eStatement Studies (RMA) This link opens in a new windowIndustry standard for comparison of financial data. This source includes 1) Financial Ratios Benchmarks, with comprehensive, detailed data on over 770 industries derived directly from statements of financial institutions' borrowers and prospects; and 2) Industry Default Probabilities and Cash Flow Measures, with probability of default estimates, cash flow measures, and change in financial position information for more than 702 industries. Contains composite financial data - balance sheet and income statement information as a percentage of total assets and sales; and over 18 widely used ratios (liquidity, coverage, leverage, and operating ratios). Also called, RMA's Annual Statement Studies. Caution: use figures only as general guidelines.