The 257-page analysis is aimed at the busy manager operating in this niche business area who has historically never been able to derive their precise standing in the industry.

"The aim of this analysis is to give a better understanding of the different management styles that make up the industry, " said David Pattison, senior analyst at Plimsoll. "Is it safer to be the company increasing sales by 15% yet making a loss? Or the company with declining sales that yields a 5% margin?"

Perhaps neither approach is right or wrong, it is just their behaviour that is different, he added.

Each company is analysed through the Plimsoll model, which measures the ability of a company to balance the risk between financial strength and sales growth.

This method of analysis works equally well on every one of the 192 companies in the analysis including the 85 companies presented with full accounts and the 107 companies with partial accounts.

Plimsoll Publishing produces many pieces of research, some of which seem more targeted at the bigger end of the marine world.

However, we asked Plimsoll for a list of the kind of companies covered by this report. The following is a small selection of the companies covered by the report:

Bossoms Boatyard, Brighton Marina, Brunswick Developments Group, First Marine International, Green Marine, Hamble Yacht Services, Haven Boatyard, High Line Yachting, Holyhead Boatyard, Hunter Boats, Marlec Marine, Princess Yachts International, Runnymede Dinghies, Vosper Thornycroft and others.

For further information or to order the Exclusive Market Analysis: Boat & Yacht Sales for £305 including free next day delivery, call Plimsoll on 01642 626400 or visit www.plimsoll.co.uk BB readers get a 5% discount when mentioning this article.