Working
Capital Ratios by SectorData Used: Value Line database, of 5891 firms
Date of Analysis: Data used is as of January 2012
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 | 31 | 51.34% | 1.48% | 57.31% | 22.66% | -19.84% | 2.82% |
| Aerospace/Defense | 64 | 10.96% | 18.94% | 14.81% | 12.47% | 2.89% | 15.36% |
| Air Transport | 36 | 6.88% | 1.35% | 4.83% | 14.63% | -9.25% | 5.38% |
| Apparel | 57 | 12.30% | 16.66% | 8.17% | 10.18% | 17.24% | 27.41% |
| Auto Parts | 51 | 15.53% | 10.08% | 14.36% | 8.36% | 5.59% | 13.95% |
| Automotive | 12 | 23.81% | 9.14% | 10.88% | 15.71% | 19.37% | 35.08% |
| Bank | 426 | NA | NA | NA | NA | NA | NA |
| Bank (Midwest) | 45 | NA | NA | NA | NA | NA | NA |
| Beverage | 34 | 12.74% | 8.63% | 21.66% | 16.23% | 1.08% | 17.31% |
| Biotechnology | 158 | 15.01% | 12.31% | 5.70% | 122.67% | -5.83% | 116.85% |
| Building Materials | 45 | 12.94% | 10.93% | 9.56% | 10.24% | 7.66% | 17.91% |
| Cable TV | 21 | 6.44% | 0.51% | 9.17% | 14.39% | -9.65% | 4.75% |
| Chemical (Basic) | 16 | 12.61% | 14.91% | 12.82% | 16.29% | 9.68% | 25.97% |
| Chemical (Diversified) | 31 | 16.12% | 14.36% | 11.51% | 13.00% | 15.58% | 28.58% |
| Chemical (Specialty) | 70 | 15.31% | 10.74% | 8.83% | 8.71% | 12.60% | 21.32% |
| Coal | 20 | 8.98% | 6.53% | 8.63% | 14.73% | 3.61% | 18.34% |
| Computer Software | 184 | 20.55% | 1.22% | 4.88% | 63.69% | -11.16% | 52.53% |
| Computers/Peripherals | 87 | 14.68% | 4.23% | 12.06% | 16.66% | -1.97% | 14.69% |
| Diversified Co. | 107 | 84.60% | 10.84% | 10.51% | 35.20% | 71.65% | 106.85% |
| Drug | 279 | 19.41% | 11.91% | 8.83% | 28.83% | 7.53% | 36.36% |
| E-Commerce | 57 | 17.89% | 0.93% | 6.49% | 51.73% | -11.60% | 40.13% |
| Educational Services | 34 | 7.11% | 0.55% | 2.81% | 22.57% | -7.82% | 14.75% |
| Electric Util. (Central) | 21 | 11.87% | 8.83% | 8.59% | 3.93% | 8.98% | 12.91% |
| Electric Utility (East) | 21 | 13.49% | 6.64% | 9.20% | 5.35% | 8.33% | 13.68% |
| Electric Utility (West) | 14 | 10.00% | 3.97% | 10.04% | 5.78% | -0.59% | 5.19% |
| Electrical Equipment | 68 | 17.13% | 12.38% | 9.91% | 19.68% | 12.28% | 31.96% |
| Electronics | 139 | 16.11% | 12.91% | 14.29% | 10.16% | 10.63% | 20.79% |
| Engineering & Const | 25 | 16.01% | 2.59% | 7.87% | 10.84% | 3.30% | 14.13% |
| Entertainment | 77 | 18.47% | 4.96% | 14.04% | 16.14% | 1.72% | 17.85% |
| Entertainment Tech | 40 | 11.84% | 4.09% | 9.48% | 56.84% | -17.91% | 38.94% |
| Environmental | 82 | 15.43% | 1.36% | 6.83% | 6.12% | 0.48% | 6.60% |
| Financial Svcs. (Div.) | 225 | 43.50% | 1.03% | 20.00% | 112.73% | 11.08% | 123.81% |
| Food Processing | 112 | 8.67% | 11.88% | 8.87% | 4.54% | 8.01% | 12.55% |
| Foreign Electronics | 9 | 16.19% | 12.32% | 12.09% | 16.50% | 1.47% | 17.97% |
| Funeral Services | 6 | 10.32% | 5.42% | 9.99% | 8.73% | 3.76% | 12.48% |
| Furn/Home Furnishings | 35 | 11.45% | 14.01% | 9.23% | 8.24% | 13.45% | 21.69% |
| Healthcare Information | 25 | 22.05% | 0.50% | 3.08% | 28.55% | 2.00% | 30.54% |
| Heavy Truck & Equip | 21 | 27.58% | 16.97% | 12.80% | 13.99% | 24.35% | 38.34% |
| Homebuilding | 23 | 3.66% | 96.39% | 6.86% | 45.57% | 76.53% | 122.10% |
| Hotel/Gaming | 51 | 7.67% | 5.64% | 4.81% | 17.48% | -2.12% | 15.36% |
| Household Products | 26 | 9.95% | 10.38% | 9.28% | 4.57% | 4.70% | 9.26% |
| Human Resources | 23 | 17.83% | 0.07% | 5.16% | 6.27% | 4.81% | 11.08% |
| Industrial Services | 137 | 18.32% | 3.72% | 7.78% | 8.21% | 10.25% | 18.47% |
| Information Services | 27 | 17.18% | 0.35% | 12.63% | 10.59% | -1.61% | 8.98% |
| Insurance (Life) | 30 | NA | NA | NA | NA | NA | NA |
| Insurance (Prop/Cas.) | 49 | 16.39% | 0.00% | 6.02% | NA | 6.02% | NA |
| Internet | 186 | 9.16% | 3.19% | 10.76% | 64.01% | -8.44% | 55.57% |
| IT Services | 60 | 16.97% | 0.30% | 3.81% | 23.23% | 2.88% | 26.10% |
| Machinery | 100 | 16.50% | 15.97% | 10.43% | 12.80% | 16.27% | 29.08% |
| Maritime | 52 | 9.37% | 2.08% | 5.04% | 22.16% | 3.32% | 25.49% |
| Med Supp Invasive | 83 | 18.55% | 14.23% | 7.79% | 19.58% | 22.14% | 41.72% |
| Med Supp Non-Invasive | 146 | 8.97% | 8.21% | 10.57% | 11.28% | 3.04% | 14.32% |
| Medical Services | 122 | 7.17% | 0.72% | 10.66% | 13.30% | -5.59% | 7.71% |
| Metal Fabricating | 24 | 13.51% | 14.47% | 7.99% | 23.22% | 18.02% | 41.24% |
| Metals & Mining (Div.) | 73 | 11.29% | 12.18% | 8.61% | 20.32% | 6.22% | 26.54% |
| Natural Gas (Div.) | 29 | 16.14% | 2.90% | 20.15% | 11.88% | -4.26% | 7.63% |
| Natural Gas Utility | 22 | 12.44% | 7.73% | 7.04% | 2.24% | 5.53% | 7.77% |
| Newspaper | 13 | 11.96% | 1.02% | 6.59% | 10.99% | -3.13% | 7.86% |
| Office Equip/Supplies | 24 | 14.96% | 8.88% | 10.69% | 7.32% | 6.78% | 14.10% |
| Oil/Gas Distribution | 13 | 13.52% | 4.88% | 14.59% | 4.19% | -0.01% | 4.18% |
| Oilfield Svcs/Equip. | 93 | 21.62% | 11.97% | 11.40% | 15.18% | 16.89% | 32.07% |
| Packaging & Container | 26 | 13.56% | 12.61% | 11.48% | 6.67% | 9.01% | 15.68% |
| Paper/Forest Products | 32 | 11.65% | 11.28% | 8.73% | 9.29% | 10.19% | 19.49% |
| Petroleum (Integrated) | 20 | 11.93% | 6.43% | 14.14% | 6.82% | 1.98% | 8.79% |
| Petroleum (Producing) | 176 | 10.98% | 5.01% | 9.05% | 6.79% | 2.28% | 9.07% |
| Pharmacy Services | 19 | 5.17% | 7.85% | 5.65% | 1.61% | 3.68% | 5.29% |
| Pipeline MLPs | 27 | 10.36% | 3.75% | 6.73% | 1.65% | 0.88% | 2.53% |
| Power | 93 | 14.33% | 8.06% | 11.04% | 19.11% | 10.94% | 30.05% |
| Precious Metals | 84 | 6.22% | 14.03% | 10.07% | 37.88% | 7.21% | 45.09% |
| Precision Instrument | 77 | 17.71% | 14.59% | 7.81% | 30.27% | 15.14% | 45.41% |
| Property Management | 31 | 40.88% | 3.31% | 46.60% | 31.48% | -3.02% | 28.46% |
| Public/Private Equity | 11 | 54.35% | 0.59% | 12.23% | 60.48% | 31.62% | 92.10% |
| Publishing | 24 | 17.22% | 5.63% | 9.01% | 9.58% | 0.81% | 10.38% |
| R.E.I.T. | 5 | 5.65% | 0.00% | 15.78% | 69.80% | -10.12% | 59.68% |
| Railroad | 12 | 8.74% | 3.26% | 7.66% | 9.25% | -1.76% | 7.50% |
| Recreation | 56 | 8.86% | 5.96% | 4.43% | 11.33% | -0.96% | 10.37% |
| Reinsurance | 13 | NA | NA | NA | NA | NA | NA |
| Restaurant | 63 | 2.98% | 1.97% | 3.51% | 8.83% | -4.82% | 4.01% |
| Retail (Hardlines) | 75 | 8.04% | 14.69% | 9.25% | 8.99% | 8.40% | 17.39% |
| Retail (Softlines) | 47 | 1.47% | 12.90% | 6.71% | 12.35% | 3.40% | 15.76% |
| Retail Automotive | 20 | 7.64% | 17.79% | 9.29% | 2.32% | 13.56% | 15.87% |
| Retail Building Supply | 8 | 1.99% | 16.13% | 7.78% | 1.73% | 5.88% | 7.61% |
| Retail Store | 37 | 2.17% | 10.82% | 8.10% | 3.57% | 0.88% | 4.44% |
| Retail/Wholesale Food | 30 | 2.45% | 5.96% | 6.62% | 3.14% | -0.01% | 3.14% |
| Securities Brokerage | 28 | 126.90% | 546.88% | 257.43% | 150.49% | 123.16% | 273.65% |
| Semiconductor | 141 | 11.96% | 12.12% | 8.19% | 42.89% | 6.93% | 49.82% |
| Semiconductor Equip | 12 | 15.52% | 14.03% | 10.94% | 51.06% | 12.51% | 63.57% |
| Shoe | 19 | 12.68% | 15.14% | 7.18% | 18.26% | 16.28% | 34.55% |
| Steel | 32 | 10.52% | 18.66% | 10.66% | 10.66% | 11.41% | 22.07% |
| Telecom. Equipment | 99 | 17.69% | 8.34% | 11.28% | 50.49% | -3.38% | 47.10% |
| Telecom. Services | 74 | 10.55% | 1.44% | 14.83% | 16.17% | -12.38% | 3.78% |
| Telecom. Utility | 25 | 12.80% | 1.66% | 13.48% | 5.82% | -7.76% | -1.95% |
| Thrift | 148 | NA | NA | NA | NA | NA | NA |
| Tobacco | 11 | 6.87% | 13.08% | 6.78% | 7.62% | -2.44% | 5.18% |
| Toiletries/Cosmetics | 15 | 8.50% | 12.47% | 6.10% | 10.42% | 8.55% | 18.97% |
| Trucking | 36 | 11.19% | 0.67% | 5.02% | 6.15% | 5.03% | 11.19% |
| Utility (Foreign) | 4 | 11.77% | 6.62% | 9.06% | 9.78% | 7.52% | 17.31% |
| Water Utility | 11 | 15.54% | 3.67% | 11.79% | 1.68% | 7.51% | 9.19% |
| Wireless Networking | 57 | 17.45% | 5.86% | 8.17% | 17.64% | 7.62% | 25.26% |
| Total Market | 5891 | 16.34% | 14.43% | 13.75% | 20.31% | 7.01% | 27.33% |