Format Analysis
Home Centers
Rural Home Center
Suburban
Suburban
Urban Home Center
Fringe
Home Center
Home Ctr
Sample Size
14
24
Insufficient
Insufficient
Typical Sales Volume ($)
4,857,102
5,094,773
Sample
Sample
Income Statement (% of sales)
Net Sales
100.0
100.0
Cost Of Goods Sold
69.2 30.8
67.8 32.2
Gross Margin Before Patronage Dividend
Patronage Dividend
0.6
1.2
Gross Margin
31.4
33.4
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.)
3.3 9.8
3.9
10.2 14.1
13.1
1.2 0.7 0.2
1.3 0.9 0.3
Total Payroll Expenses
15.2
16.6
Occupancy Expenses Utilities (Heat, Light, Power, Water) Building Repairs & Maintenance Rent Or Ownership In Real Estate*
0.4 0.5 1.2 2.1 0.4 0.2 0.7 0.2 0.2 1.8 0.0 3.9 7.4
0.6 0.2 2.0 2.8 0.8 0.3 0.7 0.1 0.1 1.2 0.0 5.0 8.2
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
Total Operating Expenses
24.7
27.6
Operating Profit
6.7 2.3 9.0
5.8 1.1 6.9
Other Income/Expenses
Profit Before Taxes
Balance Sheet (% of assets)
Assets Cash & Marketable Securities
19.2 10.2 42.9
16.4 11.9 39.5
Accounts Receivable
Inventory
Other Current Assets Total Current Assets
0.9
3.1
73.2 26.8
70.9 29.1
Fixed & Noncurrent Assets
Total Assets
100.0
100.0
Liabilities & Net Worth Accounts Payable
7.1 3.2 3.7
6.0 0.0 6.2
Notes Payable
Other Current Liabilities Total Current Liabilities Long Term Liabilities Loans From Stockholders Net Worth Or Owner Equity Total Liabilities & Net Worth
14.0
12.2 12.5
8.1 0.0
0.0
77.9
75.3
100.0
100.0
Owners' Return (%)
Owners' Discretionary Profit Margin Owners' Discretionary Return On Assets Owners' Discretionary Return On Net Worth
12.3 28.9 41.7
10.8 24.2 33.9
*includes rent, mortgage interest, building depreciation, real estate insurance and real estate taxes
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