When To Use: 

Use eStatement Studies when you want to compare one company’s performance relative to other companies in the same line of business. It is useful for business valuations and benchmarking for business plans. Use the Client Comparison Worksheet in your download to assist with your comparisons.


eStatement Studies, published by the Risk Management Association (RMA), contains composite financial data from more than 190,000 anonymous financial statements of manufacturing, wholesaling, retailing, service, and contracting businesses operating in 600 industries.

eStatement Studies is available to all current Cornell students, faculty, and staff, on campus or remotely. Paper copies of Annual Statement Studies going back to 1958 are available in the Management Library and Annex.