Help! The attachment below is based on annual income statements, balance sheets, and cash flow statements for the last three completed fiscal years for a company. On the right is the industry average based on two competing companies. I need assistance in figuring out what am I computing to derive the answers for the industry average? In other words, what am I calculating to get the averages? Just like in order to get the Current Ratio, the computation is Current Assets/Current Liabilities. What is the computation for the industry average?