Table 70-3
Food services and drinking places — Selected ratios

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Food services and drinking places — Selected ratios
Table summary
This table displays selected financial ratios and items. The row headers provide information on selected ratios and year-to-year change in percentage of selected items. The column headers provide a yearly breakdown for the five years covered in this tabulation.
  2009 2010 2011 2012 2013
Selected ratios  
Debt to equity (ratio) 2.571 2.941 2.529 2.207 2.519
Profit margin (percent) 3.4 3.8 3.9 4.2 4.1
Return on equity (percent) 19.9 25.3 26.1 23.7 28.6
Return on capital employed (percent) 8.0 8.6 10.1 9.9 10.6
Working capital (ratio) 0.834 0.908 0.880 0.923 0.871
Quick ratio (ratio) 0.715 0.804 0.766 0.807 0.766
Inventory turnover (ratio) 52.234 53.954 53.781 55.039 55.028
Receivables turnover (ratio) 48.509 48.735 42.073 39.813 41.023
Income taxes to taxable income (percent) 23.5 23.3 22.5 21.7 21.7
  percentage change
Selected items  
Operating revenue, year-over-year change 1.4 0.7 7.6 5.4 7.8
Operating expenses, year-over-year change 1.9 0.3 7.5 5.1 7.9
Operating profit, year-over-year change -11.1 13.5 11.4 13.4 4.7
Taxable income (tax base), year-over-year change -4.8 14.7 4.3 10.8 9.1
Taxes, year-over-year change -3.5 14.1 3.3 4.3 10.0
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