BENCHMARKS REPORT

Industry Measure: Business Segment Data

SIC:	3949
INDUSTRY:	SPORTING AND ATHLETIC GOODS

BENCHMARKS FOR THE INDUSTRY

NO. OF SEGMENTS REPORTING IN THE INDUSTRY:
37

1997 SALES FOR THE INDUSTRY:
$ 6132

(Total Sales in $Millions)

OPERATING MARGIN:
8.8
(Allocated Operating Profits (divided by) Segment Sales)

ASSET INTENSITY:
97.9
(Allocated Assets (divided by) Segment Sales)

SALES GROWTH:
13.5
(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