Format Analysis
Home Centers
Hi Profit
Home Ctr Under $3
Home Ctr
Home Ctr
Home Ctr
Home Center
Home Center
$3 - $4 Million
$4 - $8 Million
Over $8 Million
Million
Sample Size
46
5
6
10
17
13
Typical Sales Volume ($)
5,606,107 14,679,589 1,921,131 3,693,257 6,037,536 14,679,589
Income Statement (% of sales)
Net Sales
100.0
100.0
100.0
100.0
100.0
100.0
Cost Of Goods Sold
67.7 32.3
60.7 39.3
65.0 35.0
68.2 31.8
67.5 32.5
68.0 32.0
Gross Margin Before Patronage Div.
Patronage Dividend
1.1
0.0
0.3
1.6
0.0
0.0
Gross Margin
33.4
39.3
35.3
33.4
32.5
32.0
Payroll Expenses Owners/Officers Salaries & Bonuses All Other Employee Wages & Bonuses Total Salaries, Wages & Bonuses Payroll Taxes (FICA, Worker Comp., Unemp.) Group Insurance (Hospital, Medical, Life) Benefit Plans (Pension, Profit Sharing, etc.)
3.4
N/A N/A N/A
5.3
3.8 8.7
3.6
2.5
11.0 14.4
10.8 16.1
10.4 14.0
11.4 13.9
12.5
1.3 0.9 0.2
1.1
1.1 1.0 0.3
1.4 0.8 0.2
1.2 0.8 0.2
1.2 1.2 0.2
N/A
0.1
Total Payroll Expenses
16.8
16.7
18.5
14.9
16.2
16.5
Occupancy Expenses Utilities (Heat, Light, Power, Water) Building Repairs & Maintenance Rent Or Ownership In Real Estate*
0.6 0.4 1.1 2.1 0.7 0.2 0.6 0.1 0.1 1.2 0.0 4.8 7.7
0.3 0.1 1.2 1.6
0.6 0.5 1.3 2.4 0.6 0.5 1.1 0.5 0.3 2.8 0.0 5.1
0.5 0.4 2.0 2.9 0.7 0.3 0.6 0.4 0.3 0.9 0.0 5.3 8.5
0.5 0.4 1.5 2.4 0.9 0.2 0.6 0.1 0.1 1.3 0.0 4.1 7.3
0.4 0.2 1.1 1.7 0.7 0.2 0.6 0.0 0.1 1.1 0.0 3.7 6.4
Total Occupancy Expenses Other Operating Expenses Advertising & Promotion
0.7
Telephone
N/A
Insurance (Business Liability & Casualty)
0.3 0.0 0.0 1.1 0.1 3.2 5.5
Interest Expense
Taxes (Pers. Property, Use, Licenses, Permits)
Depreciation
Bad Debt Losses
All Other Operating Expenses Total Other Operating Expenses
10.9 31.8
Total Operating Expenses
26.6
23.8 15.5
26.3
25.9
24.6
Operating Profit
6.8 1.6 8.4
3.5 0.8 4.3
7.1 2.0 9.1
6.6 1.0 7.6
7.4 2.7
Other Income/Expenses
2.5
Profit Before Taxes
18.0
10.1
Balance Sheet (% of assets)
Assets Cash & Marketable Securities
18.0 10.2 43.0
19.3
25.6
15.9 12.3 44.3
18.9 10.1 44.7
20.8 14.0 35.6
Accounts Receivable
8.4
4.9
Inventory
42.7
34.7
Other Current Assets Total Current Assets
1.1
0.9
1.4
1.8
1.3
0.9
72.3 27.7
71.3 28.7
66.6 33.4
74.3 25.7
75.0 25.0
71.3 28.7
Fixed & Noncurrent Assets
Total Assets
100.0
100.0
100.0
100.0
100.0
100.0
Liabilities & Net Worth Accounts Payable
6.8 2.4 5.8
6.4 3.2 4.3
3.2 0.9 4.7 8.8
10.7
6.4 2.9 7.9
5.4 2.4 5.2
Notes Payable
0.8 6.5
Other Current Liabilities Total Current Liabilities Long Term Liabilities Loans From Stockholders Net Worth or Owner Equity Total Liabilities & Net Worth
14.9
13.9
18.0 15.2
17.1
13.0
7.9 0.0
7.7 0.0
15.2
5.2 0.0
6.3 0.0
0.0
1.3
77.2
78.4
76.0
65.5
77.7
80.6
100.0
100.0
100.0
100.0
100.0
100.0
Owners' Return (%)
Owners' Discretionary Profit Margin Owners' Discretionary Return On Assets
11.8 28.2 35.6
19.2 N/A N/A
9.6
12.9 29.2 38.6
11.2 19.2 19.7
12.6 29.3 45.3
12.1 14.3
Owners' Discretionary RONW
*includes rent, mortgage interest, building depreciation, real estate insurance and real estate taxes
27
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