| Companies Above Average | Companies Below Average | ||
| Emirates Integrated Telecom | 1.094 | Gulf Medical Projects | 0.965 |
| Dubai Refreshments | 1.039 | RAK Cements | 0.960 |
| Emaar | 1.023 | Arkan Building Materials | 0.953 |
| Foodco | 1.015 | Aldar Properties | 0.950 |
| Gulf Pharmaceuticals | 1.014 | Fujairah Building Industries | 0.949 |
| Abu Dhabi Shipbuilding Co | 0.997 | Sharjah Cements | 0.943 |
| Agthia Group | 0.996 | Abu Dhabi National Hotels | 0.940 |
| Tabreed | 0.991 | Etisalat | 0.931 |
| RAK Ceramics | 0.985 | National Corp for Tourism | 0.924 |
| Union Properties | 0.981 | Emirates Driving Company | 0.909 |
| Drake and Scull International | 0.977 | Arabtec | 0.906 |
| Gulf Cement Company | 0.972 | National Marine Dredging | 0.898 |
| Fujairah Cement Company | 0.850 | ||
| Umm-al Quwain Cements | 0.847 | ||
| MEAN | 0.970 | GGICO | 0.846 |