Format Analysis
Conveni ence Hardware Stores
Rural Conv
Suburban
Suburban
Urban
Fringe
Conv
Conv
Hardware
Conv
Hardware
Hardware
Sample Size
49
38
35
Insufficient
Typical Sales Volume ($)
1,698,467
1,771,617
2,034,051
Sample
Income Statement (% of sales)
Net Sales
100.0
100.0
100.0
Cost Of Goods Sold
63.6 36.4
60.9 39.1
58.1 41.9
Gross Margin Before Patronage Dividend
Patronage Dividend
0.9
1.7
1.4
Gross Margin
37.3
40.8
43.3
Payroll Expenses Owners/Officers Salaries & Bonuses All Other Employee Wages & Bonuses Total Salaries, Wages & Bonuses Payroll Taxes (FICA, Workers’ Comp. & Unemp.) Group Insurance (Hospital, Medical, Life) Benefit Plans (Pension, Profit Sharing, etc.)
3.1
4.6
5.1
13.5 16.6
11.7 16.3
14.1 19.2
1.3 0.5 0.2
1.4 0.8 0.2
1.9 0.6 0.3
Total Payroll Expenses
18.6
18.7
22.0
Occupancy Expenses Utilities (Heat, Light, Power, Water) Building Repairs & Maintenance Rent Or Ownership In Real Estate*
0.9 0.3 1.7 2.9 1.0 0.4 1.0 0.2 0.1 0.5 0.0 6.7 9.9
0.7 0.3 3.3 4.3 1.4 0.3 0.9 0.3 0.3 0.6 0.0 6.3
0.9 0.3 4.0 5.2 1.7 0.4 0.6 0.1 0.1 0.3 0.0 8.0
Total Occupancy Expenses Other Operating Expenses Advertising & Promotion
Telephone
Insurance (Business Liability & Casualty)
Interest Expense
Taxes (Personal Property, Use, Licenses, Permits)
Depreciation
Bad Debt Losses
All Other Operating Expenses Total Other Operating Expenses
10.1 33.1
11.3 38.5
Total Operating Expenses
31.4
Operating Profit
5.9 1.2 7.1
7.7 1.6 9.3
4.8 0.9 5.7
Other Income/Expenses
Profit Before Taxes
Balance Sheet (% of assets)
Assets Cash & Marketable Securities
21.7
15.0
20.1
Accounts Receivable
6.5
3.8
3.8
Inventory
49.8
51.1
51.1
Other Current Assets Total Current Assets
3.7
2.9
2.3
81.7 18.3
72.8 27.2
77.4 22.6
Fixed & Noncurrent Assets
Total Assets
100.0
100.0
100.0
Liabilities & Net Worth Accounts Payable
8.4 0.0
7.9 0.0 4.3
9.9 0.0 8.6
Notes Payable
Other Current Liabilities Total Current Liabilities Long Term Liabilities Loans From Stockholders Net Worth Or Owner Equity Total Liabilities & Net Worth
11.4 19.8 12.5
12.2 12.3
18.5 12.4
0.0
0.0
0.0
67.7
75.4
69.1
100.0
100.0
100.0
Owners' Return (%)
Owners' Discretionary Profit Margin Owners' Discretionary Return On Assets Owners' Discretionary Return On Net Worth
10.2 25.0 44.8
13.9 26.5 36.2
10.8 33.6 45.5
*includes rent, mortgage interest, building depreciation, real estate insurance and real estate taxes
17
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