NAICS 459991
"This industry comprises establishments primarily engaged in retailing cigarettes, electronic cigarettes, cigars, tobacco, pipes, and other smokers' supplies."

© Copyright, Outcalt & Johnson: Retail Strategists, LLC. Benchmark Trend Charts based on data from Risk Management Association Annual Statement Studies^® Financial Ratio Benchmarks, 2022–2023. 

• To quickly calculate these key ratios for any retailer, use the Retail STRATA:G^® Key Ratios Calculator (on the Conversation Starters page.)
   
• The retail and restaurant verticals featured at the Retail STRATA:G^® site reflect the definitions and designations of the North American Industrial Classification System (NAICS).
• The top of each Retail Vertical Page includes the NAICS code and the NAICS definition for that industry segment.
• We have selected six key ratios (from the abundance of ratios available) that are particularly important for retailers to regularly monitor and manage. 
• Our exclusive Retail Benchmark Trend Charts show the median value reported by Risk Management Association's Annual Statement Studies for each of these key ratios each year. RMA data also is available by five different ranges of annual sales volume. 
• Remember, there also is a Top Quartile – and Bottom Quartile – of results for every segment. See your local library or contact RMA for those details.
• For more information, see The Retail Owners Institute^®, RetailOwner.com.