When starting a business or comparing a company's performance to competitors in its industry, you will need sample financial statements, also known as “industry norms” or “operating ratios”. Data for typical operating items such as assets, debt, sales, profit, labor, advertising, rent, and insurance expense, as well as other financial ratios may be found in the sources listed below. These figures are published by industry groups, banks, and trade associations for use as benchmarks. They are compiled by analyzing the financial statements of companies in that particular industry and calculating the mean or average figure for selected categories.
