Bar Lounge - Sample Business Plan - BPlan Experts - page 57

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Ratio Analysis
Year 1 Year 2 Year 3 Year 4 Year 5 Industry
Profile
Sales Growth 0.00% 142.79% 8.60% 17.49% 9.10% 5.96%
Percent of Total
Assets
Inventory 11.90% 30.67% 18.31% 13.56% 10.52% 4.65%
Other Current
Assets
0.40% 0.42% 0.23% 0.15% 0.10% 47.21%
Total Current
Assets
98.01% 97.88% 98.84% 99.27% 99.48% 56.52%
Long-term
Assets
1.99% 2.12% 1.16% 0.73% 0.52% 43.48%
Total Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Current
Liabilities
94.83% 17.76% 9.74% 7.22% 5.52% 17.83%
Long-term
Liabilities
0.00% 0.00% 0.00% 0.00% 0.00% 28.01%
Total Liabilities 94.83% 17.76% 9.74% 7.22% 5.52% 45.84%
Net Worth 5.17% 82.24% 90.26% 92.78% 94.48% 54.16%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Gross Margin 60.00% 60.00% 60.00% 60.00% 60.00% 39.01%
Selling, General
& Administrative
Expenses
58.50% 34.97% 35.40% 33.53% 32.93% 16.57%
Advertising
Expenses
0.00% 0.00% 0.00% 0.00% 0.00% 3.81%
Profit Before
Interest and
Taxes
2.14% 35.75% 35.14% 37.82% 38.67% 2.98%
Main Ratios
Current 1.03 5.51 10.15 13.76 18.01 1.43
Quick 0.91 3.78 8.27 11.88 16.10 0.79
Total Debt to
Total Assets
94.83% 17.76% 9.74% 7.22% 5.52% 51.27%
Pre-tax Return
on Net Worth
49.20% 133.33% 71.29% 55.27% 43.07% 5.01%
Pre-tax Return
on Assets
2.54% 109.65% 64.34% 51.28% 40.69% 10.29%
Additional Ratios Year 1 Year 2 Year 3 Year 4 Year 5
Net Profit
Margin
1.50% 25.03% 24.60% 26.47% 27.07% n.a
Return on Equity 34.44% 93.33% 49.90% 38.69% 30.15% n.a
Activity Ratios
Inventory
Turnover
24.98 5.67 4.16 4.32 4.17 n.a