Balance Sheet Ratios and Benchmarking

In this study, for the first time in Austria, a detailed analysis of balance sheet data was made for three important elements of the value chain: Food production excluding feed, restaurants and hotels, inns and guesthouses. The period covers the period up to 2019, thus reflecting the situation before the COVID 19 crisis.

- In the years before Corona, the industry developed positively,
- In a sector comparison with the market-oriented economy, restaurants and hotels have a more difficult starting position.
- Micro enterprises are particularly challenged.

To the To the study report (in German)

Contact: Wolfgang Ziniel

This analysis shows annual facts and figures on the situation and development in the food industry. The data are broken down by occupational groups. Both the latest available current figures and the development over time are presented.

The trade calculator has been developed as a free online tool for Small and medium-sized enterprises (SMEs) in trade, that allows companies to anonymously analyze their own annual financial statements simply and clearly and compare it with industry averages for SMEs. The evaluations can be used for internal company analyses, which are becoming increasingly important for corporate controlling. In addition, the results of the trade calculator can be used for the preparation for bank meetings. Since banks also work with current industry averages, a conscientious examination is indispensable in advance. The data source for the online tool is the balance sheet database of the Austrian Institute for SME Research, which contains 18,000 anonymized annual financial statements of retail companies (p.a.).

The Austrian Institute for SME Research has two Rating models:

The Industry Rating Model is an efficient tool for a future-oriented credit rating of numerous business sectors in Austria. The model considers all key areas of influence. It describes the creditworthiness of an industry and provides clear information considering the future probability of default (PD). Reports are available for 146 industries or industry groups.

The Company Rating Model by the Austrian Institute for SME Research is a rating tool that enables an objective estimation at the individual company level.

The balance sheet database of the Austrian Institute for SME Research allows for intercompany comparisons by using key business figures. The database for the current analysis year 2019/20 includes around 85,000 anonymized annual financial statements (double-entry accounting) and around 26,530 income and expenditure statements for 2019.

Industry averages can be calculated for almost all sectors of the economy. In addition to standardized products, it is also possible to carry out specific special evaluations.

This analysis of the financing structure and income situation is based on about 8,000 balance sheets and 3,500 income statements of companies from the information and Consulting sector.

In addition to the asset and capital structure, the cost and performance structure, business key figures on liquidity, productivity and profitability of the companies are also analysed. The results are presented for the sector including information for successful and unsuccessful companies, industries, company size classes and federal states.