Flora-Stats Annual Report 1998
Executive Summary
| # | Typical WF&FSA Dist. |
High Profit WF&FSA |
|---|---|---|
| Typical Sales Volume | $3,638,101 | $3,875,758 |
| Strategic Profit Model Ratios | # | # |
| Profit Margin (Pre-tax) | 2.0% | 5.6% |
| Asset Turnover | 3.7 | 4.3 |
| Return on Assets (Pre-tax) | 7.6% | 24.0% |
| Financial Leverage | 1.6 | 1.7 |
| Return on New Worth (Pret-tax) | 12.0% | 40.2% |
| # | # | # |
| Income Statement | # | # |
| Net Sales | 100.0% | 100.0% |
| Cost of Goods Sold | 67.8 | 66.2 |
| Gross Margin | 32.2 | 33.8 |
| Operating Expenses | # | # |
| Total Payroll Expenses | 18.9 | 17.6 |
| Total Occupancy Expenses | 4.1 | 3.7 |
| Total Other Operating Expenses | 7.8 | 6.9 |
| Total Operating Expenses | 30.8 | 28.1 |
| # | # | # |
| Operating Profit | 1.4 | 5.7 |
| Other Income/Expense | 0.8 | 0.3 |
| Profit Before Taxes | 2.0% | 5.6% |
| # | # | # |
| Financial Ratios | # | # |
| Current Ratio | 2.6 | 2.0 |
| Quick Ratio | 1.7 | 1.5 |
| Accounts Payable to Inventory | 98.6% | 140.6% |
| Accounts Payable Payout Period (Days) | 29.9 | 28.8 |
| Debt to Equity | 0.6 | 0.7 |
| EBIT To Total Assets | 8.2% | 25.4% |
| Times Interest Earned | 13.0 | 18.6 |
| # | # | # |
| Asset Productivity Ratio | # | # |
| Average Collection Period (Days) | 47.5 | 39.5 |
| Inventory Turnover (Times) | 11.1 | 13.4 |
| Inventory Holding Period (Days) | 32.8 | 27.3 |
| Gross Margin Return on Inventory | 544.8% | 812.5% |
| # | # | # |
| Growth & Cash Sufficiency Ratio | # | # |
| Growth Potential Index (GPI) | 16.8% | 52.7% |
| Cash Cycle (Days) | 50.4 | 38.0 |
| # | # | # |
| Operating Productivity Ratios | # | # |
| Sales Per SKU | $940 | $1,131 |
| Sales Per Customer | $9,770 | $12,236 |
| Sales Per Order | $127 | $169 |
