There are endless ways to show financial ratios and benchmarks. Each industry has their own specific ones.
Beer brewers think of the manufacturing cost of beer in terms of cost per hecto liter (not liter, not kilo), but when they think about distribution cost, they think per 6 pack case (not liter, not kilo, not bottle). The cost of sending a letter is usually in weight, the cost of sending a package is usually expressed in terms of volume. Retailers think in terms of sales per square meter. Technology startups think often in terms of per user per month.
Find out what the norm is in your industry and adjust your financials.