A number of key concerns regarding the financial health and management of SCI present themselves in the data described above. Although the main concerns relate to a unique requirement of the funeral services industry, primarily the purchase and holding of long-term assets such as land and buildings. This can explain the poor figures linked 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 to its closest market.