1.2 Methodology

1.3 Limitations and Extensions

2 ASSET STRUCTURE – VERTICAL ANALYSIS

2.1 Overview

2.2 Assets – Definitions of Terms

2.3 Asset Structure: Benchmarks

2.4 Large Deviations to Benchmarks: Assets

2.5 Key Percentiles and Rankings

2.5.1 Cash & Short Term Investments

2.5.2 Receivables (Net)

2.5.3 Total Inventories

2.5.4 Current Assets - Total

2.5.5 Property Plant And Equipment - Net

2.5.6 Accumulated Depreciation - Total

2.5.7 Intangible Other Assets

3 LIABILITY STRUCTURE – VERTICAL ANALYSIS

3.1 Overview

3.2 Liabilities and Equity – Definitions of Terms

3.3 Liability Structure: Benchmarks

3.4 Large Deviations to Benchmarks: Liabilities

3.5 Key Percentiles and Rankings

3.5.1 Accounts Payable

3.5.2 Current Liabilities - Total

3.5.3 Long Term Debt

3.5.4 Total Liabilities

3.5.5 Common Equity

3.5.6 Retained Earnings

4 INCOME STRUCTURE – VERTICAL ANALYSIS

4.1 Overview

4.2 Income Statements – Definitions of Terms

4.3 Income Structure: Benchmarks

4.4 Large Deviations to Benchmarks: Income

4.5 Key Percentiles and Rankings

4.5.1 Cost of Goods Sold (Excl Depreciation)

4.5.2 Selling, General & Administrative Expenses

4.5.3 Operating Expenses - Total

4.5.4 Operating Income

4.5.5 Earnings Before Interest And Taxes (EBIT)

4.5.6 Pretax Income

4.5.7 Income Taxes

5 RATIO BENCHMARKS

5.1 Overview

5.2 Ratios – Definitions of Terms

5.3 Ratio Structure: Benchmarks

5.4 Large Deviations to Benchmarks: Ratios

5.5 Key Percentiles and Rankings

5.5.1 Gross Profit Margin (%)

5.5.2 Pretax Margin (%)

5.5.3 Quick Ratio

5.5.4 Current Ratio

5.5.5 Inventories % Total Current Assets (%)

5.5.6 Accounts Receivables Days

5.5.7 Inventories (# of Days) Held

6 DISCLAIMERS, WARRANTEES, AND USER AGREEMENT PROVISIONS

6.1 Disclaimers & Safe Harbor

6.2 ICON Group User Agreement Provisions

6.3 Financial Glossaries: Bibliography