Format Analysis
Contractor -Or i ented Suppl y (COS)
Contractor
High
COS
COS
Oriented
Profit
Under $6
Over $6 Million
Supply
COS
Million
Sample Size
23
10
11
12
Typical Sales Volume ($)
6,447,582
4,807,031
3,581,175
8,864,912
Income Statement (% of sales)
Net Sales
100.0
100.0
100.0
100.0
Cost Of Goods Sold
71.0 29.0
68.1 31.9
70.0 30.0
71.4 28.6
Gross Margin Before Patronage Div.
Patronage Dividend
0.3
0.5
0.0
0.5
Gross Margin
29.3
32.4
30.0
29.1
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.)
2.9 9.8
N/A N/A 11.8
3.8 8.7
2.1 9.6
12.7
12.5
11.7
1.2 0.3 0.4
1.1 0.2 0.5
1.2 0.2 0.3
1.1 0.5 1.0
Total Payroll Expenses
14.6
13.6
14.2
14.3
Occupancy Expenses Utilities (Heat, Light, Power, Water) Building Repairs & Maintenance Rent Or Ownership In Real Estate*
0.3 0.4 0.8 1.5 0.3 0.2 0.7 0.0 0.1 0.6 0.2 5.8 7.9
0.3 0.4 1.7 2.4 0.2 0.2 0.6 0.0 0.2 0.5 0.3 5.2 7.2
0.6 0.7 0.8 2.1 0.5 0.2 0.7 0.0 0.1 0.5 0.3 5.5 7.8
0.3 0.4 0.8 1.5 0.2 0.2 0.7 0.2 0.1 1.1 0.1 5.0 7.7
Total Occupancy Expenses Other Operating Expenses Advertising & Promotion
Telephone
Insurance (Business Liability & Casualty)
Interest Expense
Taxes (Pers. Property, Use, Licenses, Permits)
Depreciation
Bad Debt Losses
All Other Operating Expenses Total Other Operating Expenses
Total Operating Expenses
24.0
23.2
24.1
23.5
Operating Profit
5.3 1.0 6.3
9.2 1.3
5.9 2.4 8.4
5.6 0.4 6.0
Other Income/Expenses
Profit Before Taxes
10.5
Balance Sheet (% of assets)
Assets Cash & Marketable Securities
19.5 16.0 42.6
30.9 14.9 47.3
28.1 12.2 46.1
16.1 18.9 41.2
Accounts Receivable
Inventory
Other Current Assets Total Current Assets
3.3
0.5
1.6
3.1
81.4 18.6
93.6
88.0 12.0
79.3 20.7
Fixed & Noncurrent Assets
6.4
Total Assets
100.0
100.0
100.0
100.0
Liabilities & Net Worth Accounts Payable
9.4 0.0 5.1
8.5 0.0 4.2
4.0 0.0 3.7 7.6 5.3 0.0
12.4
Notes Payable
3.1 5.9
Other Current Liabilities Total Current Liabilities Long Term Liabilities Loans From Stockholders Net Worth or Owner Equity Total Liabilities & Net Worth
14.5
12.7
21.4
5.0 0.0
3.4 0.0
2.9 0.0
80.5
83.9
87.1
75.7
100.0
100.0
100.0
100.0
Owners' Return (%)
Owners' Discretionary Profit Margin Owners' Discretionary Return On Assets Owners' Discretionary Return On Net Worth
9.2
13.2 N/A N/A
12.2 15.6 17.6
8.1
15.3 24.2
15.1 26.4
*includes rent, mortgage interest, building depreciation, real estate insurance and real estate taxes
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