Economic efficiency of the furniture production is closely associated with high input costs. Despite the fact that the material makes up 80% of total costs, there were 7,908 active furniture manufacturing companies in 2011 in the Czech Republic and they generated sales of nearly 30,812,199 thousand with an added value of CZK 9,592,032 thousands CZK and employed nearly 22,000 people. The aim of this paper is to assess the development of economic efficiency ratio indicator using return on equity (ROE hereinafter). The evaluation method was developed using statistical methods. The sample included 107 enterprises with more than 50 employees. For each company of the sample the ROE ratio was calculated and descriptive statistics and correlation analysis followed. Average ROE was 3.54% and the median was 3.3% in 2011. ROE of the sample in 2011 decreased compared to the base year 2007, which was the peak of the economic boom, the arithmetic average decreased by 74.68% and a median decrease was 63.7%. The linear trend of the sample and of the entire manufacturing industry had almost identical falling course of ROE development unlike the furniture industry in the Czech Republic. When using correlation analysis the tightness was in the arithmetic average of 30.42% and the tightness of the median was 39.00%.