Each financial ratio benchmark in RMA Annual Studies has three points (Median Upper, Median, Median Lower) that divide an array of values into four equal groups called quartiles. So if a company’s value is equal or above the median upper, then it falls into the upper quartile. If it falls between the median upper and the median, then the company ranks in the upper middle quartile. This helps you analyze how a company compares to others of similar size.
