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This article is based on research of the United States club industry conducted over the four-year period of 2003-2006. Twenty ratios were reported, covering the five general classes of financial ratios. The ratio results suggested that 2003 was a banner year for the club industry.
DeFranco, Agnes L. and Schmidgall, Raymond S.
"Club Ratios: A Four-Year Trend Analysis,"
Hospitality Review: Vol. 26
, Article 5.
Available at: https://digitalcommons.fiu.edu/hospitalityreview/vol26/iss2/5