BENCHMARKS REPORT

Industry Measure: Business Segment Data

SIC:	3524
INDUSTRY:	LAWN/GARDEN TRACTORS AND EQUIPMENT

BENCHMARKS FOR THE INDUSTRY

NO. OF SEGMENTS REPORTING IN THE INDUSTRY:
8

1997 SALES FOR THE INDUSTRY:
$ 8585

(Total Sales in $Millions)

OPERATING MARGIN:
6.2
(Allocated Operating Profits (divided by) Segment Sales)

ASSET INTENSITY:
44.7
(Allocated Assets (divided by) Segment Sales)

SALES GROWTH:
6.8
(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