Sporting goods companies overall had a 15.2 per centsales increase in 1995, but Return on Sales (ROS) fell to just2.1 per cent from 2.7 per cent the prior year. ROS has fallenevery year since the 5.5 per cent ROS measured in 1992, accordingto the annual study of industry financial performance by SGMA.The industry results trailed the 5.7 per cent ROS of all U.S.manufacturers, whose overall results have been steadily improvingfrom 1992 when they recorded an ROS of 1.0 per cent.

The SGMA studied 50 companies, which were selectedto be representative of the industry. Private firms were 79 percent of the respondents, ... Log in to view full article.