"SIC:","5311"
"Line of Business:","DEPARTMENT STORES    "
"Asset Range:","All Asset Ranges within SIC Group"

"Industry Quartiles","","2005","","","2004","","","2003"
"","Statement Sampling: 90","","","Statement Sampling: 109","","","Statement Sampling: 129"

"Solvency","Upper","Median","Lower","Upper","Median","Lower","Upper","Median","Lower"
"Quick Ratio (times)","2.2","0.6","0.3","2","0.6","0.3","1.5","0.5","0.2",""
"Current Ratio (times)","5.2","3.4","2.1","5.7","3","1.9","5.2","2.7","1.8",""
"Current Liabilities / Net Worth (%)","16.2","35.1","68.2","16.2","35.1","79.6","18.2","44.2","78.9",""
"Current Liabilities / Inventory (%)","27.5","52.4","74.8","29.1","53.4","85.1","34.3","55.2","90.9",""
"Total Liabilities / Net Worth (%)","21.9","51.8","114.7","21.2","57.6","133.3","24.7","66.5","123.8",""
"Fixed Assets / Net Worth (%)","6.6","28","72.3","5.4","24.8","69.1","5.9","19.1","65",""

"Efficiency","Upper","Median","Lower","Upper","Median","Lower","Upper","Median","Lower"
"Collection Period (days)","1.8","7.5","18.5","2.9","11","27.2","2.6","8.4","22.5",""
"Sales / Inventory (times)","6.8","4.7","3.5","6.5","4.6","2.9","6.5","4.7","3",""
"Assets / Sales (%)","33.8","47.3","68.9","33.5","48.8","68.8","35.7","45.4","68.6",""
"Sales / Net Working Capital (times)","7.5","5.1","2.7","7.3","4.4","2.6","7.5","4.3","2.9",""
"Accounts Payable / Sales (%)","3","5.2","7.5","3","5.9","8.3","4.1","6.6","9.6",""

"Profitability","Upper","Median","Lower","Upper","Median","Lower","Upper","Median","Lower"
"Return on Sales (%)","4","1.5","0.1","4.1","1.8","0.2","4","1.6","0.2",""
"Return on Assets (%)","8.6","3.7","0.2","8.6","3.9","0.4","7.4","3.9","0.1",""
"Return on Net Worth (%)","15","6","0.5","16.1","5.6","0.5","17.5","6.4","0.4",""

"Median Variance","","2005","","","2004","","","2003"

"Solvency","Median","2004","2003","Median","2005","2003","Median","2005","2004"
"Quick Ratio (times)","0.6","0.0","20","0.6","0.0","20","0.5","-20","-20"
"Current Ratio (times)","3.4","13.3","25.9","3","-13.3","11.1","2.7","-25.9","-11.1"
"Current Liabilities / Net Worth (%)","35.1","0.0","-9.1","35.1","0.0","-9.1","44.2","9.1","9.1"
"Current Liabilities / Inventory (%)","52.4","-1","-2.8","53.4","1","-1.8","55.2","2.8","1.8"
"Total Liabilities / Net Worth (%)","51.8","-5.8","-14.7","57.6","5.8","-8.9","66.5","14.7","8.9"
"Fixed Assets / Net Worth (%)","28","3.2","8.9","24.8","-3.2","5.7","19.1","-8.9","-5.7"

"Efficiency","Median","2004","2003","Median","2005","2003","Median","2005","2004"
"Collection Period  (days)","7.5","31.8","10.7","11","-31.8","-31","8.4","-10.7","31"
"Sales / Inventory (times)","4.7","2.2","0.0","4.6","-2.2","-2.1","4.7","0.0","2.1"
"Assets / Sales (%)","47.3","-1.5","1.9","48.8","1.5","3.4","45.4","-1.9","-3.4"
"Sales / Net Working Capital (times)","5.1","15.9","18.6","4.4","-15.9","2.3","4.3","-18.6","-2.3"
"Accounts Payable / Sales (%)","5.2","-0.7","-1.4","5.9","0.7","-0.7","6.6","1.4","0.7"

"Profitability","Median","2004","2003","Median","2005","2003","Median","2005","2004"
"Return on Sales (%)","1.5","-0.3","-0.1","1.8","0.3","0.2","1.6","0.1","-0.2"
"Return on Assets (%)","3.7","-0.2","-0.2","3.9","0.2","0.0","3.9","0.2","0.0"
"Return on Net Worth (%)","6","0.4","-0.4","5.6","-0.4","-0.8","6.4","0.4","0.8"