Industry: 311811 - Retail Bakeries

Sales Range: All Sales Ranges

Location: All Areas
Prepared On: 5/1/2021

INDUSTRY FINANCIAL DATA AND RATIOS

Average by Year (Number of Financial Statements)
Last 12
2020 2019 Last 5 Years All Years
Financial Metric Months
(26) (52) (359) (1,166)
(24)
Current Ratio 3.67 3.64 5.15 4.10 3.31
Quick Ratio 3.24 3.16 3.52 2.87 2.25
Gross Profit Margin 57.26% 56.72% 55.91% 56.79% 54.45%
Net Profit Margin 5.41% 5.00% 6.25% 6.39% 4.39%
Inventory Days 18.55 21.19 24.10 18.17 19.63
Accounts Receivable
11.09 11.72 15.07 15.65 14.21
Days
Accounts Payable Days 15.31 14.89 61.45 33.50 33.41
Interest Coverage Ratio 9.10 8.41 14.28 17.70 12.78
Debt-to-Equity Ratio 1.97 1.97 1.67 1.61 1.99
Debt Service Coverage
5.44 5.44 4.68 7.37 6.85
Ratio
Return on Equity 56.97% 56.97% 32.00% 38.85% 33.84%
Return on Assets 13.46% 12.95% 21.67% 14.53% 11.07%
Gross Fixed Asset
2.61 2.77 4.94 3.64 3.67
Turnover
Sales per Employee -- -- $67,062 $60,426 $63,133
Profit per Employee -- -- $24,382 $14,968 $2,470
Last 12
2020 2019 Last 5 Years All Years
Growth Metric Months
(9) (32) (229) (659)
(9)
Sales Growth -17.82% -17.82% 10.28% 8.11% 8.82%
Profit Growth 55.90% 55.90% 33.79% 12.43% 24.45%
 *This benchmark has been set according to where a healthy business within the industry would perform.

INDUSTRY DATA COMMON SIZE

Average by Year (Number of Financial Statements)
Last 12
2020 2019 Last 5 Years All Years
Income Statement Months
(26) (52) (359) (1,166)
(24)
Sales (Income) 100.00% 100.00% 100.00% 100.00% 100.00%
Cost of Sales (COGS) 56.86% 43.28% 44.09% 43.21% 45.55%
Gross Profit 57.26% 56.72% 55.91% 56.79% 54.45%
Depreciation 1.06% 0.93% 1.98% 2.10% 1.90%
Overhead or S,G,& A
44.94% 41.72% 37.13% 38.36% 39.90%
Expenses
Other Operating
0.00% 0.00% 0.00% 0.01% 0.01%
Income
Other Operating
8.23% 8.19% 9.53% 9.13% 7.59%
Expenses
Operating Profit 7.27% 5.89% 7.23% 7.17% 5.03%
Interest Expense 0.89% 0.89% 0.92% 0.75% 0.76%
Other Income 0.01% 0.01% 0.03% 0.04% 0.04%
Other Expenses 0.00% 0.00% 0.09% 0.08% 0.07%
Net Profit Before Taxes 5.41% 5.00% 6.25% 6.38% 4.24%
Adjusted Owner's
0.00% 0.00% 0.00% 0.01% 0.16%
Compensation
Adjusted Net Profit
5.41% 5.00% 6.25% 6.39% 4.39%
Before Taxes
EBITDA 9.59% 6.82% 9.15% 9.22% 6.90%
Taxes Paid 1.74% 1.12% 1.26%
Net Income 5.80% 5.00% 4.50% 5.25% 2.98%
Last 12
2020 2019 Last 5 Years All Years
Balance Sheet Months
(26) (52) (359) (1,166)
(24)
Cash (Bank Funds) 26.42% 22.43% 16.09% 16.44% 12.92%
Accounts Receivable 3.11% 3.54% 8.95% 9.67% 10.31%
Inventory 4.85% 6.84% 6.93% 6.05% 7.39%
Other Current Assets 1.31% 1.28% 2.54% 1.63% 1.87%
Total Current Assets 55.55% 52.22% 52.92% 47.73% 46.29%
Gross Fixed Assets 101.22% 98.83% 89.14% 103.00% 103.45%
Accumulated
74.91% 58.93% 49.69% 56.88% 56.88%
Depreciation
Net Fixed Assets 43.14% 39.90% 39.44% 46.12% 46.58%
Other Assets 7.88% 7.88% 7.64% 6.16% 7.14%
Total Assets 100.00% 100.00% 100.00% 100.00% 100.00%
Accounts Payable 3.59% 5.84% 8.44% 8.74% 12.06%
Notes Payable / Current
Portion of Long Term 1.62% 2.40% 1.38% 1.11% 0.86%
Debt
Other Current Liabilities 7.96% 12.22% 10.07% 9.11% 12.93%
Total Current Liabilities 19.36% 29.63% 32.33% 28.78% 35.87%
Total Long Term
37.63% 69.99% 43.92% 42.67% 40.22%
Liabilities
Total Liabilities 71.05% 99.62% 76.25% 71.45% 76.09%
Preferred Stock 0.00% 0.00% 0.00% 0.00% 0.00%
Common Stock 0.53% 0.74% 0.49% 0.39% 0.45%
Additional Paid-in
0.57% 0.69% 1.12% 1.28% 0.90%
Capital
Other Stock / Equity 2.88% 3.37% 1.94% 1.80% 1.79%
Ending Retained
14.08% 7.65% 13.93% 20.86% 15.65%
Earnings
Total Equity 2.11% 0.38% 23.75% 28.55% 23.91%
Total Liabilities + Equity 100.00% 100.00% 100.00% 100.00% 100.00%
 INDUSTRY DATA COMMON SIZE SUB ACCOUNTS
Average by Year (Number of Financial Statements)
Last 12
Income Statement 2020 2019 Last 5 Years All Years
Months
29.38% 26.88% 23.49% 24.06% 22.47%
Payroll
(8) (9) (35) (235) (682)
6.15% 6.08% 6.24% 6.07% 6.15%
Rent
(17) (18) (34) (222) (668)
1.35% 1.46% 1.24% 1.12% 1.10%
Advertising
(16) (17) (33) (218) (635)