Tobacco, Other Smoking Supplies Retailers

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

Five Year Trends, Benchmarks

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© Copyright, Outcalt & Johnson: Retail Strategists, LLC and Business Strata:G® Financial Toolkits. Benchmark Trend Charts based on data from Risk Management Association Annual Statement Studies® Financial Ratio Benchmarks, 2024–2025. 

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We have identified six key ratios as particularly important for retailers to monitor, project, and manage:

  • Current Ratio
  • Debt-to-Worth Ratio
  • Gross Margin Percent
  • Pre-Tax Profit Percent
  • Inventory Turnover
  • GMROI (Gross Margin Return on Inventory Investment)

We publish the six key ratio performance metrics in chart form to illustrate the trends over time. Use the links below to go directly to a particular vertical's page of Key Ratios Benchmarks.

The Retail verticals featured at the Business 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.

The source data is Risk Management Association's Annual Statement Studies. As you may know, RMA collects financial statements from banks, and aggregates the findings for all industries, not just retailing. 

RMA presents their data in 3 sections: the Top Quartile, the Middle Quartiles, the Bottom Quartile, for five different ranges of annual sales volume. Our Five Year Charts are based on the Middle Quartiles results.

For more information about using these Key Retail Financial Benchmarks, go to the Retail Benchmarks Resource Center at The Retail Owners Institute®.

Retail Verticals