Steve Kodey

Take a hard look at the included table. Ronnie Davis and Steve Kodey, of Printing Industries of America (PIA), provided us with the basic data. It's taken from the last 10 years of annual Ratio Studies PIA supplied its members. In 1992 the series was modified to report sales by printing firms of "manufactured" products. The classification of "profit leaders" as companies with 8 percent profit and above on sales was changed. Profit leaders became the top quarter of reporting firms with the highest percentage of profit on value-added sales. Value-added sales are manufactured sales less Direct Order Additives. First, the table tells us

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