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A company's financial ratios can be found on its income statement or balance sheet. Financial ratios quantify a company's operating efficiency and profitability. Aggregated financial ratios show how a company's financials compare to similar companies in an industry classification. Industries are classified by specific numeric codes: SIC and NAICS. The SIC (Standard Industrial Classification Code) codes and NAICS (North American Industry Classification System) codes are used by the government to classify businesses for the purpose of collecting and distributing aggregate economic data.