The results of the Tukey test in Table 4 above show whether the means of the means of the financial ratios across the six sectors are homogenous. A p-value < 0.05 indicates a significant difference while a p-value > 0.05 indicates that there is no significant difference between the means of the sectors. The table shows that the only ratios in which significant differences were identified were EBITTA, CAT and CFTA. All the other financial ratios did not show any significant difference across the sectors. For EBITTA, significant differences were observed between Mining and Extraction and Textiles, Leathers and Clothing. For CAT, significant differences were observed between Food and Beverages and all the other sectors. Significant differences were observed between the Food and Beverages and Textiles, Leathers and Clothing; Mining and Extraction and Food and Beverages; and Textiles, Leathers, Clothing and Food and Beverages sectors of CFTA