Annual Average Sales, Income & Expense ($) |
as
of:  |
1/05 |
1/06 |
1/07 |
| Sales |
158,888 |
160,466 |
160,849 |
| Inventory (% Sales) |
1,621 |
1,845 |
1,576 |
| Cost
of Sales |
29,966 |
25,354 |
23,420 |
COS-Labor Portion |
6,066 |
4,435 |
3,294 |
| Gross
Profit |
128,922 |
135,112 |
137,429 |
| Salary-Wages |
6,451 |
5,632 |
5,260 |
Contract Labor-Commissions |
1,621 |
2,616 |
2,670 |
Rent |
17,398 |
18,694 |
17,098 |
Taxes |
2,701 |
3,049 |
2,670 |
Interest paid |
1,112 |
818 |
756 |
Amort. & Dep. |
3,003 |
2,503 |
2,702 |
| Advertising |
1,049 |
947 |
949 |
| Benefits-Pension |
95 |
128 |
80 |
| Insurance (non-health) |
1,255 |
1,203 |
1,078 |
| Home Office Expense |
604 |
481 |
483 |
| Other SG&A Exp. |
19,162 |
21,133 |
20,733 |
Total Expenses |
54,451 |
57,206 |
54,480 |
| Net
Profit |
74,471 |
77,908 |
82,950 |
| |
|
|
|
| Total Direct Labor & NP |
88,609 |
90,591 |
94,174 |
| Annual
Average Sales & Income Statement % |
| Sales |
100.0% |
100.0% |
100.0% |
| Inventory (% Sales) |
1.02% |
1.15% |
0.98% |
| Cost
of Sales |
18.86% |
15.80% |
14.56% |
COS-Labor Portion |
3.82% |
2.76% |
2.05% |
| Gross
Profit |
81.14% |
84.20% |
85.44% |
Salary-Wages |
4.06% |
3.51% |
3.27% |
Contract Labor-Commissions |
1.02% |
1.63% |
1.66% |
Rent |
10.95% |
11.65% |
10.63% |
Taxes |
1.70% |
1.90% |
1.66% |
Interest paid |
0.70% |
0.51% |
0.47% |
Amort. & Dep. |
1.89% |
1.56% |
1.68% |
Advertising |
0.66% |
0.59% |
0.59% |
Benefits-Pension |
0.06% |
0.08% |
0.05% |
Insurance (non-health) |
0.79% |
0.75% |
0.67% |
Home Office Expense |
0.38% |
0.30% |
0.30% |
Other SG&A Exp. |
12.06% |
13.17% |
12.89% |
Total Expenses |
34.27% |
35.65% |
33.87% |
| Net
Profit |
46.87% |
48.55% |
51.57% |
| |
|
|
|
| Total Direct Labor & NP |
55.77% |
56.45% |
58.55% |
|
Some wage-related expenses may be classified as Other SG&A, including overhead and supervisory costs. Depending on the level of owner labor and employment scale, actual owner compensation may be below Net Cash or range to Net Cash and Labor (if the owner is the only employee).
|
The Annual Average Income & Expense Statement reflects income statement percentages and dollars for the specific industry segment analyzed (sole proprietorships or startup businesses). Sales are based on reports from more than 18 million US business establishments over the three-year analysis period. Income-Expense statements are individually calculated for each industry and segment.
The Cash Flow Profiles mirror the more streamlined financial reports of many startup firms and sole proprietorships. Small and startup businesses can also take advantage of the detailed asset and liability information and industry ratios available in the small sales class versions of the Financial Analysis Profiles, which are available in corporate and small business (<35 employee) reporting formats.
Dollar-based sales and other dollar-based data in this report reflect averages for sales of the industry segment you selected, not total industry-wide averages. As a result, sales levels may vary from year to year, depending on the mix of firms that fall within the selected segment.
In addition to annual Income-Expense data, the Expense & Cash Flow series displays monthly cash flow tables and eight Financial Ratios.
Contents
| P1: |
Analyzed industry segment population |
| |
3-year dollar average sales |
| |
3- year income statement- dollar and percentages |
| |
3-year expense statement- dollar and percentages |
| P2: |
Three- Year Cash Flow Tables (level sales) |
| P3: |
Financial Ratios: Profit/Labor/Cash |
| P4: |
Financial Ratios - Inventory |
| P5: |
About the Data |
|
 |
|
Year ending: |
Jul-04 |
Jul-05 |
Jul-06 |
Year ending: |
Jul-04 |
Jul-05 |
Jul-06 |
| Sales |
158,888 |
160,466 |
160,849 |
Net Cash/Sales |
49.14% |
50.41% |
53.55% |
| Cost of Sales |
29,966 |
25,354 |
23,420 |
Net Cash/Cost of Sales |
260.56% |
319.05% |
367.78% |
| Gross Profit |
128,922 |
135,112 |
137,429 |
Net Cash/Gross Profit |
60.56% |
59.87% |
62.68% |
| All Direct Expenses |
80,810 |
79,576 |
74,715 |
Net Cash/All Direct Expenses |
96.62% |
101.65% |
115.28% |
| Net Cash |
78,078 |
80,892 |
86,135 |
Net Cash |
100.00% |
100.00% |
100.00% |
Net Cash & Labor |
92,216 |
93,575 |
97,359 |
Net Cash/Net Cash & Labor |
84.67% |
86.45% |
88.47% |
|
All Direct Expenses includes Cost of Sales plus Total Expenses from the P1 Income & Expense table, less amortization, depreciation and home office expense. Net Cash adds back these non-cash expenses. This generally offers a more comprehensive picture of owner compensation, which will also vary with the actual proportion of owner labor.
Monthly Cash Flow tables below are calculated on a straight-line sales basis. Different sales patterns alter monthly cash flow (but not annual totals).
Monthly Cash Flow Table: Year ending 1/05 |
| |
Jan |
Feb |
March |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
| Retained Cash |
|
6,507 |
13,014 |
19,521 |
26,028 |
32,535 |
39,042 |
45,549 |
52,056 |
58,563 |
65,070 |
71,577 |
| Income |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,241 |
13,237 |
| Available Cash |
13,241 |
19,748 |
26,255 |
32,762 |
39,269 |
45,776 |
52,283 |
58,790 |
65,297 |
71,804 |
78,311 |
84,818 |
| Cost
of Sales |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,497 |
2,499 |
| Gross
Profit |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,744 |
10,738 |
All Direct Exp. |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,734 |
6,736 |
Net Cash |
6,507 |
13,014 |
19,521 |
26,028 |
32,535 |
39,042 |
45,549 |
52,056 |
58,563 |
65,070 |
71,577 |
78,078 |
| Net Cash & Labor |
7,685 |
15,370 |
23,055 |
30,740 |
38,425 |
46,110 |
53,795 |
61,480 |
69,165 |
76,850 |
84,535 |
92,216 |
|
Monthly Cash Flow Table: Year ending 1/06 |
| |
Jan |
Feb |
March |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
| Retained Cash |
|
6,741 |
13,482 |
20,223 |
26,964 |
33,705 |
40,446 |
47,187 |
53,928 |
60,669 |
67,410 |
74,151 |
| Income |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,372 |
13,374 |
| Available Cash |
13,372 |
20,113 |
26,854 |
33,595 |
40,336 |
47,077 |
53,818 |
60,559 |
67,300 |
74,041 |
80,782 |
87,523 |
| Cost
of Sales |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,113 |
2,111 |
| Gross
Profit |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,259 |
11,263 |
All Direct Exp. |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,631 |
6,635 |
Net Cash |
6,741 |
13,482 |
20,223 |
26,964 |
33,705 |
40,446 |
47,187 |
53,928 |
60,669 |
67,410 |
74,151 |
80,892 |
| Net Cash & Labor |
7,798 |
15,596 |
23,394 |
31,192 |
38,990 |
46,788 |
54,586 |
62,384 |
70,182 |
77,980 |
85,778 |
93,575 |
|
Monthly Cash Flow Table: Year ending 1/07 |
| |
Jan |
Feb |
March |
April |
May |
June |
July |
Aug |
Sep |
Oct |
Nov |
Dec |
| Retained Cash |
|
7,178 |
14,356 |
21,534 |
28,712 |
35,890 |
43,068 |
50,246 |
57,424 |
64,602 |
71,780 |
78,958 |
| Income |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,404 |
13,405 |
| Available Cash |
13,404 |
20,582 |
27,760 |
34,938 |
42,116 |
49,294 |
56,472 |
63,650 |
70,828 |
78,006 |
85,184 |
92,362 |
| Cost
of Sales |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,952 |
1,948 |
| Gross
Profit |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,452 |
11,457 |
| |
