what is the fortune 100 
the fortune 100 is a list of the top 100 companies in the united states within the fortune 500 a list of the 500 largest u s public and privately held companies published by fortune magazine fortune creates the list by ranking public and private companies that report annual revenue figures to a government agency the fortune 100 ranking is based on total revenues for the company s corresponding fiscal year understanding the fortune 100fortune first published its first fortune 500 in 1955 since that year it has published an annual list of the top 500 revenue producing companies 1 the fortune 100 is an unofficial list within the fortune 500 the fortune 100 described here is not the same as fortune s 100 best companies to work for 2the fortune 500 in 1955 was led by general motors a company that held the top position for more than 30 years general motors had revenues of 9 82 billion to top the list 3 the remaining nine rounded out as follows fortune includes in its 500 list all public and private companies that file financial statements with the government and are incorporated and operate in the united states requirements for the fortune 100at first the magazine s editors were stricter on which business sectors were included from 1955 to 1994 the fortune 100 list again a subset of the fortune 500 list only included businesses in the manufacturing mining and energy sectors this left out many of the top earning companies across the country however fortune did publish individual sector lists for the top 50 companies in the industries of banks utilities insurance retailers and transportation in 1994 fortune expanded its list of companies to include service companies opening the door for many newcomers to join this change added many new companies to the top 100 companies on the fortune 500 list and also dramatically increased the amount of annual revenue required to make the prestigious list the fortune 500 does not include foreign companies though many of the listed companies have significant international operations walmart which joined the list after 1994 was 1 in 2018 with 500 34 billion in revenue 4 it has been a frequent top 10 company since its inclusion 2023 fortune 100 top 10the highest ranked companies in the fortune 100 for the year 2023 are 