BENCHMARKS REPORT

Industry Measure: Business Segment Data

SIC:	5074
INDUSTRY:	PLUMBING AND HEATING EQU AND SUPPLIES

BENCHMARKS FOR THE INDUSTRY

NO. OF SEGMENTS REPORTING IN THE INDUSTRY:
5

1997 SALES FOR THE INDUSTRY:
$ 1390

(Total Sales in $Millions)

OPERATING MARGIN:
3.7
(Allocated Operating Profits (divided by) Segment Sales)

ASSET INTENSITY:
47.4
(Allocated Assets (divided by) Segment Sales)

SALES GROWTH:
4.1
(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