– Collection period: should not exceed 40 days

  Accounts Receivable / sales * nr of days in period

– Sales to total labor: should be less than 0.3

  Payroll / Sales

– Liquid Ratio: should be 1.35 or greater

  Cash + Account Receivable / Current Liabilities

– Return on Investment : should be 25% or greater

  Net profit after Taxes / Net Worth

– Unbillable time

  A service department should bill out at least 40 percent of its total labor hours while construction  should be at least 90 percent.