Working
Capital Ratios by SectorData Used: Value Line database, of 6177 firms
Date of Analysis: Data used is as of January 2013
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 | 32 | 49.32% | 1.25% | 57.07% | 18.49% | -15.76% | 2.74% |
| Aerospace/Defense | 66 | 10.91% | 22.15% | 12.94% | 12.47% | 3.70% | 16.17% |
| Air Transport | 36 | 6.58% | 1.37% | 4.66% | 12.86% | -9.83% | 3.02% |
| Apparel | 54 | 10.92% | 17.51% | 7.14% | 8.23% | 17.43% | 25.66% |
| Auto Parts | 54 | 15.09% | 9.57% | 13.70% | 7.90% | 6.54% | 14.45% |
| Automotive | 12 | 24.62% | 9.92% | 12.95% | 16.39% | 18.26% | 34.65% |
| Bank | 416 | NA | NA | NA | NA | NA | NA |
| Bank (Midwest) | 68 | NA | NA | NA | NA | NA | NA |
| Beverage | 35 | 12.10% | 10.34% | 20.94% | 14.63% | 2.45% | 17.08% |
| Biotechnology | 214 | 17.55% | 12.85% | 6.24% | 126.09% | 3.04% | 129.13% |
| Building Materials | 43 | 11.62% | 11.03% | 9.32% | 10.15% | 7.14% | 17.29% |
| Cable TV | 20 | 7.84% | 0.72% | 9.53% | 8.87% | -8.83% | 0.03% |
| Chemical (Basic) | 18 | 11.21% | 14.06% | 12.10% | 11.70% | 11.03% | 22.73% |
| Chemical (Diversified) | 33 | 14.65% | 13.72% | 10.31% | 12.49% | 14.01% | 26.50% |
| Chemical (Specialty) | 70 | 15.17% | 11.66% | 8.61% | 8.16% | 14.24% | 22.40% |
| Coal | 20 | 10.08% | 8.18% | 10.25% | 11.01% | 4.02% | 15.03% |
| Computer Software | 191 | 20.19% | 0.97% | 4.57% | 66.26% | -11.79% | 54.47% |
| Computers/Peripherals | 81 | 14.51% | 3.95% | 12.35% | 14.96% | -1.42% | 13.53% |
| Diversified Co. | 113 | 65.40% | 12.91% | 10.48% | 31.43% | 51.59% | 83.02% |
| Drug | 223 | 20.11% | 12.03% | 10.80% | 27.46% | 8.77% | 36.23% |
| E-Commerce | 64 | 17.28% | 0.76% | 6.32% | 51.46% | -12.77% | 38.69% |
| Educational Services | 33 | 6.04% | 0.55% | 2.75% | 23.57% | -5.34% | 18.23% |
| Electric Util. (Central) | 20 | 10.30% | 8.66% | 8.59% | 2.35% | 7.13% | 9.48% |
| Electric Utility (East) | 17 | 10.75% | 7.15% | 9.03% | 5.13% | 4.96% | 10.09% |
| Electric Utility (West) | 15 | 9.96% | 4.27% | 9.75% | 4.33% | -0.65% | 3.68% |
| Electrical Equipment | 64 | 16.45% | 12.30% | 9.80% | 18.29% | 12.38% | 30.68% |
| Electronics | 123 | 14.99% | 12.15% | 12.59% | 8.88% | 11.11% | 19.99% |
| Engineering & Const | 30 | 15.53% | 4.11% | 8.49% | 9.97% | 3.85% | 13.82% |
| Entertainment | 76 | 18.92% | 5.02% | 13.14% | 14.41% | 3.72% | 18.13% |
| Entertainment Tech | 42 | 10.81% | 4.54% | 8.42% | 57.32% | -17.58% | 39.74% |
| Environmental | 84 | 15.34% | 2.31% | 6.89% | 4.70% | 1.65% | 6.34% |
| Financial Svcs. (Div.) | 256 | 33.01% | 1.30% | 17.43% | 116.02% | 18.08% | 134.10% |
| Food Processing | 119 | 8.07% | 10.97% | 8.53% | 4.73% | 7.33% | 12.06% |
| Foreign Electronics | 10 | 17.88% | 13.33% | 12.18% | 14.84% | 2.96% | 17.80% |
| Funeral Services | 6 | 10.60% | 5.70% | 9.81% | 5.57% | 4.18% | 9.75% |
| Furn/Home Furnishings | 32 | 11.69% | 13.01% | 9.01% | 6.64% | 12.73% | 19.38% |
| Healthcare Information | 20 | 23.95% | 0.56% | 3.10% | 40.29% | 5.18% | 45.47% |
| Heavy Truck & Equip | 23 | 23.32% | 17.42% | 12.36% | 11.26% | 21.10% | 32.36% |
| Homebuilding | 22 | 3.15% | 106.70% | 7.62% | 39.00% | 86.48% | 125.48% |
| Hotel/Gaming | 57 | 10.22% | 4.14% | 4.10% | 16.73% | -1.68% | 15.05% |
| Household Products | 27 | 9.58% | 9.74% | 9.10% | 5.78% | 4.70% | 10.48% |
| Human Resources | 25 | 17.18% | 0.06% | 4.70% | 4.81% | 5.00% | 9.81% |
| Industrial Services | 136 | 18.57% | 3.77% | 8.14% | 10.03% | 9.23% | 19.26% |
| Information Services | 28 | 18.55% | 0.00% | 11.41% | 11.41% | -0.35% | 11.05% |
| Insurance (Life) | 32 | NA | NA | NA | NA | NA | NA |
| Insurance (Prop/Cas.) | 62 | NA | NA | NA | NA | NA | NA |
| Internet | 194 | 9.23% | 3.82% | 11.58% | 56.80% | -6.87% | 49.93% |
| Investment Companies | 31 | 57.52% | 0.00% | 22.33% | 13.26% | -1.09% | 12.17% |
| IT Services | 63 | 16.26% | 0.42% | 3.87% | 20.61% | 1.72% | 22.33% |
| Machinery | 94 | 16.36% | 15.66% | 9.29% | 9.95% | 16.92% | 26.87% |
| Maritime | 51 | 10.40% | 2.50% | 5.27% | 16.98% | 3.06% | 20.05% |
| Med Supp Invasive | 87 | 18.40% | 14.54% | 7.93% | 21.56% | 19.76% | 41.32% |
| Med Supp Non-Invasive | 143 | 8.99% | 8.39% | 10.71% | 11.93% | 3.10% | 15.04% |
| Medical Services | 118 | 7.65% | 0.88% | 9.62% | 8.93% | -1.19% | 7.74% |
| Metal Fabricating | 25 | 17.17% | 13.59% | 5.67% | 17.35% | 19.09% | 36.44% |
| Metals & Mining (Div.) | 77 | 9.92% | 11.44% | 12.92% | 17.58% | 3.48% | 21.06% |
| Natural Gas (Div.) | 31 | 16.11% | 2.54% | 21.14% | 13.16% | -3.66% | 9.51% |
| Natural Gas Utility | 27 | 9.39% | 4.70% | 6.45% | 2.55% | 4.92% | 7.46% |
| Newspaper | 14 | 12.04% | 0.87% | 5.76% | 9.87% | -1.89% | 7.98% |
| Office Equip/Supplies | 22 | 14.07% | 8.81% | 10.49% | 6.91% | 6.55% | 13.46% |
| Oil/Gas Distribution | 12 | 12.46% | 3.64% | 14.45% | 4.35% | -0.80% | 3.55% |
| Oilfield Svcs/Equip. | 81 | 23.04% | 12.41% | 11.46% | 13.68% | 17.66% | 31.34% |
| Packaging & Container | 27 | 13.40% | 11.89% | 10.92% | 5.79% | 8.77% | 14.56% |
| Paper/Forest Products | 32 | 12.53% | 11.00% | 8.67% | 9.40% | 11.04% | 20.44% |
| Petroleum (Integrated) | 26 | 11.16% | 6.03% | 12.74% | 5.26% | 1.96% | 7.22% |
| Petroleum (Producing) | 176 | 9.29% | 3.35% | 8.68% | 4.98% | -0.57% | 4.41% |
| Pharmacy Services | 18 | 4.98% | 8.73% | 4.75% | 3.54% | 4.18% | 7.72% |
| Pipeline MLPs | 53 | 9.07% | 3.08% | 6.73% | 1.27% | 0.06% | 1.33% |
| Power | 101 | 17.09% | 8.22% | 10.94% | 12.88% | 6.55% | 19.44% |
| Precious Metals | 83 | 5.93% | 13.96% | 10.27% | 31.33% | 7.69% | 39.01% |
| Precision Instrument | 82 | 17.58% | 14.50% | 7.19% | 24.19% | 16.67% | 40.87% |
| Property Management | 31 | 34.46% | 2.40% | 37.81% | 28.47% | -1.45% | 27.02% |
| Public/Private Equity | 12 | 21.06% | 3.08% | 18.72% | 72.67% | -12.46% | 60.21% |
| Publishing | 29 | 22.19% | 7.10% | 9.88% | 6.91% | 9.84% | 16.76% |
| R.E.I.T. | 127 | 5.65% | 0.00% | 15.78% | 95.40% | -10.12% | 85.28% |
| Railroad | 12 | 8.82% | 3.23% | 7.34% | 5.69% | -1.44% | 4.24% |
| Recreation | 51 | 8.48% | 5.87% | 4.31% | 10.43% | -1.34% | 9.09% |
| Reinsurance | 11 | NA | NA | NA | NA | NA | NA |
| Restaurant | 65 | 3.19% | 2.49% | 3.84% | 8.70% | -5.00% | 3.70% |
| Retail (Hardlines) | 79 | 8.29% | 14.54% | 9.26% | 9.65% | 7.26% | 16.91% |
| Retail (Softlines) | 42 | 0.84% | 13.01% | 6.31% | 11.18% | 3.43% | 14.61% |
| Retail Automotive | 19 | 9.48% | 17.59% | 9.80% | 2.39% | 13.70% | 16.10% |
| Retail Building Supply | 10 | 2.13% | 15.48% | 7.58% | 2.64% | 5.22% | 7.85% |
| Retail Store | 38 | 2.16% | 10.92% | 8.14% | 2.99% | 0.77% | 3.76% |
| Retail/Wholesale Food | 30 | 3.42% | 5.69% | 6.40% | 2.50% | 1.16% | 3.66% |
| Securities Brokerage | 27 | 151.87% | 554.59% | 351.12% | 249.29% | 54.70% | 303.98% |
| Semiconductor | 142 | 10.97% | 11.94% | 7.41% | 36.49% | 6.28% | 42.77% |
| Semiconductor Equip | 10 | 16.06% | 15.10% | 12.66% | 40.45% | 12.78% | 53.23% |
| Shoe | 17 | 11.94% | 15.46% | 6.94% | 13.94% | 17.31% | 31.24% |
| Steel | 33 | 11.37% | 19.86% | 9.51% | 7.05% | 16.40% | 23.45% |
| Telecom. Equipment | 105 | 17.25% | 7.75% | 10.14% | 54.67% | -1.72% | 52.95% |
| Telecom. Services | 76 | 10.96% | 1.53% | 14.67% | 18.67% | -11.41% | 7.25% |
| Telecom. Utility | 23 | 12.74% | 1.51% | 13.18% | 6.06% | -6.11% | -0.05% |
| Thrift | 170 | NA | NA | NA | NA | NA | NA |
| Tobacco | 11 | 6.83% | 12.22% | 6.15% | 7.62% | -1.90% | 5.72% |
| Toiletries/Cosmetics | 14 | 8.34% | 11.95% | 6.29% | 10.01% | 7.99% | 18.00% |
| Trucking | 34 | 11.07% | 0.82% | 5.50% | 4.44% | 4.88% | 9.32% |
| Water Utility | 11 | 12.50% | 3.69% | 10.99% | 2.37% | 13.87% | 16.24% |
| Wireless Networking | 58 | 15.00% | 6.80% | 6.21% | 17.11% | 8.99% | 26.10% |
| Total Market | 6177 | 15.22% | 12.01% | 12.99% | 19.60% | 5.88% | 25.48% |