BENCHMARKS REPORT

Industry Measure: Business Segment Data
| SIC: | 5944 |
| INDUSTRY: | JEWELRY STORES |
| BENCHMARKS FOR THE INDUSTRY |
| NO. OF SEGMENTS REPORTING IN THE INDUSTRY: 11 |
|
1997 SALES FOR THE INDUSTRY: $ 5329 (Total Sales in $Millions) |
|
OPERATING MARGIN: 8.6 (Allocated Operating Profits (divided by) Segment Sales) |
|
ASSET INTENSITY: 84.4 (Allocated Assets (divided by) Segment Sales) |
|
SALES GROWTH: 12.5 (Compound 3-Year Growth Rate in Sales for the Median Participant in the Industry) |
| BENCHMARKS FOR THE TOP FOUR COMPETITORS |
| ROA: Allocated Operating Profits (divided by) Allocated Operating Assets |
| Competitor/Rank by Sales |
Market Share (% Ind. Sales) |
ROA |
| #1: SIGNET GROUP PLC -ADR |
27.3 | 9.1 |
| #2: ZALE CORP |
25.4 | 9.1 |
| #3: TIFFANY & CO |
17.3 | 15.4 |
| #4: FINLAY ENTERPRISES INC |
12.9 | 12.8 |
| Total of #1-4: | 82.9 | 10.2 |