Company Name : IBM The purpose of the third part of the comprehensive project is to use resources available to obtain industry averages for commonly used ratios. Additionally, you will compare company ratio results to industry averages. Obtain the four-digit primary SIC (Standard Industrial Classification) Code and industry title for your company. Record the primary SIC code and industry title at the top of the Ratio Analysis Worksheet. Obtain industry averages for commonly used ratios in the current period. Industry average information is reported by industry title or SIC code. Look up the following industry-average ratios: Current ratio Debt ratio Gross profit margin Times interest earned Accounts receivable turnover Inventory turnover Return on Sales Asset Turnover Return on Assets Financial Leverage Return on Equity Note that some industry averages may not apply to your company.