Finally, in column J compare your company's ratios to the industry's ratios. Enter a 'U' if your firm's ratios compare unfavorably with industry standards. Enter an 'F' if your firm's ratios compare favorably to industry standards. Remember what each ratio means. Just because a ratio is greater than the median does not always mean that the ratio is better. Recall that favorable and unfavorable relates to the ability of your firm to retain risk.