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Optional Two-Page Report Sample
This is a partial sample of a two-page
report (for a fictitious company) |
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Report prepared for: |
Sample restaurant |
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Industry: |
72211 - Full-Service Restaurants |
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Sales Range: |
Yearly sales $1 Million to $10 Million |
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Current Location: |
US |
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Full-service restaurants often must rely heavily on favorable reviews to attract new clientele. New restaurants without established reputations are especially sensitive to reviews in building the customer base necessary to operating profitably. Reviews should be carefully examined and areas in need of improvement should be quickly implemented into employee training. The necessity for positive reviews and customer satisfaction is becoming increasingly important as the quick-service food industry continues to grow. In the face of fast food competition, full-service restaurants must avoid price competition and continue to focus on service and customer satisfaction. Many restaurants are offering a variety of vegetarian and health-conscious menu items to further distinguish themselves and to capitalize on the growing dieting trend in America. |
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(YOUR) Company Data vs
Industry Average by Year
(Number of Financial Statements)
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| Financial Metric |
(YOUR)
Company
Data |
Recent 12
Months
(320) |
Distance
from
Industry |
|
2006
(358) |
All Years
(1843) |
| Current Ratio |
0.69 |
2.28 |
-70% |
|
2.37 |
2.14 |
| Quick Ratio |
0.31 |
1.35 |
-77% |
|
1.40 |
1.18 |
| Gross Profit Margin |
20.29% |
58.39% |
-65% |
|
58.00% |
57.36% |
| Net Profit Margin |
3.23% |
3.93% |
-18% |
|
4.23% |
3.96% |
| Inventory Days |
12.04
|
14.56 |
-17% |
|
14.01
|
14.98 |
| Accounts Receivable Days |
0.00
|
4.22 |
-100% |
|
4.15
|
2.93 |
| Accounts Payable Days |
16.85
|
27.87 |
-40% |
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27.02
|
27.34 |
| Interest Coverage Ratio |
7.90 |
10.38 |
-24% |
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11.28 |
10.80 |
| Debt-to-Equity Ratio |
1.72 |
3.21 |
-47% |
|
3.00 |
3.39 |
| Return on Equity |
32.66% |
13.52% |
142% |
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11.95% |
10.59% |
| Return on Assets |
12.03% |
12.62% |
-5% |
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11.54% |
10.25% |
| Fixed Asset Turnover |
3.41 |
6.87 |
-50% |
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7.76 |
6.53 |
| Sales per Employee |
$105,667 |
$59,081 |
76% |
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$60,509 |
$61,555 |
| Profit per Employee |
$3,411 |
$4,056 |
-18% |
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$5,405 |
$3,707 |
| Profit Growth |
126.57% |
15.60% |
840% |
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7.91% |
10.66% |
| Sales Growth |
8.07% |
10.21% |
-24% |
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9.12% |
7.84% |
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(YOUR) Common Sized Company Data vs Industry Average by Year
(Number of Financial Statements)
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| Financial Metric |
(YOUR)
Company
Data |
Recent 12
Months
(320) |
2006
(358) |
|
2005
(484) |
All Years
(1843) |
| Sales
(Income) |
100.00% |
100.00% |
100.00% |
|
100.00% |
100.00% |
| Cost of
Sales (COGS) |
79.71% |
41.64% |
42.04% |
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41.40% |
42.68% |
| Gross
Profit |
20.29% |
58.36% |
57.96% |
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58.60% |
57.32% |
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Depreciation and Amortization |
3.15% |
2.23% |
2.25% |
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2.27% |
2.39% |
| Interest
Expense |
0.93% |
1.43% |
1.34% |
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1.20% |
1.23% |
| Overhead
or S,G,&A Expense |
12.99% |
43.44% |
43.71% |
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45.48% |
44.73% |
| Other
Operating Expenses |
0.00% |
7.20% |
7.30% |
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5.07% |
5.16% |
| Net
Profit before Taxes |
3.23% |
3.81% |
3.67% |
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4.61% |
3.82% |
| Adjusted
Net Profit before Taxes |
3.23% |
4.31% |
4.22% |
|
5.30% |
4.59% |
| EBITDA |
7.31% |
7.49% |
7.28% |
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8.08% |
7.45% |
| Other
Income |
0.00% |
0.52% |
0.46% |
|
0.24% |
0.36% |
| Other
Expenses |
0.00% |
0.44% |
0.40% |
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0.39% |
0.29% |
| Taxes
Paid |
0.00% |
0.07% |
0.08% |
|
0.07% |
0.08% |
| Net
Income |
2.90% |
3.41% |
2.83% |
|
4.12% |
3.48% |
| Cash
(Bank Funds) |
10.89% |
18.61% |
18.81% |
|
17.75% |
17.58% |
| Accounts
Receivable |
0.00% |
4.03% |
3.93% |
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3.17% |
2.88% |
| Inventory |
10.89% |
6.04% |
6.55% |
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7.08% |
6.69% |
| Other
Current Assets |
2.18% |
5.96% |
7.38% |
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10.51% |
8.87% |
| Total
Current Assets |
23.97% |
34.55% |
36.57% |
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38.30% |
35.92% |
| Gross
Fixed Assets |
121.57% |
99.29% |
99.79% |
|
96.04% |
97.73% |
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Accumulated Depreciation |
0.00% |
44.51% |
45.69% |
|
42.69% |
42.16% |
| Net Fixed
Assets |
121.57% |
55.96% |
55.13% |
|
54.21% |
56.08% |
| Other
Assets |
-45.53% |
7.83% |
7.63% |
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8.18% |
8.27% |
| Total
Assets |
100.00% |
100.00% |
100.00% |
|
100.00% |
100.00% |
| Accounts
Payable |
15.25% |
11.45% |
10.81% |
|
23.05% |
17.01% |
| Current
Portion of Long Term Debt |
0.00% |
2.73% |
2.73% |
|
0.86% |
1.44% |
| Other
Current Liabilities |
19.61% |
19.29% |
19.62% |
|
19.41% |
22.26% |
| Total
Current Liabilities |
34.86% |
32.66% |
32.74% |
|
42.49% |
39.97% |
| Long Term
Liabilities |
28.32% |
48.30% |
45.87% |
|
49.79% |
46.08% |
| Total
Liabilities |
63.18% |
80.59% |
78.11% |
|
92.28% |
85.83% |
| Retained
Earnings |
0.00% |
0.04% |
2.96% |
|
-2.90% |
1.18% |
| Total
Equity |
36.82% |
22.03% |
24.36% |
|
7.74% |
14.91% |
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This optional report also may include explanations of each Key Performance Indicator calculation. |
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Copyright
©
2004 - 2010 Steven Battilana,
Accredited by The Institute for Independent Business (IIB) and an
adjunct faculty member at West Chester University. (Website
designed for and best viewed at 1024 x 768 or higher resolution with
Internet Explorer.) |
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