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WPCE2@V?"5139"!U__ T```h̻*3Dl1}ώ  ~L~  C ~f  ~  F    ~    +    ~    G  ~  6    ~   ?    ~      ~    /       ~ < ~Z/ X5.~~f1Z +}~]/u.,~~^/u88.}~g   i                                                ~]     f                                                                                     ~]     e~^=;)7%~x10'  ~|      r~{    q~x    s                                                        ~؄]                             h~/~ ~ "~  \                                 i   ~~$9 ~%8~\^ ~  &                                                                  1~     ~ 6  ~   6%                                               1   2  3~?~W~6+~.  #~N ~=<~?<~=~= ~#~;@~U \ ~U  ~~X~~ ~} ~| $~{ C~z +~y ɺ  |~w      ~v  8~u +~z  ,~z ,~  Һ  |   ~w~w~w~g~~ ~ ~w ~ ~ ~u ~W~V'~U  ~U \ ~V \ ~V  ~~Y~ ~     ~~    ~}     ~|    ~{  ~z   ~y  ~/~x 0~ 7~w   ~~   ~  ~    ~x     ~w   % ~   . ~      ֺ      ~ ~  ~    ~    ~  ~  ~  ~ ~ ~ ~  ~X~W&~V  ~V \ ~V \ ~V  ~~Y~{  ~y    ~w    ~x H( J{~}N'=L~}N&(f|~}O `~zK  a~}Z       a~}J0- (. `~}0/a~}H1SO`~|IISOc~zO$  b  !   ~|~{~z~y~x~w  ~ ~X~W&~V  ~V \  X Z~ ~g~~14~14~1  4~1  4~14~1  4~1   4~1  4~14~1  4~1   4   ~14~14~14 ~kZ X        ( ~'~ǁ   r~  , T~    R~    3      L             u       H~        /                  ~        L      R   x         ~                                !    e          ~                         %   l       ,~                       5  k          ~             '   -  o           ~ 0 "           ,  e              ~                            f             )                                            ~     ( c          W~      s~ǁ(  s~ 5    ) WPWin 6.0/OLE 1.0 Prefix Information MarkerWPDraw30.Drawingࡱ>  !"# %&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry`.@p@U@Ole 7WPG20H2CompObjt'F! WP 7 [1] `.@pCorel Presentations 8 Drawing Embed SourceWPDraw30.Drawing9qdWPCE2@V?"5139"!U__ T```h̻*3Dl1}ώ  ~L~  C ~f  ~  F    ~    +    ~    G  ~  6    ~   ?    ~      ~    /       ~ < ~Z/ X5.~~f1Z +}~]/u.,~~^/u88.}~g   i                                                ~]     f                                                                                     ~]     e~^=;)7%~x10'  ~|      r~{    q~x    s                                                        ~؄]                             h~/~ ~ "~  \                                 i   ~~$9 ~%8~\^ ~  &                                                                  1~     ~ 6  ~   6%                                               1   2  3~?~W~6+~.  #~N ~=<~?<~=~= ~#~;@~U \ ~U  ~~X~~ ~} ~| $~{ C~z +~y ɺ  |~w      ~v  8~u +~z  ,~z ,~  Һ  |   ~w~w~w~g~~ ~ ~w ~ ~ ~u ~W~V'~U  ~U \ ~V \ ~V  ~~Y~ ~     ~~    ~}     ~|    ~{  ~z   ~y  ~/~x 0~ 7~w   ~~   ~  ~    ~x     ~w   % ~   . ~      ֺ      ~ ~  ~    ~    ~  ~  ~  ~ ~ ~ ~  ~X~W&~V  ~V 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                                                                                                                                                                                                                                                                                      (O$  g"CEUS.,  _ Volume2: 0  ReferenceYear1996    X 0  SmallandMediumFirms    X 0  Revenueunder$25million    X 0  SICEGroups    X   15Ratiosavailable g"CEUS.,  _ XX STEP2.InFinancialPerformanceIndicators #Xx X =# w g"CEUS.,  _ Provincial: 0  1996,1997,19980 << < <  X   SmallandMediumFirms0  <<  X   Revenueunder$5million X   SICEgroups X   6Ratiosavailable8 CSY_ekqw}Numbers 2Numbers1.1.1.1.1.1.1.1. g"CEUS.,  _  XXSTEP3.StartingtheApplication#Xx X C#  g"CEUS.,  _ XX STEP4.  ViewingandComparingIndustryData #Xx X =# g"CEUS.,  _  XXSTEP6.0  VolumeandSICInformation#Xx X C#  g"CEUS.,  _ XX STEP5.0  ExportingandPrinting #Xx X =#   g"CEUS.,  _  +-!XX  StatisticsCanadaCD:TheFinancialPerformanceIndicators #Xx X! +-C#   RyersonPolytechnicUniversityLibrary @@ StatisticsCanadaStandaloneComputer 00  Userguide,proposedMarch,2000    b g"CEUS.,  _  XX1. X ToStartUsingFinancialPerformanceIndicator#Xx X C# [VZY I&mage <=8C HKKKK(.3g$ \!CEUS.,  XXXX'dxd d'dxd( $ Figure  1  Level 1Level 2Level 3Level 4Level 5]]]]'dxd  d dVWC<<CLevel 1Level 2Level 3Level 4Level 5(.3g$ \!CEUS.,  ($$   1  3 TripledxdCTriple 1+| d d d \!CEUS.,  _   8x XXdd8T |@zD40l~ ^ `E^ |T T |zD40l~ ^ `E^ | (#(#        (#(#T   TheFinancialPerformanceIndicatorsCDRomiscomprisedofkeyfinancialratiosforindustriesinCanadabyprovinceandindustrialsizefor1996,1997,and1998.TheCDRomissetupontheStatisticsCanadastandaloneworkstationinthelibraryandcanbeaccessedbydoubleclickingontheFinancialPerformanceIndicatorIcon.]XXFordetailedinformationonVolumeinformationandSICC/SICEpleaserefertothe STEP6:VolumeandSIC 0  Information attheendofthedocument.Forfurtherdescriptionanddefinitionspleaserefertoguideattheback   thisdocument,ordoubleclickonthe GeneralHelp iconinFPICDRom. p  #Xx X]# qAz;+'dzSZ `E!ZttrYq (#(#   (#(# L  Ax3 L  3      32A3  0 `   Clickonthe FinancialPerformanceIndicator iconontheDesktop 33݌8` (#` (# Ќ    3      32A3  0 `   awindowopenswith8provincialiconsdealingwithsmalltomediumfirms ( (revenueunder$5million)and3volumesoflargefirms(revenueover$5million). 3E݌ ` (#` (# Ќ    3      3v 2A3  0 `   Clickontheicontoopen. 3v ݌` (#` (# Ќ        ` OR      `   3      3 2A3  0 `   Clickonthe StartMenu intheTaskbar. 3 ݌h` (#` (# Ќ  L 9x L   UsingtheStartMenu H!  L  Ax9L  3   0   3 2A3  0` (#(#  Gointo Programs>StatisticsCanada>FinancialPerformanceIndicator> (#x!  choosetheprovinceorvolume. 3 ݌$h"` (#` (# Ќ  0    (#(#    SelectinganIcon/Database  %H!$   3      3z2A3  0 `   CanadaLevelData: Volume1,Volume2,orVolume3 3z݌'(#&` (#` (# Ќ    3      3s2A3  0 `   ProvincialLevelData: Atlantic,Quebec,Ontario,Manitoba,Saskatchewan, )%( Alberta,BritishColumbia,AndManitobaSaskatchewan. 3s݌ *%)` (#` (# Ќ    3    32A3  0    ContentofDatabases:  3݌(#(# Ќ  t#>.*h~ | `E |  |t (#(# Volume1: 0 ` ReferenceYear1998 h     MediumandLargeFirms ` ` (#    ` Revenueover$5million  0 ` SICCgroups ` ` (#    ` 15Ratiosavailable (#(#q';+'hv `E6 <<6 <q (#(# Volume3: 0 ` 1996,1997,19980 ` ` (# 0  0` (#SmallandMediumfirms    p  Revenueunder$25million ` ` (#   0 ` SICEgroups ` ` (#    ` 6Ratiosavailableq&z;+'dz  `E.ttfq     (#(#L  Axx L  3      3y2A3  0 `   The StatisticsCanada windowappears. 3y݌` (#` (# Ќ    3      3f2A3  0 `   Toenterclickon English . 3f݌` (#` (# Ќ    3      3N2A3  0 `   Toacceptthelicenceagreement,clickon AcceptTerms . 3N݌p` (#` (# Ќ  Thiswillbringupthe MenuSelectionWindow . Inthiswindowyouwillfindthereference P year(i.e.1998)andvolume,thesizeoftheindustrythatwillbeanalysed(Forexample,smalltomediumorlargefirms),thevolumeorprovince(i.e.Ontario),andthreeicons: Start 0  (#(#Application,GeneralHelp,andAbout  FinancialPerformanceIndicators. xU\B2.h~0|  `@E| N Ox    StartApplication leadstotheactual 0   industrydata, GeneralHelp gives     descriptionsanddefinitionsonfinancial  andbalancesheetratios,and About "    FinancialPerformanceIndicators  #!   leadstoproductinformation. P  Axx -P      (#(# ,`'*  8x XXdXXd8   q/z;+'dz `EttL8q (#(#    (#(#    Clickonthe StartApplication icononthescreen. p L  hx L  3    3!23  0    Selectthetypeofanalysisthatyouwanttodofromthefollowing(clickonthecircle P  nexttotheoption). 3!"݌ (#(# Ќ  L ( 8h L  3      3#2   1  .3  0 `   Viewtheindustrydata . 3##݌ p ` (#` (# Ќ     ` (Viewthefinancialdataoftheselectedindustry).  3      3$2   2  .3  0 `   Compareyourfirmtoitsindustry . 3$ %݌@ ` (#` (# Ќ  0  0` (#(#(Thiswillfacilitateanassessmentofyourfirm'sfinancialperformanceandpositionrelativetoanindustrybenchmark.) ` (#` (# L  h8(L  3    3&23  0    Choosethetablestructurethatyouwouldlikeyourdatatobepresentedin.Therearetwo  typesoftablestructuresinFPI: 3&'݌ (#(# Ќ     `  (Note:thesechoicesareonlyavailablewhenusingVolume1and2)   L ( 8h L  3   0   3)2   1  .3  0` (#(#  FinancialRatiosTable  3)V)݌`` (#` (# Ќ  0  0` (#(#Thisdataincludesprofitability,efficiency,andSolvencyratios) ` (#` (#   3      3*2   2  .3  0 `   BalanceSheetTable  3**݌0` (#` (# Ќ  0  0` (#(#Dataincludesassets,liabilities,totaloperatingassets,totalliabilities,totalshareholdersequity,andtotalliabilitiesandshareholdersequity. ` (#` (# L  h8(L  3    3,23  0    Selectthe Industry . 3,,݌@(#(# Ќ  L ( 8h L  3      3.2   1  .3  0 `   SearchIndustryAlphabetically  3.8.݌ ` (#` (# Ќ  L  Ax8(L0  0` (#(#Clickonthe AlphabeticalIndustryList buttononthescrollbar.Thiswillpop ! upanalphabeticalindustrylist,whichcanbeusedtolocatethedesiredindustry. ` (#` (# P (8x .P     2.0 ` SearchIndustryBySector $"` (#` (# 0  0` (#(#(Forexample,BusinessService,Finance,Manufacturing,orConstructionIndustriesetc) ` (#` (#   3      312   2  .3  0 `   SearchIndustryByKeyWord  311݌P(#&` (#` (# Ќ  L  Ax8(L0  0` (#(#The Searchby boxletsyousearcheithertheindustrytitleortheindustry @)$' definitionforthekeyword. ` (#` (# L  hx L  3      `  3 423  0   Usethe Wordforms boxtospecifytheexactwordorsomepartofthe  +p&) word. 3 4N4݌,`'* (# (# Ќ    3      `  3G523  0   Enteryourkeywordinthe Entertext boxandclickonthe Search   button. 3G55݌  (# (# Ќ    3      `  3623  0   Ifamatchisfound,alistofavailableindustrieswillappear.Iftheword  entereddoesnotfindamatchintheindustrylist,thenamessagewillappeartoindicatethatnomatchwasfound. 366݌  (# (# Ќ  L ( 8h L     4.0 ` SearchIndustryBySIC . P ` (#` (# L  Ax8(L0  0` (#(#Volume1usestheSIC-Cclassificationwhilevolumes2and3usetheSIC-Eclassification. ` (#` (# L  Axx L  3      `  3#:2A3  0   Tosearchforanindustrysimplyclickonthe SICSearch buttononthe  p  scrollbarandaninputboxwillappear. 3#:f:݌  (# (# Ќ    3      `  3x;2A3  0   TypetheSICcode(3digitsforVolume2and4digitsforVolumes1&3) 3x;;݌P  (# (# Ќ    3      `  3<2A3  0   Clickonthe Search button.Ifamatchisfound,theindustrywillappear. @  Ifthecodeentereddoesnotfindamatchintheindustrylist,thenamessagewillappeartoindicatethatnomatchwasfound. 3<<݌  (# (# Ќ     ` Onceyouhavefinishedselectingyourindustry,youwillseetheindustrynumber,itsSICandtheindustrynamebelowyourselection.Foradefinitionoftheindustryclickon ShowIndustry  Definition button,belowtheIndustryName.  ]XXx Note:YoumayhavetodecreasethesizeofthetoolbaronthemonitortoviewtheShowIndustryDefinitionbutton.Todothis,placetheyourmouseoverthebaruntiladoublesidedarrowappears.Holdtheleftbuttondownandmovethebaruntilthebuttonisvisible ( #Xx X]?#  3    3@2A3  0    Clickonthe Continue button,whichisfoundonthetopleftcornerofthewindow. 3@A݌(#(# Ќ  Forhelponanyscreensimplypressthe"Help"button. p xUWB2.h~0  `E  fzx (#(#                 t(#t(#p+&*t(#t(# q1z;+'dz9] `E tt8%q (#(#    (#(#   3    3E2A3  0    IndustryFinancialRatios  3EE݌p(#(# Ќ  ̀IfyouareviewingVolume1or2,theopenedwindowidentifiestheindustrysprofitability,efficiency,andliquidity/solvencyratiosforthereferenceyear(s).InVolume3andProvincialdata,theFinancialRatioswindowincludesnetprofitmargin,pretaxprofitmargin,grossprofitmargin,pretaxprofittoassets,returnonequityandliabilitiestoassetsforthemostrecent@ three@ years.Ifyouareunfamiliarwiththeitemdefinitionsinthewindow,youcanclickontheitem `  (i.e.NetProfitMargin)andadefinitionwillappear.  3    3H2A3  0    BalanceSheetRatios 3HI݌0 (#(# Ќ  ThiswindowisavailablewhenusingVolume1or2andincludesratiosforliabilitiesandassets.  Ifyouhavechosentocompareyourfirmtotheindustry,anotherBalanceSheetappearssothatyoucanenteryourfirmsdataforthereferenceyear(s).Onceyouhaveinputthedata,youcanclickon CompareYourRatios andanewwindowopenswithacomparisonofyourfirmsratio  toitsindustry.A YoucanalsoA B ToB C C D D viewtheitemdefinitionsE byE F F movG ingG H eH I I yourmousetotheitemJ sJ anddoubleclick.4 !"O  5  6AL"OUL  7 !L   q5z;+'dz `Egtt`_ q (#(#   (#(# Inordertoprint,aprintermustbeinstalledonthestandalonecomputer.Ifaprinterissetup,  p youcanprinttheFinancialRatioandBalanceSheet.Toprint,makesurethatthewindowyouwouldlikeprintedisactiveandvisible,clickonthe Print buttonatthetopofthewindow. P Inordertoexport,either Lotus or Excel mustbeinstalledonthecomputer.Toexportdata, 0 clickontheExportbuttononthetopmenuandfollowtheinstructions.Ifyouhaveexportedthedatasuccessfullyawindowwillopennotifyingyou.  ! |2WzD 40l~& `E$tt( $ | (#(#   (#(# Becausethereareover11datasetsontheCDRom,Itissuggestedthatyouidentifythetypeofindustryyouwouldliketoanalysisbytherevenue,sizeoftheindustryandbylevel(CanadaorProvince).Aswell,youshouldidentifywhetheryouwillbeusingtheStandardIndustrialCodeforenterprisesorforcompanies.YoucanfindthedistinctionbetweenVolumesandSICbelow.  ,`'* Volume1   Volume1provides15ratiosmeasuringprofitability,solvencyandefficiencyforapproximately160industriesintheincorporatedbusinesssectoroftheCanadianeconomy.Thereisnoindividualcompanydatainthisreport.Theavailableratiosare:netprofitmargin,pretaxprofitmargin,operatingprofitmargin,grossprofitmargin,operatingrevenuetonetoperatingassets,returnonnetoperatingassets,pretaxprofittoassets,returnoncapitalemployed,returnonequity,receivableturnover,inventoryturnover,workingcapital,debttoequity,liabilitiestoassets,interestcoverageratio.N K K N ThepercentageL L M M distributionoffirmsbyprofits/lossesisshownforeachindustry.Foreachindustry,a"common-sized"balancesheetisprovided.Thisisabalancesheetshowingthedistributionofassets,liabilitiesandshareholders'equitybyexpressingthemaspercentageoftotalassets.ThedistributionsarebasedonthecombinedbalancesheetsofallfirmsineachindustryandrevenueP O O P Q Q R R sizegroup.Thispermitsthereadertocomparehisorherownindividualfirmtotheaveragefortheindustry.TheindustrialgroupsarebasedontheStandardIndustrialClassificationforCompaniesandEnterprises(SIC-C,refertocatalogueno.12-570-XPE).Thedefinitionatthislevelformediumandlargesizedfirmsisfirmswithannualrevenuegreaterthan$5million.Eachindustryisfurtherbrokendownforannualrevenuebetween$5millionand$75millionforannualoperatingrevenueover$75million.ThedataisattheallCanadalevelonly. Volume2  P Provides15ratiosmeasuringprofitability,solvencyandefficiencyforapproximately240industriesintheincorporatedbusinesssectoroftheCanadianeconomy.Theavailableratiosare:netprofitmargin,pretaxprofitmargin,operatingprofitmargin,grossprofitmargin,operatingrevenuetonetoperatingassets,returnonnetoperatingassets,pretaxprofittoassets,returnoncapitalemployed,returnonequity,receivableturnover,inventoryturnover,workingcapital,debttoequity,liabilitiestoassets,interestcoverageratio.Thepercentagedistributionoffirmsbyprofits/lossesisshownforeachindustry.Foreachindustry,a"common-sized"balancesheetisprovided.Thisisabalancesheetshowingthedistributionofassets,liabilitiesandshareholder'sequitybyexpressingthemasapercentageoftotalassets.Thedistributionsarebasedonthecombinedbalancesheetsofallfirmsineachindustryandrevenuesizegroup.Thispermitsthereadertocomparehisorherownindividualfirmtotheaveragefortheindustry.TheindustrialgroupsarebasedontheStandardIndustrialClassificationSystem,1980(SIC-Ecatalogueno.12-501-XPE).ThedefinitioninVolume2forsmallandmediumsizedfirmsisfirmswithannualrevenueunder$25million.Eachindustryisfurtherbrokendownforannualrevenuefrom$50thousandto$499thousand,$500thousandto$4.9millionand$5millionto$25million.ThedataisattheCanadalevelonly.Thereisnoindividualcompanydatainthisreport.Y Y  ,`'*  Volume3   Provides6ratiosforapproximately680industriesintheincorporatedbusinesssectoroftheCanadianeconomy.Thesixratiosare:netprofitmargin,pretaxprofitmargin,grossprofitmargin,pretaxprofittoassets,returnonequityandliabilitiestoassets.Theyearoveryearpercentagechangeinsalesaswellasthepercentagedistributionoffirmsbyprofits/lossesisshownforeachindustry.Dataforthemostrecentthreeyearsispresented.TheindustrialgroupsarebasedontheStandardIndustrialClassificationSystem,1980(SIC-Ecatalogueno.12-501-XPE).Thedefinitioninthisvolumeforsmallandmediumsizedfirmsisfirmswithannualrevenueunder$25million.ThedatainthisvolumeisattheCanadalevelonly.Thereisnoindividualcompanydatainthisreport.CommencingwiththeeditionreleasedinOctober1997,theproductisruninawindowsenvironmentandfeaturespointandclicksearchenginesandeasyaccesstoStandardIndustrialClassificationdefinitionsexplainingindustrycoverage,ratiodefinitionsandformulas.Thereisalsoaninteractivebenchmarkingmodulewhereonemayentertheirowncompanydataallowingimmediatecomparisonsbetweenthatcompanyandtheindustryaverage.Thisdataisalsoavailableattheprovinciallevel. IndustryClassification  0   3    38e2A3  0    StandardIndustrialClassificationforEstablishments(SIC-E) . 38ece݌`(#(# Ќ  Thisclassificationisintendedtoindustriallyclassifythelowestlevelproductionunitsinanenterprise.Theseunitsarereferredtoas establishmentsinthehierarchicalstatisticalstructureofanenterprise.Almostallsmallbusinessesaresingle-establishmentbusinesses,whereas,mostlargerbusinesseshavemorethanoneestablishment.Theseestablishmentscouldbeinvolvedindifferentindustrialactivities.TheSIC-Ehasalargenumber(about700groups)ofrelativelynarrowlydefinedindustryclasses.L  Axx L  3    3h2A3  0    StandardIndustrialClassificationforCompaniesandEnterprises(SIC-C) . 3hh݌% #(#(# Ќ  Thisclassificationisdesignedtoindustriallyclassifycompanies,corporationsS S andenterprises(familiesofcorporationsunderthesameownership).Theseunitsareusuallythehighestlevelinthehierarchicalstructureofanenterprise.Theyencompasstheconsolidatedaccountsofanentireenterprise.Largerenterprisesandcompaniestendtohaveseveralestablishmentsandareinvolvedinmore ,`'* thanoneindustry.Toaccommodatethemulti-industryactivitiesoftheseenterprises,aspecialclassificationwasdesignedtoclassifythesebusinessunits.Itincludesclassificationgroupsrepresentingintegratedindustrialactivitiesandgroupscombiningindustrialactivities.Thisclassificationhasfewerindustrygroups(about200)thatcoverabroadrangeofactivities.Thesmallandmediumfirmsizegrouptabulations($50,000to$25million)foundinvolumes2and3areclassifiedindustriallybytheSIC-Egroups.Themediumandlargefirmsizegrouptabulations(over$5million)foundinvolume1areclassifiedindustriallybytheSIC-Cgroups.̀