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17.8 Luxembourg SME Performance Indicators

Key Indicators​

For Luxembourg SMEs:

  • Profitability ratios
  • Liquidity ratios
  • Efficiency ratios
  • Growth indicators

Typical Values​

Restaurant Industry:

  • Gross margin: 30-50%
  • Net margin: 5-15%
  • Current ratio: >1.5

Retail Industry:

  • Gross margin: 40-60%
  • Net margin: 3-10%
  • Inventory turnover: 4-6 times

Luxembourg Compliance Note​

Performance indicators in Luxembourg:

  • Vary by industry
  • Help evaluate performance
  • Compare to benchmarks
  • Support decisions

Think It Through​

What performance indicators are most important for Luxembourg SMEs? Why?