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Moneyball Blog  ·  Most Competitive Companies  ·  The W Report®

Most Competitive Companies 2026

Gary A Williams
February 15, 2026

Most Competitive Companies 2026

Ratings of the W-30 Index of thirty well-known companies, based on their ability to create value with customers that directly impacts their sales growth

[Download available for a limited time]

All trademarks are properties of their respective owners.

Report Overview

[Download available for a limited time]

The Most Competitive Companies 2026 report report is our annual ratings for The W-30 Index based on how much value each one is creating for its customers. The report also show how much more their customer’s are willing to pay (WTP) if the company could meet their expectations. In other words, the pricing power available to capture for each company. 

Our rankings measure the value gap between what customers expect and how companies perform. Closing those gaps is how companies create value for their customers.

Using 5-years of data from the W-30 Index, we stress tested each company’s value creation abilities for its impact on their sales growth each quarter. With 99.9% confidence using a Bayesian analysis, the data proves that value creation, not market timing or competitor moves, drives sales growth.

W Ratings Clients, Insiders, and Partners have access to the W-30 quarterly data via the W Ratings platform. The platform includes W-30 data and analytics back to 2020 for pre-pandemic comparisons.

See our research every year in the Drucker Institute / Wall Street Journal rankings of the 250 Best-Managed Companies, as we are 1 of 15 data sources that powers the rankings.

Methodology

To generate the rankings, we polled 7,050 customers online between December 11th, 2025 and December 19th, 2025. Respondents are screened to determine their most recent customer status by company and responses are graded based on their data quality.

We have been a customer data source for the WSJ’s annual Top 250 Best Managed companies since their origin in 2017.

About This Report

18 Pages, PDF Format

Key Metrics

  • Value Gaps measuring how close each company’s performance meets customer expectations
  • Year-over-Year (YoY) changes in Value Gaps
  • Willingness to Pay (WTP), Sales Growth YoY, and Gross Profit Growth YoY for each company
  • Value Gaps and WTP for Challenger companies, Standard companies, Premium companies, Discount companies
  • In-depth analysis of customer value being created by the Tractor Supply Company (NASDAQ: TSCO) current strategy, Life Out Here.
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