A number of key concerns about the financial health and management of SCI present themselves in the data outlined above. Although the main concerns are related to a unique requirement of the funeral services industry, mainly the purchase and possession of long-term assets such as land and buildings. This could explain the poor numbers related to the lack of liquidity (Current/Quick Ratios), as well as the low return on invested capital. To better understand whether these numbers represent commonalities in the funeral services industry, it is essential to compare SCI with its closest market