Cooperative Grocer 2001 Retail Operations Survey: Data Summary

 

SMALL
Sales <$1 Million
MEDIUM SMALL
Sales $1-2 Million
MEDIUM
Sales $2-4 Million
  MEDIUM LARGE
Sales $4-7 Million
LARGE
Sales >$7 Million
ALL
STORES
 

INCOME STATEMENT

100.0% 100.0% 100.0% GROSS SALES 100.0% 100.0% 100.0%
33.8% 35.4% 36.4% GROSS MARGIN 35.9% 37.1% 35.9%
22.1% 23.7% 23.4% PERSONNEL 22.1% 24.0% 23.1%
4.8% 4.5% 4.3% OCCUPANCY 4.4% 4.3% 4.4%
2.1% 1.0% 1.5% DEPREC. & AMORTIZATION 1.5% 1.5% 1.5%
2.0% 2.3% 2.2% STORE OPERATING EXP 2.1% 2.4% 2.2%
0.9% 1.2% 1.1% ADMINISTRATIVE EXP 1.1% 0.9% 1.1%
0.6% 0.4% 0.5% GOVERNANCE 0.5% 0.5% 0.5%
1.2% 0.7% 1.0% MEMBER SALES DISCOUNTS 0.8% 0.9% 0.9%
0.8% 1.0% 1.3% ADVERTISING AND PROMOTION 1.4% 1.1% 1.2%
34.8% 34.7% 35.4% TOTAL OPERATING EXPENSES 33.8% 35.4% 34.8%
-0.8% 0.7% 0.9% OPERATING PROFIT 2.1% 1.7% 1.1%
1.3% 1.4% 0.7% PLUS: OTHER INCOME 0.7% 0.6% 0.9%
0.9% 0.6% 0.6% INTEREST EXP 0.5% 0.6% 0.6%
0.0% 0.1% 0.5% TAXES 0.3% 0.3% 0.3%
0.3% 0.7% 0.4% OTHER EXPENSES 0.9% 0.3% 0.6%
-0.1% 0.0% 0.8% TOTAL OTHER INCOME/EXPENSES 1.0% 0.7% 0.6%
-0.8% 0.7% 0.2% NET INCOME 1.1% 1.0% 0.6%
2.3% 2.3% 2.8% EBITDA 3.4% 3.4% 2.9%
 

BALANCE SHEET

10.5% 21.7% 18.0% CASH 20.6% 13.6% 17.4%
35.0% 28.4% 22.6% INVENTORY 18.8% 15.8% 22.7%
1.7% 2.3% 1.8% ACCOUNTS RECEIVABLE & PREPAIDS 3.2% 3.9% 2.7%
47.2% 52.5% 42.4% TOTAL CURRENT ASSETS 42.6% 33.3% 42.8%
40.1% 36.8% 47.4% NET FIXED ASSETS 53.3% 55.4% 47.8%
12.7% 10.7% 10.2% OTHER ASSETS 4.1% 11.2% 9.3%
100.0% 100.0% 100.0% TOTAL ASSETS 100.0% 100.0% 100.0%
11.5% 12.5% 13.9% ACCOUNTS PAYABLE 9.1% 11.0% 11.5%
6.2% 8.0% 8.4% OTHER CURRENT LIABILITIES 11.7% 11.4% 9.6%
17.7% 20.4% 22.3% TOTAL CURRENT LIABILITIES 20.8% 22.4% 21.0%
39.7% 30.4% 29.6% LONG TERM LIABILITIES 30.9% 26.9% 30.8%
57.3% 50.8% 51.9% TOTAL LIABILITIES 51.8% 49.4% 51.8%
23.3% 40.9% 28.4% MEMBER SHARE CAPITAL 21.7% 27.1% 28.0%
19.4% 8.3% 19.7% RETAINED EARNINGS 26.5% 23.6% 20.2%
42.7% 49.2% 48.1% TOTAL EQUITY 48.2% 50.6% 48.2%
100.0% 100.0% 100.0% TOTAL LIABILITIES & EQUITY 100.0% 100.0% 100.0%
 

RATIOS

19.2% 14.1% 14.8% SALES TREND: %
(over previous year)
UPPER QUARTILE 20.2% 15.9% 17.4%
15.1% 6.0% 12.1% MEDIAN 11.8% 9.7% 9.9%
9.0% 2.2% 2.6% LOWER QUARTILE 7.0% 6.3% 5.9%
 
481 781 1,094 SALES PER SQ. FT. PER YEAR: $
(annual sales/selling space)
UQ 1,044 1,338 1,055
361 568 779 MED 954 1,098 847
235 461 604 LQ 817 977 570
 
4.05 6.25 4.74 SALES TO TOTAL ASSETS: $
(total sales/total assets)
UQ 5.14 5.17 5.14
3.42 3.47 4.04 MED 3.81 4.16 3.82
2.46 3.24 3.27 LQ 2.93 2.99 2.99
 
26.15 50.88 16.72 SALES TO NET FIXED ASSETS: $
(sales/[fixed assets less accum. depreciation])
UQ 10.27 11.51 14.40
7.33 21.73 8.11 MED 7.99 6.93 7.90
5.73 5.28 5.76 LQ 5.18 4.84 5.29
 
7.99 10.12 15.73 INVENTORY TURNS
(cost of goods/average inventory)
UQ 14.84 19.61 15.93
6.97 9.44 12.53 MED 13.52 17.14 13.15
6.59 8.16 10.91 LQ 12.27 15.37 9.42
 
6.89 5.40 3.78 CURRENT RATIO
(current assets/current liabilities)
UQ 2.85 2.27 3.32
4.57 2.91 1.89 MED 2.00 1.48 1.97
1.70 1.67 1.26 LQ 1.45 0.92 1.31
 
1.54 6.23 3.18 DEBT TO EQUITY
(total liabilities/total equity)
UQ 2.65 1.80 2.43
1.01 0.51 0.81 MED 0.77 0.65 0.74
0.21 0.27 0.46 LQ 0.34 0.42 0.35
 
15.9% 17.6% 17.6% RETURN ON EQUITY
(net income/total equity)
UQ 21.8% 17.3% 18.7%
8.7% 5.6% 7.9% MED 12.3% 10.9% 10.1%
0.9% -21.2% -38.7% LQ 9.7% 3.0% 1.2%
 
7.4% 8.7% 9.4% RETURN ON ASSETS
(net income/total assets)
UQ 8.8% 8.4% 8.9%
3.4% 4.5% 4.2% MED 6.2% 5.0% 4.8%
-9.0% -3.3% -2.8% LQ 4.0% 0.9% -2.7%
 
35.3% 36.2% 37.2% GROSS MARGIN
([sales less cost of goods]/sales)
UQ 37.1% 38.3% 37.5%
33.8% 36.1% 36.1% MED 35.7% 36.7% 35.7%
32.2% 33.8% 35.1% LQ 34.6% 35.2% 34.3%
 
1.2% 1.0% 1.5% DISCOUNT EXPENSE
(percent of total sales)
UQ 0.9% 1.3% 1.2%
1.1% 0.4% 0.7% MED 0.3% 0.3% 0.5%
0.0% 0.0% 0.1% LQ 0.0% 0.0% 0.0%
 
23.3% 24.1% 24.2% TOTAL LABOR EXPENSE
(total paid labor/total sales)
UQ 23.3% 24.9% 24.0%
22.5% 23.8% 23.4% MED 22.6% 23.5% 23.0%
21.2% 23.2% 22.2% LQ 21.6% 22.4% 22.2%
 
1.9% 1.8% 3.6% OPERATING PROFIT UQ 2.9% 2.5% 2.7%
0.5% 0.5% 1.5% MED 2.2% 2.0% 1.4%
-2.1% -0.2% -1.1% LQ 0.8% 0.5% -0.1%
 
3.5% 3.7% 5.3% EBITDA
(earnings before interest, taxes, deprec., amortiz.)
UQ 4.7% 4.7% 4.6%
2.9% 2.9% 3.4% MED 3.7% 3.5%<

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