NAICS 444110
"This industry comprises establishments known as home centers primarily engaged in retailing a general line of new home repair and improvement materials and supplies, such as lumber, plumbing goods, electrical goods, tools, housewares, hardware, and lawn and garden supplies, with no one merchandise line predominating. The merchandise lines are normally arranged in separate departments." 

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

Retailers: Click here to return to The Retail Owners Institute site and its self-help resources

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^®.