Bs Sample Report

Prepared by: Your Company Name
Your Clients Company name- 2013 Industry Name
Benchmark
Report &
Analysis
Client Company - 2013
Prepared by:
Vincent Keogh
Company:
Benchmarking.com.au
Phone:
02-9262 5564
Email:
vincent@benchmarking.com.au

Contents
Industry Statistics
Sector Overview
Industry Statistics
Employment Data
Benchmark Comparison
Income
Less Overheads as %'s of Total Income:
Net Profit (bos*) per....
Total Income per....
Gross Profit (Income less Materials and Payments to Sub Contractors) per....
10
Non Personnel Related Overheads per....
10
Personnel (fte personnel numbers)
10
KPI Feedback
Personnel Productivity & Profit
12
Margins
12
Major Overheads as a % of Total Income
12
Graphs
Key Performance Indicator Graphs
15
Action List
Increase Revenue
18
Control Overheads and Increase Net Profit
18
Control Liquidity
19
Business Value
Business Parameters
21
Business Valuation
21
Financial Data Entry

Profit and Loss
23
Balance Sheet
25
Valuation Questionnaire
Profit and Loss
27
Balance Sheet
27
Industry Benchmark - 2013

Industry
Statistics
Sector Overview
Industry Statistics
Employment Data

Sector Overview
This data is provided by the Australian Bureau of Statistics (ABS) as at November 2012.
The ABS reports that employment numbers for the Sample sector as at 2011 - 2012 was 995,300. This employment figure
changed by 3.3% over the past 5 years. Forecasted growth for the sector over the next five years is 10.1% or 100,200.
The percentage of employees for the sector outside of state capital cities was 40% and 35% of all sector employees were aged
45 years or older.
Industry Statistics
The number of sample employees nationwide was reported at 46,100 as at November 2012. The industry has shown an
average growth rate of -19.6% over the past five years. Forecasted growth for the industry is strong (between 8.5 to 13.1%
per annum) over the next five years.

Employment Data
- The following employment data is sourced from the Australian Bureau of Statistics (ABS), dated November 2012.
- Weekly income for Sample Employees (earnings before tax - EBT) is around $1,000 per week.
- Weekly income for Sample Employees 2 (earnings before tax - EBT) is around $1,538 per week.

- The highest percentage of sample 1 employees lies within the 25 - 34 age bracket, while the median age is 32.
- The highest percentage of sample 2 employees lies within the 45 - 54 age bracket, while the median age is 43.

Benchmark
Comparison
Income
Gross Profit (Income less Materials and Payments to Sub Contractors)
per....
Other Information

Your Business:
2013
Turnover: All
Firms Average
Net Profit per

Owner: $70,000
to $99,999
Turnover:
$1,000,000 to
$1,999,999
Total Income
$1,462,500
$1,193,692
$1,063,463
$1,449,884
Less Materials Used
32.82%
32.94%
25.78%
38.51%
Less Sub Contractors
32.48%
19.33%
24.92%
31.64%
Equals Gross Profit
34.70%
47.72%
49.30%
29.86%
Income

Advertising & Promotion
0.82%
0.63%
1.04%
0.68%
Accounting & Legal Fees
0.16%
1.01%
0.69%
0.58%
All Insurance
0.31%
1.72%
1.92%
1.22%
Interest Bank Charges etc
0.10%
1.42%
0.71%
0.93%
Licences, Permits and Subscriptions
0.02%
0.36%
0.25%
0.31%
All Occupancy Costs
0.39%
0.68%
0.81%
0.82%
Other Depreciation, Lease and HP
1.71%
1.37%
1.86%
1.35%
Repairs & Maintenance
0.82%
0.90%
0.67%
0.54%
Staff On Costs
0.07%
1.10%
1.63%
1.11%
Telephone & Fax
0.08%
0.95%
0.77%
0.51%
Employees' Wages & Salaries
13.68%
8.04%
12.30%
7.42%
Internal Sub Contractors
3.42%
3.01%
2.99%
2.47%
Vehicle Operating Costs
1.03%
4.82%
3.43%
2.02%
All Other Expenses
0.00%
1.64%
1.10%
1.23%
Total Overheads
22.61%
27.67%
30.17%
21.19%
Net Profit (bos*)
12.09%
20.10%
19.13%
8.67%
Working Owner
$176,820
$81,327
$82,440
$90,353
Owner Workhour
$73.68
$44.95
$44.21
$44.40
$1.89
$2.59
$2.24
$2.47

$ of Wages # & Contractor Payments

Your Business:
2013
Turnover: All
Firms Average
Net Profit per

Owner: $70,000
to $99,999
Turnover:
$1,000,000 to
$1,999,999
Gross Profit (Income less Materials and Payments to Sub

Contractors) per....
Person
$92,273
$91,734
$111,731
$107,939
$0.66
$1.17
$1.15
$0.80

Person
$14,487
$32,029
$35,941
$42,304
$0.10
$0.39
$0.32
$0.27

Working Owners
1.00
1.32
1.29
1.45
Qualified Staff
4.00
1.56
1.63
2.16
Industry Specific Staff
0.50
1.30
1.26
0.99
Total Personnel
5.50
4.18
4.19
4.60
Hours Worked per Owner per Year
2,400
1,896
1,752
2,041
Owners' Equity as % of Total Assets
29.72%
28.92%
21.81%
1.90%
Asset Turnover
$3.37
$4.88
$4.69
$6.16
Days' Debtors
33
33
27
% Revenue drops before Losses Start
34.84%
37.01%
40.37%
30.35%
Growth Capacity
11.89%
15.87%
18.16%
6.40%
Current ratio
1.01
2.53
1.04
1.59
Acid test
0.13
2.76
1.10
1.69
Stock and WIP turnover
3.80
53.74
27.57
148.89
Liability turnover
$4.80
$11.45
$-3.22
$9.96
Interest cover: business
117.88
165.47
70.96
44.26
Other Information
* bos - before owners' salaries and benefits

# including owners' notional wage of $20 per hour

KPI Feedback
Margins
Asset Levels
10


Ratio
Your business
Feedback
Income per Dollar Spent on

Wages and Sub-Contractors
$1.89
Your result is at the lower end of the range - not an especially

good result. Very low figures may indicate that you aren't
putting a high enough markup on costs, or your hourly rates
are too low, or you have too much downtime.
Gross Profit per Dollar Spent

on Wages and SubContractors
$0.66
Low gross profit productivity can be fixed (eg) by: lifting

hourly rates; improved purchasing and stock control to
minimise materials costs; improved site security to reduce
losses; more productive hours being worked.
Net Profit per Owner
$176,820
High net profit per owner reflects a number of strengths in

your firm. Your result here puts you in the top 20% of our
sample, so well done! Don't rest on your laurels, though, as a
business which doesn't move forward each year is in fact
slipping back.
Ratio
Your business
Feedback
Materials used as % of total

income
32.82%
Your result for materials is around mid-range. Review your

purchasing policies to make sure you get materials at the
right price; minimise wastage and 're-work' too, which
increase your total outlay.
Sub-contractors as % of total
income
32.48%
Very high cost for sub-contractors reflects your approach to

the operation of the firm. It gives plenty of flexibility in
handling larger projects, if required.
Total Overheads
22.61%
This is an excellent result. However, don't starve the business

with too tight a control on the 'investment' costs such as
promotion, equipment etc.
Net Profit (*bos)
12.09%
Low net profit margin leaves little scope to absorb any

'surprises' (eg sudden lift in costs, or drop in new contracts).
Work on either the gross profit margin or the overheads, to
lift your result.
Margins

Ratio
Your business
Feedback
Vehicle operating costs
1.03%
A low vehicle cost helps keep your total overheads low, too.
Employees' Wages & Salaries 13.68%

(excludes the owners' wages)
Your result is at the upper end of the range. Check your

personnel productivity to make sure you have the right
number of people; check your local market to see that you
are paying competitive wages.
Interest, Bank Charges etc
Your low result reflects low levels of interest-bearing debt.
0.10%
11

Other Depreciation, Lease,

Hire-Purchase etc
1.71%
Make sure you have a suitable range of equipment - that will

determine whether your result is satisfactory, or out of
balance.
Ratio
Your business
Feedback
Asset Turnover
$3.37
Your asset turnover is much lower than the average,

suggesting that you use far more assets than is usual. Look at
the entire asset base to see if it can be reduced without
compromising on the quality of your work.
Asset Levels
12

Graphs
13

14

15

Action List
Increase Revenue
Control Liquidity
16

Increase Revenue
Strategy - Review Hourly Charge Rates:
Review existing charge rates;

Find out what other firms charge, if possible, so that your charges don't get too high;
Implement policy of quarterly reviews;
Improve standard of service - quick response times; leave customers' premises in clean and tidy condition.
Strategy - Improve Your 'Merchandising' Skills, To Minimise the Cost Of Materials
Trace the materials you use on each job and charge the customer a suitable fee to cover the cost including ordering,
handling and so on;
Minimise the loss of stock through theft, obsolescence, etc;
Minimise damage to stock items while they are in storage awaiting use or on site;
Only pay for the goods you actually receive - check quantities ordered vs quantities delivered; check the prices paid
for items; return damaged or incorrect items for a credit;
Negotiate a preferred rate from a small number of suppliers (consolidate your purchases through a few suppliers, to
get discounts for volume, rather than buying 'anywhere').
Strategy - Improve Staff Productivity:
Minimise lost time travelling between jobs, or going to buy materials for the job;
Monitor progress of a job so that your people aren't idle while waiting to be able to do their work.
Strategy - Increase Average Revenue Per Customer:
Prepare a customer register / database (to record work done, and other details about the customer);
If applicable for some services, institute periodic reminders about the need for regular maintenance;
Use a mix of marketing aids to keep your name in front of your existing customers.
Strategy - Attract New Customers:
Improve firm's reputation;

Develop networks with relevant referrers of business (eg other trades, real estate agents, etc);
Utilise your current customers as a source of referrals.

Strategy - Improve The Firm's Efficiency:
Review each individual expense item;

Call quotes or tenders to ensure cost prices are as low as possible, consistent with required quality / standards;
Maximise effectiveness of growth-based expenses (eg marketing and training);
Continually investigate and implement more efficient or less costly ways of operating the firm;
Ask 'what would happen if we didn't buy / spend this?' to focus attention on incidental expenditures;
Adopt the 'green theme': reduce, re-use, and recycle consumable items.
17

Control Liquidity
Strategy - Minimise Work-In-Progress:
Bill jobs immediately on completion or at key stages;

Constantly review job schedule list;
Improve throughput of small jobs.
Strategy - Minimise Debtors:
Set clear policy for debtors follow-up;

Produce monthly aged debtors list;
Chase late payers (over 30 days) immediately by phone;
Delegate follow-up to one individual - and make sure they have time to do it!;
Routinely identify bad debts and write-offs (not just at year-end);
Institute legal action where the debt is big enough to justify it.
18

Business Value
Business Parameters
Business Valuation
19

Business Parameters
Enter specific metrics in relation to the business being valued:
Investment Payback Period (in years)
Tax rate (currently 30%) - (enter as a whole number i.e. 30)
Cost of funds (normally 10%) - (enter as a whole number i.e. 10)
12
Discount for Minority Share Holding (enter as a whole number i.e. 15)
Business Valuation
The purpose of a valuation is to determine the Fair Market Value of a business. Fair Market Value is ordinarily attributed to
the well recognised willing but not anxious purchaser and vendor analogy where there is equitable value to both parties
involved in a transaction according to the particular circumstances surrounding the transaction.
There are three business valuation methods that are currently generally accepted:
i. Asset Valuation Method - calculates the value of tangible and intangible assets available to be transferred on the sale of the
business
ii. Discounted Cash Flow Analysis - determines the present value of future opportunities or cash flow
iii. Capitalisation of Profits - multiplies a business s adjusted earnings before interest and tax (EBIT) by a capitalisation factor,
which is specific to each business and the particular point in time
This Business Valuation adopts the Capitalisation of Profits method and values the business as a going concern.
The capitalisation rate has been calculated based on the weighted adjusted EBIT and Business Valuation Parameters. The
capitalisation rate is unique to this business and will provide sufficient return to a purchaser to allow them to recoup their
investment with post tax funds over the investment payback period.
The capitalisation rate for this business is: 2.54
The business valuation is determined by multiplying the weighted adjusted EBIT by the capitalisation rate. The value of this
business is calculated as follows:
Weighted adjusted EBIT
$153,667
Capitalisation Rate
2.54
Business Value
$390,767
These pages should form part of your working papers in relation to the valuation. To complete the valuation and present it
appropriately we recommend you download the Valuation Report Template and insert the relevant information.
20

Financial Data
Entry
Business Details
Profit and Loss
Balance Sheet
21

Business Details
Location
State (please select from the dropdown menu)
NSW
Region (please select from the dropdown menu)
Suburb of Capital
City or Major
Provincial City
(pop. >100,000)
Location (please select from the dropdown menu)
Other
Personnel
Note: FTE stands for Full Time Equivalent (NOT headcount). Some people in your business may have only worked for part of
the year or are part time. In these cases, the full time equivalent is less than 1.
For example, if a person worked 500 hours in the 12 months ending June of the applicable year and for that position type,
1800 hours is expected to be full time, then the FTE is 500/1800 = 0.28 FTE. Another way to determine the FTE is based on
how many days a week a person works. If an employee works 3 full days per week, the FTE is 3 working days / 5 weekdays=
0.6 FTE.
FTE
Total Salary
Total Super,
Average
FBT and other hourly rate
staff-on costs
How many Owners actively

work in the business - in full
time equivalents
1.00
85,000
8,500
Of these, how many are

Qualified Sample Employees
1.00
Total fees
billed
Check average
salary makes
sense
$93,500
No. of Sample 2 Employees

4.00
including internal contractors
95

No. of all Other Employees
0.50
TOTAL
5.50
$0
$85,000
$8,500
$0
Other Details
Hours Worked by all Owners in year
2,400
Check - Average Owner Hours in range 1700 - 3500. (check owner FTE and hours)
2,400
Number of Separate Jobs completed in the year.
485
Profit and Loss

Income
Total Earnings
1,450,000
All Other Income (Wage Subsidies, Insurance Recoveries, Interest etc). Any buying group
dividends/rebates, or goods taken for own use belong at item 15. Any profit on disposal of fixed assets
should be applied to reduce the depreciation cost, below. Staff contributions towards the cost of (eg)
motor vehicles should be offset against the cost, below. Enter the total to the right and list all major
12,500
22

components below.
sale
Total Income
$1,462,500
Less Expenses
Cost of Materials Used or Sold (including freight and minor items used in performing work for
customers)
480,000
Internal Contractors including PAYG contractors in same trade (essentially contracting just labour to
client's firm and fte's include at item 9)
50,000
Independent External Contractor Payments (other trade contractors and payments to related
professionals, eg, architects, surveyors etc)
475,000
Total Cost of Goods Sold
$1,005,000
Equals Gross Profit
$457,500
Overheads
Advertising & Promotion (ads, brochures etc)
12,000
2,400
All Insurance ( including any Keyman or Life Insurance for the Owners)
4,580
Interest paid to external lenders on Overdrafts, Term Loans, Mortgages etc (interest on Leases and Hire
Purchase belongs at items 28 or 33 as appropriate) and Bank Charges etc (credit cards, FID/BAD tax,
account or transaction fees, write-off of borrowing costs etc)
1,500
Licences/Permits and fees to government bodies
250
Rent of Premises (if part of the premises are sub-let, reduce the total rent expense by the sub-let
income)
4,500
Other Occupancy Costs (eg, power, gas, rates & taxes, cleaning etc)
1,250
All Non-Vehicle Deprn, Lease, Equipment Amortisation and Hire-purchase. Include profit/loss on
disposal and HP interest.
25,000
Repairs & Maintenance and including security, guard dog expenses, waste disposals, tool replacements, 12,000
equipment fuel & oil, plant regos, minor hire of equipment etc.
Other Staff Benefits and On Costs & all non-salary benefits paid to owners (payroll tax, all FBT, staff
9,500
amenities, recruitment, training, uniforms, all superannuation, directors &/or management fees paid to
owners etc)
Check - Super equals figure entered in salary matrix above
error
Telephone & Fax (include mobiles, 2-way etc)
1,200
PAYG Wages & Salaries for all personnel (incl. owners), Bonuses, Commissions, & payments to Contract
Personnel not included at item 16
285,000
Check - Wages equals figure entered in salary matrix above
error
Vehicle Operating Costs (including fuel, repairs, rego, vehicle allowances, lease, HP, deprn, and any
Profit/Loss on sale) Ignore employee contributions
15,000
Less: True private use component % (enter as a whole number i.e. 25)
Net Vehicle Costs:
$15,000
Any Other Expense Not listed Above (Enter the total to the right and list all major components below)
Total Overheads
$374,180
equals Net Profit after owners' salaries and benefits
$83,320
23

If Net Profit is low, please give some explanation.

n/a
Balance Sheet
Exclude any investments not related to the business and also exclude liabilities related to those investments.
Assets
Cash on hand and at Bank
17,000
Trade Debtors
15,000
Stock of Goods &/or Materials
250,000
Work-in-progress, completed projects awaiting sale.
1,000
Other Current Assets incl GST Clearing A/c

Equipment, Fixtures and Fittings, Vehicles (Written down value)
150,000
Land & Buildings used by this business (no rental investments)
Goodwill
Loans to Owners, related entities, trusts etc.
15,000
Other Non-Current Assets
1,000
Total Assets
$449,000
Liabilities
Bank Overdraft
30,000
Trade Creditors
250,000
Other Current Liabilities incl GST Clearing A/c

Term Loans etc
Lease and HP Liabilities
15,000
Loans from Owners, related entities, trusts etc.
150,000
Other Non-Current Liabilities (include LSL Provisions here)
10,000
Total Liabilities
$455,000
Owners' Equity
$-6,000
24

Valuation
Questionnaire
Profit and Loss
Balance Sheet
25

Profit and Loss

The valuation requires you to enter information from the Profit and Loss Account, the Balance Sheet as well as some business
specific parameters. Where possible we recommend you enter three years worth of data, though only include a financial year
if the business performance of that year was representative of the current business model.
Current Financial Year
Last Financial Year
Fin Year Before Last
Total Sales/Fees
1,462,500
1,225,000
1,050,000
Net Profit before tax (as reported)
80,000
110,000
95,000
Add Profit Adjustments:

The accounts of the business need to be normalised to reflect the operations of the business. The overriding principal is to
identify the profitability of the business that could be achieved if an independent third party were operating it in its current
form. Add back any items that understate the profit, such as: Owners cars, phone bills, salaries to non working spouses, etc.
Principal salary
150,000
130,000
100,000
Principal superannuation
15,000
13,000
10,000
Abnormal or private expenses
25,000
Interest paid
12,000
8,000
5,000
Other: Private
35,000
15,000
$212,000
$191,000
$115,000
Other: Custom 123

Other:
Subtotal:
Subtract Profit Adjustments:

The accounts of the business need to be normalised to reflect the operations of the business. The overriding principal is to
identify the profitability of the business that could be achieved if an independent third party were operating it in its current
form. Subtract any items that overstate the profit, such as: Reasonable market salary for working owners.
Principal notional salary
110,000
100,000
90,000
Principal superannuation
11,000
10,000
9,000
Interest received
Other: Sale
28,000
Other:
Other:
Subtotal:
$149,000
$110,000
$99,000
Adjusted EBIT:
$143,000
$191,000
$111,000
Select Weighting:
Weighted EBIT:
429,000
382,000
111,000
Current Financial Year
Last Financial Year
Fin Year Before Last
75,000
50,000
25,000
Balance Sheet
WIP / Stock / Inventory
26

Sample
Industry
Benchmark 2013
27

Average Results for businesses grouped as indicated

All
Firms
Average
Turnover:
Less than
$500,000
Turnover:
$500,000 to
$999,999
Turnover:
$1,000,000 to
$1,999,999
Turnover:
$2,000,000
or more
Total Income
Less Materials Used
Equals Gross Profit
$1,193,692
32.94%
19.33%
47.72%
$204,694
25.36%
8.81%
65.83%
$736,554
40.47%
17.48%
42.04%
$1,449,884
38.51%
31.64%
29.86%
$3,601,171
38.33%
34.01%
27.66%

All Insurance
All Occupancy Costs
Staff On Costs
Telephone & Fax
All Other Expenses
Total Overheads
Net Profit (bos*)
0.63%
1.01%
1.72%
1.42%
0.36%
0.68%
1.37%
0.90%
1.10%
0.95%
8.04%
3.01%
4.82%
1.64%
27.67%
20.10%
0.65%
1.49%
2.25%
2.18%
0.31%
0.45%
1.90%
1.16%
0.91%
1.51%
6.72%
2.87%
8.33%
1.99%
32.71%
33.12%
0.54%
0.63%
1.85%
0.75%
0.65%
0.73%
0.70%
1.09%
1.44%
0.55%
13.84%
2.74%
2.77%
1.79%
30.06%
12.20%
0.68%
0.58%
1.22%
0.93%
0.31%
0.82%
1.35%
0.54%
1.11%
0.51%
7.42%
2.47%
2.02%
1.23%
21.19%
8.67%
0.64%
0.63%
0.86%
0.76%
0.23%
1.02%
0.82%
0.46%
1.24%
0.44%
6.28%
4.05%
1.24%
1.08%
19.76%
7.90%
Working Owner
Owner Workhour
$81,327
$44.95
$43,768
$22.29
$66,687
$33.44
$90,353
$44.40
$174,641
$110.05

$2.59
$2.30
$3.07
$2.47
$2.91
Person
$91,734
$1.17
$68,811
$1.44
$76,019
$1.28
$107,939
$0.80
$147,974
$0.80
Person
$32,029
$0.39
$24,927
$0.49
$23,801
$0.38
$42,304
$0.27
$47,656
$0.25
Working Owners
Qualified Staff
Other Staff
Total Personnel
Other Information
1.32
1.56
1.30
4.18
1,896
1.12
0.26
0.42
1.80
1,948
1.28
1.84
1.35
4.48
1,693
1.45
2.16
0.98
4.60
2,041
1.70
3.71
3.51
8.88
1,828

Asset Turnover
Days' Debtors
Growth Capacity
Current ratio
Acid test
Liability turnover
-
28.92%
$4.88
33
37.01%
15.87%
2.53
2.76
53.74
$11.45
165.47
41.85%
$4.55
35
44.64%
29.07%
3.48
3.92
33.41
$15.75
295.49
35.60%
$5.24
31
32.61%
7.82%
2.25
2.25
21.68
$9.54
88.08
1.90%
$6.16
27
30.35%
6.40%
1.59
1.69
148.89
$9.96
44.26
19.39%
$3.99
38
29.63%
1.74%
1.70
1.90
10.04
$5.71
81.87
Income

28


All
Firms
Average
Net Profit per

Owner:
Less than
$50,000
Net Profit per

Owner:
$50,000 to
$69,999
Net Profit per

Owner:
$70,000 to
$99,999
Net Profit per

Owner:
$100,000
or more
Total Income
Less Materials Used
Equals Gross Profit
$1,193,692
32.94%
19.33%
47.72%
$520,118
35.02%
15.41%
49.57%
$595,058
28.39%
12.58%
59.03%
$1,063,463
25.78%
24.92%
49.30%
$2,877,336
36.16%
28.56%
35.28%

All Insurance
All Occupancy Costs
Staff On Costs
Telephone & Fax
All Other Expenses
Total Overheads
Net Profit (bos*)
0.63%
1.01%
1.72%
1.42%
0.36%
0.68%
1.37%
0.90%
1.10%
0.95%
8.04%
3.01%
4.82%
1.64%
27.67%
20.10%
0.66%
1.17%
1.83%
2.52%
0.48%
0.59%
1.73%
1.28%
0.85%
1.27%
6.59%
1.49%
7.15%
2.36%
29.98%
19.68%
0.11%
1.41%
2.24%
0.59%
0.41%
0.38%
0.51%
0.72%
0.83%
1.09%
6.53%
4.66%
5.37%
1.14%
25.99%
33.04%
1.04%
0.69%
1.92%
0.71%
0.25%
0.81%
1.86%
0.67%
1.63%
0.77%
12.30%
2.99%
3.43%
1.10%
30.17%
19.13%
0.68%
0.48%
1.06%
0.81%
0.17%
0.86%
1.14%
0.57%
1.38%
0.44%
8.28%
4.18%
1.61%
1.25%
22.90%
12.38%
Working Owner
Owner Workhour
$81,327
$44.95
$28,489
$14.34
$60,513
$30.45
$82,440
$44.21
$187,187
$110.73

$2.59
$2.28
$2.66
$2.24
$2.94
Person
$91,734
$1.17
$61,039
$1.07
$80,559
$1.40
$111,731
$1.15
$139,164
$1.01
Person
$32,029
$0.39
$28,843
$0.46
$24,924
$0.36
$35,941
$0.32
$40,345
$0.27
Working Owners
Staff
Other Staff
Total Personnel
Other Information
1.32
1.56
1.30
4.18
1,896
1.26
0.66
0.65
2.57
1,921
1.20
0.68
0.82
2.70
2,018
1.29
1.63
1.26
4.19
1,752
1.67
3.87
2.95
8.45
1,873

Asset Turnover
Days' Debtors
Growth Capacity
Current ratio
Acid test
Liability turnover
-
28.92%
$4.88
33
37.01%
15.87%
2.53
2.76
53.74
$11.45
165.47
34.17%
$4.76
37
31.23%
14.41%
4.17
3.40
18.66
$19.00
260.04
41.00%
$4.53
20
50.93%
30.06%
1.36
3.36
239.92
$16.13
141.01
21.81%
$4.69
33
40.37%
18.16%
1.04
1.10
27.57
$-3.22
70.96
16.43%
$4.84
39
35.69%
5.44%
2.77
3.14
16.90
$8.87
106.46
Income

29


Location:
Capital City
CBD
Location:
Large
Regional
Centres
Location:
Small
Regional
Centres
Other:
Primary
Owner
Labour
Other:
High Use
of Subbies
Other:
Low Use
of Subbies
Total Income
Less Materials Used
Equals Gross Profit
$1,178,295
47.26%
10.46%
42.28%
$1,081,734
28.37%
21.20%
50.43%
$1,267,011
42.27%
18.15%
39.58%
$307,776
32.24%
1.59%
66.17%
$1,470,541
33.16%
24.88%
41.96%
$676,383
33.61%
3.80%
62.59%

All Insurance
All Occupancy Costs
Staff On Costs
Telephone & Fax
All Other Expenses
Total Overheads
Net Profit (bos*)
0.16%
1.47%
1.31%
1.08%
0.68%
0.22%
0.31%
1.10%
0.23%
0.95%
4.34%
4.75%
2.76%
2.24%
21.61%
20.67%
1.39%
0.81%
2.38%
1.90%
0.53%
0.99%
1.64%
0.86%
1.03%
0.99%
8.34%
5.72%
4.79%
1.90%
33.26%
17.33%
0.49%
0.54%
1.38%
1.10%
0.39%
0.74%
1.57%
1.01%
1.24%
0.62%
10.11%
0.77%
3.16%
0.85%
23.99%
15.59%
0.57%
1.89%
1.73%
2.50%
0.27%
0.42%
2.23%
1.61%
0.65%
1.41%
3.49%
0.00%
9.62%
2.15%
28.54%
37.63%
0.65%
0.73%
1.72%
1.09%
0.38%
0.76%
1.10%
0.68%
1.25%
0.81%
9.46%
3.96%
3.33%
1.48%
27.39%
14.62%
0.71%
1.33%
1.99%
1.75%
0.32%
0.58%
1.70%
1.07%
1.31%
1.19%
10.05%
4.35%
6.65%
2.00%
34.99%
27.60%
Working Owner
Owner Workhour
$164,623
$145.45
$74,568
$40.64
$70,756
$34.38
$43,373
$22.09
$92,857
$51.87
$71,647
$42.10

$3.77
$2.17
$2.78
$3.29
$2.39
$3.07
Person
$136,693
$1.52
$81,504
$1.11
$75,348
$1.07
$96,534
$1.78
$90,257
$0.98
$90,500
$1.64
Person
$28,043
$0.42
$32,715
$0.41
$23,473
$0.34
$38,379
$0.67
$30,075
$0.30
$28,922
$0.52
Working Owners
Staff
Other Staff
Total Personnel
Other Information
1.70
1.40
0.24
3.34
2,012
1.33
2.24
1.70
5.27
1,888
1.43
1.54
1.77
4.74
2,068
0.98
0.04
0.22
1.24
1,913
1.43
2.04
1.64
5.10
1,891
1.18
1.47
0.78
3.43
1,880

Asset Turnover
Days' Debtors
Growth Capacity
Current ratio
Acid test
Liability turnover
-
46.93%
$1.87
33
49.58%
10.48%
1.75
9.45
10.04
$3.67
70.91
28.37%
$4.70
48
30.70%
9.73%
3.22
2.18
22.32
$11.50
62.56
39.66%
$5.07
26
36.60%
13.35%
1.43
1.74
153.09
$10.21
353.58
54.25%
$4.65
22
49.93%
36.80%
4.13
5.67
22.64
$32.73
440.16
20.60%
$4.95
34
32.97%
9.33%
2.03
1.85
57.73
$4.58
81.23
33.01%
$4.73
39
38.33%
26.00%
2.71
3.45
86.47
$12.80
229.54
Income

30

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Prepared by: Your Company Name

Your Clients Company name- 2013 Industry Name

Prepared by: Your Company Name

Less Overheads as %'s of Total Income:

Net Profit (bos*) per....

Total Income per....

Non Personnel Related Overheads per....

Personnel (fte personnel numbers)

Major Overheads as a % of Total Income

Control Overheads and Increase Net Profit

Financial Data Entry

Industry Benchmark - 2013

Prepared by: Your Company Name

Prepared by: Your Company Name

Prepared by: Your Company Name

Prepared by: Your Company Name

Prepared by: Your Company Name

Prepared by: Your Company Name

Net Profit per

Less Materials Used

Less Sub Contractors

Equals Gross Profit

Less Overheads as %'s of Total Income:

Accounting & Legal Fees

Interest Bank Charges etc

Licences, Permits and Subscriptions

All Occupancy Costs

Other Depreciation, Lease and HP

Repairs & Maintenance

Telephone & Fax

Employees' Wages & Salaries

Internal Sub Contractors

Vehicle Operating Costs

All Other Expenses

Net Profit (bos*)

Net Profit (bos*) per....

Total Income per....

Prepared by: Your Company Name

Net Profit per

Gross Profit (Income less Materials and Payments to Sub

$ of Wages # & Contractor Payments

Non Personnel Related Overheads per....

$ of Wages # & Contractor Payments

Personnel (fte personnel numbers)

Industry Specific Staff

Hours Worked per Owner per Year

Owners' Equity as % of Total Assets

% Revenue drops before Losses Start

Stock and WIP turnover

Interest cover: business

* bos - before owners' salaries and benefits

Prepared by: Your Company Name

Prepared by: Your Company Name

Personnel Productivity & Profit

Income per Dollar Spent on

Your result is at the lower end of the range - not an especially

Gross Profit per Dollar Spent

Low gross profit productivity can be fixed (eg) by: lifting

Net Profit per Owner

High net profit per owner reflects a number of strengths in

Materials used as % of total

Your result for materials is around mid-range. Review your

Very high cost for sub-contractors reflects your approach to

This is an excellent result. However, don't starve the business