Optional Two-Page Report Sample

This is a partial sample of a two-page report (for a fictitious company)

Report prepared for:

Sample restaurant

Industry:

72211 - Full-Service Restaurants

Sales Range:

Yearly sales $1 Million to $10 Million

Current Location:

US


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.

 
(YOUR) Company Data vs Industry Average by Year
(Number of Financial Statements)

 

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% 27.02 27.34
Interest Coverage Ratio 7.90 10.38 -24% 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% 11.95% 10.59%
Return on Assets 12.03% 12.62% -5% 11.54% 10.25%
Fixed Asset Turnover 3.41 6.87 -50% 7.76 6.53
Sales per Employee $105,667 $59,081 76% $60,509 $61,555
Profit per Employee $3,411 $4,056 -18% $5,405 $3,707
Profit Growth 126.57% 15.60% 840% 7.91% 10.66%
Sales Growth 8.07% 10.21% -24% 9.12% 7.84%
 

 

(YOUR) Common Sized Company Data vs Industry Average by Year
(Number of Financial Statements)
 

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%   41.40% 42.68%
Gross Profit 20.29% 58.36% 57.96%   58.60% 57.32%
Depreciation and Amortization 3.15% 2.23% 2.25%   2.27% 2.39%
Interest Expense 0.93% 1.43% 1.34%   1.20% 1.23%
Overhead or S,G,&A Expense 12.99% 43.44% 43.71%   45.48% 44.73%
Other Operating Expenses 0.00% 7.20% 7.30%   5.07% 5.16%
Net Profit before Taxes 3.23% 3.81% 3.67%   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%   8.08% 7.45%
Other Income 0.00% 0.52% 0.46%   0.24% 0.36%
Other Expenses 0.00% 0.44% 0.40%   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%   3.17% 2.88%
Inventory 10.89% 6.04% 6.55%   7.08% 6.69%
Other Current Assets 2.18% 5.96% 7.38%   10.51% 8.87%
Total Current Assets 23.97% 34.55% 36.57%   38.30% 35.92%
Gross Fixed Assets 121.57% 99.29% 99.79%   96.04% 97.73%
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%   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%
 

This optional report also may include explanations of each Key Performance Indicator calculation.

 

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.)