Format Analysis
Contractor -Or i ented Suppl y (COS)
Suburban
Rural
Fringe
Suburban
Urban
COS
COS
COS
COS
Sample Size
11
8
Insufficient
Insufficient
Typical Sales Volume ($)
5,313,874
7,013,293
Sample
Sample
Income Statement (% of sales)
Net Sales
100.0
100.0
Cost Of Goods Sold
65.2 34.8
71.1 28.9
Gross Margin Before Patronage Dividend
Patronage Dividend
0.0
0.3
Gross Margin
34.8
29.2
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.)
N/A N/A 14.3
2.7 9.8
12.5
1.3 0.3 0.4
0.9 0.8 0.6
Total Payroll Expenses
16.3
14.8
Occupancy Expenses Utilities (Heat, Light, Power, Water) Building Repairs & Maintenance Rent Or Ownership In Real Estate*
0.4 0.6 1.4 2.4 0.3 0.2 0.6 0.0 0.1 1.4 0.2 4.7 7.5
0.2 0.6 0.3 1.1 0.2 0.3 1.1 0.2 0.2 0.5 0.1 6.9 9.5
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
26.2
25.4
Operating Profit
8.6 0.4 9.0
3.8 0.9 4.7
Other Income/Expenses
Profit Before Taxes
Balance Sheet (% of assets)
Assets Cash & Marketable Securities
22.6 14.9 46.3
17.4 16.2 33.9
Accounts Receivable
Inventory
Other Current Assets Total Current Assets
4.2
0.8
88.0 12.0
68.3 31.7
Fixed & Noncurrent Assets
Total Assets
100.0
100.0
Liabilities & Net Worth Accounts Payable
10.0
4.2 0.8 8.1
Notes Payable
0.0 5.8
Other Current Liabilities Total Current Liabilities Long Term Liabilities Loans From Stockholders Net Worth Or Owner Equity Total Liabilities & Net Worth
15.9
13.1
3.6 0.0
2.3 0.0
80.5
84.6
100.0
100.0
Owners' Return (%)
Owners' Discretionary Profit Margin Owners' Discretionary Return On Assets Owners' Discretionary Return On Net Worth
13.8 N/A N/A
7.4
15.1 17.6
*includes rent, mortgage interest, building depreciation, real estate insurance and real estate taxes
33
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