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Table 70-3
Food services and drinking places — Selected ratios

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Selected ratios
  2004  2005 2006 2007  2008
Selected ratios  
Debt to equity (ratio) 4.482 3.663 3.384 3.256 2.608
Profit margin (percent) 2.5 2.7 3.9 3.4 3.8
Return on equity (percent) 10.7 15.5 24.5 28.7 25.2
Return on capital employed (percent) 5.2 6.3 9.1 9.3 9.5
Working capital (ratio) 0.696 0.737 0.770 0.789 0.839
Quick ratio (ratio) 0.578 0.621 0.651 0.672 0.718
Inventory turnover (ratio) 47.711 50.526 48.573 49.786 50.437
Receivables turnover (ratio) 47.299 44.042 39.930 40.983 42.973
Taxes to positive adjusted profit (percent) 21.3 22.2 20.8 20.8 18.4
Income taxes to taxable income (percent) 25.6 25.4 25.2 24.8 23.3
        percentage change
Selected items  
Operating revenue, year-over-year change 1.5 2.9 3.1 5.3 7.7
Operating expenses, year-over-year change 0.9 2.7 1.7 5.9 7.1
Operating profit, year-over-year change 29.7 9.1 51.4 -9.6 22.9
Taxable income (tax base), year-over-year change 23.2 10.3 18.4 12.4 6.1
Taxes, year-over-year change 4.1 9.1 18.4 10.0 -0.5