An Article addressing the pay ratio rule which requires reporting companies to disclose the median annual total compensation of all company employees other than the CEO, the CEO's annual total compensation, and the ratio between these two numbers. The first pay ratio disclosure was due in 2018, covering a company's fiscal year that began on or after January 1, 2017. This resource reviews a sampling of SEC filings that include pay ratio disclosure for the 2018 fiscal year, including disclosure regarding whether or not the company used the same median employee in its second year. This resource includes links to these filings and lists the industry and SIC code of each company identified.