BENCHMARKS REPORT

Industry Measure: Company Level Data
| SIC: | 5944 |
| INDUSTRY: | JEWELRY STORES |
| BENCHMARKS FOR THE INDUSTRY |
| NO. OF SEGMENTS REPORTING IN THE INDUSTRY: 13 |
|
1997 SALES FOR THE INDUSTRY: $ 5585 (Total Sales in $Millions) |
|
OPERATING MARGIN: 8.3 (EBIT (divided by) Sales) |
|
CAPITAL INTENSITY: 62.6 (Sum of Total Debt plus Shareholder Equity (divided by) Sales) |
|
SALES GROWTH: 11.5 (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: SIGNET GROUP PLC -ADR |
26.1 | 2.8 | 11.7 |
| #2: ZALE CORP |
24.3 | 9.3 | 11.8 |
| #3: TIFFANY & CO |
16.5 | 15.4 | 20.5 |
| #4: FINLAY ENTERPRISES INC |
12.3 | 52.2 | 23.1 |
| Total of #1-4: | 79.1 | 7.1 | 13.3 |