BENCHMARKS REPORT
Industry Measure: Company Level Data
| SIC: | 2840 | 
| INDUSTRY: | SOAP, DETERGENT GENERAL | 
| BENCHMARKS FOR THE INDUSTRY | 
|             NO. OF SEGMENTS REPORTING IN THE INDUSTRY:  10  | 
| 
               1997 SALES FOR THE INDUSTRY: $ 42123 (Total Sales in $Millions)  | 
| 
               OPERATING MARGIN: 15.0 (EBIT (divided by) Sales)  | 
| 
               CAPITAL INTENSITY: 46.0 (Sum of Total Debt plus Shareholder Equity (divided by) Sales)  | 
| 
               SALES GROWTH: 9.0 (Compound 3-Year Growth Rate in Sales for the Median Participant in the Industry)  | 
| BENCHMARKS FOR THE TOP FOUR COMPETITORS | 
|            ROE: Net Profits (divided by) Total Shareholder Equity RONCE: EBIT (divided by) Sum of Total Debt plus Shareholders' Equity  | 
| Competitor/Rank by Sales | 
               Market Share               (% Ind. Sales)  | 
ROE | RONCE | 
|            #1: PROCTER & GAMBLE CO  | 
84.9 | 28.0 | 33.5 | 
|            #2: BENCKISER N V  | 
4.2 | 171.0 | 35.4 | 
|            #3: ECOLAB INC  | 
3.9 | 24.3 | 27.6 | 
|            #4: DIAL CORPORATION  | 
3.2 | 26.2 | 36.1 | 
| Total of #1-4: | 96.2 | 27.7 | 32.7 |