAKES NO REPRESENTATIONS OR WARRANTIES EXPRESS OR IMPLIED TO A SUBSCRIBER OR LICENSEE OR ANY OTHER PERSON OR ENTITY AS TO THE ACCURACY, TIMELINESS, COMPLETENESS, MERCHANTABILITY OR FITNESS FOR ANY PARTICULAR PURPOSEOF ANY OF THE INFORMATION CONTAINED IN THIS BOOK. MOREOVER, INFORMATION IS SUPPLIED WITHOUT WARRANTY ON THE UNDERSTANDING THAT ANY PERSON WHO ACTS UPON IT OR OTHERWISE CHANGES POSITION IN RELIANCE THEREON DOES SO ENTIRELY AT SUCH PERSON’S OWN RISK. This Annual Statement Studies® book and information is not intended to provide loan advice or recommendations of any kind. The information containedherein is intended for educational, informational, and research purposes only. Accordingly, RMA does not offer any advice regarding the suitability of any loan, of any debtor or of any other business determination related to the information contained in this Annual Statement Studies® book. You use this book and information at your own risk, and RMA assumes no responsibility or liability for anyadvice or other guidance that you may take from this book or the information contained therein. Prior to making any business decisions, you should conduct all necessary due diligence as may be appropriate under the circumstances, and RMA assumes no responsibility or liability for any business decisions, including but not limited to loan decisions, or other services rendered by you based upon theStatement Studies® data or results obtained therefrom.

The Annual Statement Studies: Financial Ratio Benchmarks, 2008-2009 is a copyrighted product of RMA. All rights reserved. No part of this product may be copied, reproduced, replicated, disseminated, or distributed in any form or by any means, electronic or mechanical, without the express written permission of RMA.
To obtain permission to copy,quote, reproduce, replicate, disseminate, or distribute the Statement Studies® data/material please fax or e-mail a brief letter stating who you are and how you intend to use the Statement Studies® data to: Statement Studies Information Products at fax number 215-446-4101 or via e-mail to Depending on the requested use, RMA may require a license agreement and royalty fee. ALicense Agreement is required if you wish to use or incorporate any portion of the data, in whole or in part in other products that will in turn be sold to others, such as in software oriented or derived products, scholarly publications, or training materials. To purchase a copy, or additional copies, of the Statement Studies® data in book or online format, contact RMA’s Customer Relations at1-800-677-7621. Regional data presented in the same fashion as you see in this book is only available in eStatement Studies. If you have a question regarding the data please reference the detailed explanatory notes provided in the Help section of the enclosed product. If you are unable to find the answer to your question please contact us by e-mail at: Be sure to include your detailedquestion along with your telephone number, fax number, and e-mail address. The Risk Management Association 1801 Market Street, Suite 300 Philadelphia, PA 19103 ©2008 by RMA. ISBN # 978-1-57070-319-5


Founded in 1914, the Risk Management Association is a not-for-profit, member-driven professional association whose sole purpose is to advance the use...
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