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    Benchmarking Analysis

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    Mounaim 123 Hourmat Allah
    This document provides financial metrics for three retailers (small, mid-size, large) and industry averages over an 8-year period. It includes metrics on profitability like return on equity and margins, utilization metrics like asset turnover and cash/receivables/inventory days, and leverage. The small retailer generally underperforms the industry while the mid-size retailer outperforms across most metrics.

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    Benchmarking Analysis

    Uploaded by

    Mounaim 123 Hourmat Allah
    19 views9 pages
    This document provides financial metrics for three retailers (small, mid-size, large) and industry averages over an 8-year period. It includes metrics on profitability like return on equity and margins, utilization metrics like asset turnover and cash/receivables/inventory days, and leverage. The small retailer generally underperforms the industry while the mid-size retailer outperforms across most metrics.

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    This document provides financial metrics for three retailers (small, mid-size, large) and industry averages over an 8-year period. It includes metrics on profitability like return on equity and margins, utilization metrics like asset turnover and cash/receivables/inventory days, and leverage. The small retailer generally underperforms the industry while the mid-size retailer outperforms across most metrics.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    19 views9 pages

    Benchmarking Analysis

    Uploaded by

    Mounaim 123 Hourmat Allah
    This document provides financial metrics for three retailers (small, mid-size, large) and industry averages over an 8-year period. It includes metrics on profitability like return on equity and margins, utilization metrics like asset turnover and cash/receivables/inventory days, and leverage. The small retailer generally underperforms the industry while the mid-size retailer outperforms across most metrics.

    Copyright:

    © All Rights Reserved
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    You are on page 1of 9

    Financial Analysis Peer and Industry Benchmarking Strictly Confidential

    Table of Contents

    Profitability
    Utilization
    Leverage
    Growth

    © 2015 to 2023 CFI Education Inc.


    This Excel model is for educational purposes only and should not be used for any other reason. All content is Copyright material of CFI Education Inc.
    All rights reserved. The contents of this publication, including but not limited to all written material, content layout, images, formulas, and code, are protected
    under international copyright and trademark laws. No part of this publication may be modified, manipulated, reproduced, distributed, or transmitted in any
    form by any means, including photocopying, recording, or other electronic or mechanical methods, without prior written permission of the publisher,
    except in the case of certain noncommercial uses permitted by copyright law.

    https://corporatefinanceinstitute.com/
    All figures in USD thousands unless stated Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Average

    Return on Equity
    Small Retailer 0.41% 4.81% 7.56% 11.59% 6.32% 9.62% 10.08% 16.20% 8.32%
    Mid Retailer 16.73% 22.39% 19.46% 24.86% 24.49% 24.00% 21.89% 28.51% 22.79%
    Large Retailer 20.10% 18.24% 17.54% 12.66% 9.20% 19.93% 16.69% 16.42% 16.35%
    Industry 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%

    Gross Margin
    Small Retailer 28.21% 31.15% 31.72% 32.72% 33.73% 35.97% 35.26% 36.48% 33.15%
    Mid Retailer 13.50% 13.99% 14.38% 14.35% 14.03% 13.95% 14.07% 13.79% 14.01%
    Large Retailer 26.71% 27.09% 27.72% 27.48% 27.17% 26.79% 26.82% 26.96% 27.09%
    Industry 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00%

    EBITDA Margin
    Small Retailer 5.01% 7.03% 7.84% 8.26% 7.63% 9.98% 9.41% 10.53% 8.21%
    Mid Retailer 3.77% 4.09% 4.15% 4.25% 4.18% 4.08% 4.25% 4.33% 4.14%
    Large Retailer 7.39% 6.88% 6.63% 5.43% 4.62% 6.33% 6.03% 5.40% 6.09%
    Industry 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%

    EBIT Margin
    Small Retailer 1.55% 3.53% 4.51% 4.89% 4.22% 4.73% 4.49% 5.52% 4.18%
    Mid Retailer 2.86% 3.12% 3.09% 3.19% 3.16% 3.10% 3.26% 3.42% 3.15%
    Large Retailer 5.50% 4.92% 4.55% 3.33% 2.54% 4.24% 4.04% 3.54% 4.08%
    Industry 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%

    Net Profit Margin


    Small Retailer 0.12% 1.39% 2.12% 3.26% 1.64% 2.25% 2.10% 3.53% 2.05%
    Mid Retailer 1.83% 2.05% 1.98% 2.08% 2.21% 2.40% 2.40% 2.56% 2.19%
    Large Retailer 3.37% 3.05% 2.81% 1.97% 1.30% 2.84% 2.42% 2.39% 2.52%
    Industry 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 2.25%
    Return on Equity Gross Margin
    30.00%
    40.00%
    25.00% 35.00%
    30.00%
    20.00%
    25.00%
    15.00%
    20.00%
    10.00% 15.00%
    10.00%
    5.00%
    5.00%
    -
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 -
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8

    Small Retailer Mid Retailer Large Retailer Industry


    Small Retailer Mid Retailer Large Retailer Industry

    EBITDA Margin EBIT Margins


    12.00% 6.00%

    10.00% 5.00%

    8.00% 4.00%

    6.00% 3.00%

    4.00% 2.00%

    2.00% 1.00%

    - -
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8

    Small Retailer Mid Retailer Large Retailer Industry Small Retailer Mid Retailer Large Retailer Industry

    Net Profit Margin


    4.00%
    3.50%
    3.00%
    2.50%
    2.00%
    1.50%
    1.00%
    0.50%
    -
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8

    Small Retailer Mid Retailer Large Retailer Industry


    All figures in USD thousands unless stated Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Average

    Asset Turnover
    Small Retailer 1.27x 1.34x 1.35x 1.51x 1.54x 1.52x 1.66x 1.65x 1.48x
    Mid Retailer 3.41x 3.47x 3.58x 3.55x 3.47x 3.36x 3.00x 3.31x 3.39x
    Large Retailer 2.38x 2.42x 2.44x 2.45x 2.35x 2.22x 2.21x 2.34x 2.35x
    Industry 2.00x 2.00x 2.00x 2.00x 2.00x 2.00x 2.00x 2.00x 2.00x

    Cash Days
    Small Retailer 8.7 days 8.7 days 12.2 days 18.4 days 9.1 days 9.0 days 13.4 days 16.8 days 12.0 days
    Mid Retailer 23.7 days 20.2 days 14.5 days 16.3 days 18.7 days 22.6 days 29.1 days 22.7 days 21.0 days
    Large Retailer 6.9 days 6.6 days 5.2 days 4.9 days 5.5 days 6.6 days 11.6 days 9.4 days 7.1 days
    Industry 10.0 days 10.0 days 10.0 days 10.0 days 10.0 days 10.0 days 10.0 days 10.0 days 10.0 days

    A/R Days
    Small Retailer 2.0 days 2.7 days 1.8 days 2.0 days 2.0 days 1.8 days 2.2 days 4.4 days 2.4 days
    Mid Retailer 5.9 days 6.2 days 4.7 days 4.8 days 5.1 days 6.3 days 5.6 days 5.8 days 5.6 days
    Large Retailer 5.1 days 4.3 days 4.4 days 4.1 days 4.5 days 4.4 days 4.3 days 5.3 days 4.5 days
    Industry 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days

    Inventory Days
    Small Retailer 51.4 days 50.5 days 50.4 days 51.7 days 56.7 days 60.2 days 55.6 days 55.8 days 54.0 days
    Mid Retailer 31.7 days 32.5 days 32.2 days 32.5 days 33.1 days 31.7 days 31.2 days 30.7 days 31.9 days
    Large Retailer 48.6 days 47.7 days 46.8 days 47.6 days 46.7 days 43.8 days 58.7 days 50.6 days 48.8 days
    Industry 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days

    A/P Days
    Small Retailer 55.7 days 59.6 days 58.7 days 60.9 days 62.5 days 63.1 days 57.5 days 58.7 days 59.6 days
    Mid Retailer 54.0 days 55.7 days 52.0 days 57.5 days 59.5 days 59.8 days 63.0 days 61.9 days 57.9 days
    Large Retailer 60.1 days 60.9 days 65.5 days 69.3 days 67.9 days 66.2 days 77.9 days 71.7 days 67.4 days
    Industry 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days 45.0 days

    Cash Conversion Cycle / WC Funding Gap


    Small Retailer (2.3)days (6.5)days (6.5)days (7.2)days (3.9)days (1.1)days 0.3 days 1.5 days (3.2)days
    Mid Retailer (16.4)days (17.0)days (15.1)days (20.2)days (21.2)days (21.9)days (26.2)days (25.4)days (20.4)days
    Large Retailer (6.4)days (8.9)days (14.3)days (17.6)days (16.7)days (18.0)days (15.0)days (15.8)days (14.1)days
    Industry 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days 4.0 days
    Asset Turnover Cash Days
    4.00x
    35.0 days
    3.50x
    30.0 days
    3.00x
    25.0 days
    2.50x
    2.00x 20.0 days

    1.50x 15.0 days


    1.00x 10.0 days
    0.50x 5.0 days
    –
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 –
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8

    Small Retailer Mid Retailer Large Retailer Industry


    Small Retailer Mid Retailer Large Retailer Industry

    A/R Days Inventory Days


    7.0 days 70.0 days

    6.0 days 60.0 days

    5.0 days 50.0 days

    4.0 days 40.0 days

    3.0 days 30.0 days

    2.0 days 20.0 days

    1.0 days 10.0 days

    – –
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8

    Small Retailer Mid Retailer Large Retailer Industry Small Retailer Mid Retailer Large Retailer Industry

    A/P Days Cash Conversion Cycle / WC Funding Gap


    90.0 days 10.0 days
    80.0 days
    5.0 days
    70.0 days
    –
    60.0 days Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
    50.0 days (5.0)days
    40.0 days (10.0)days
    30.0 days (15.0)days
    20.0 days
    (20.0)days
    10.0 days
    (25.0)days
    –
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 (30.0)days

    Small Retailer Mid Retailer Large Retailer Industry Small Retailer Mid Retailer Large Retailer Industry

    Financial Analysis Peer and Industry Benchmarking Page 5 of 9


    All figures in USD thousands unless stated Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Average

    Debt to Equity
    Small Retailer 1.27x 1.19x 1.26x 0.96x 1.06x 1.33x 1.40x 1.31x 1.22x
    Mid Retailer 0.51x 0.71x 0.55x 0.76x 0.64x 0.57x 0.68x 0.74x 0.65x
    Large Retailer 0.78x 0.75x 0.75x 0.74x 1.06x 1.24x 1.04x 0.95x 0.91x
    Industry 1.00x 1.00x 1.00x 1.00x 1.00x 1.00x 1.00x 1.00x 1.00x

    Debt to EBITDA
    Small Retailer 7.60x 4.91x 4.50x 3.26x 3.60x 3.12x 3.11x 2.72x 4.10x
    Mid Retailer 1.48x 1.59x 1.34x 1.49x 1.38x 1.38x 1.77x 1.54x 1.50x
    Large Retailer 1.78x 1.82x 1.80x 2.13x 3.25x 2.78x 2.50x 2.57x 2.33x
    Industry 2.25x 2.25x 2.25x 2.25x 2.25x 2.25x 2.25x 2.25x 2.25x

    Debt to Equity Debt to EBITDA


    1.60x
    8.00x
    1.40x
    7.00x
    1.20x
    6.00x
    1.00x
    5.00x
    0.80x
    4.00x
    0.60x
    3.00x
    0.40x
    2.00x
    0.20x
    1.00x
    –
    1 2 3 4 5 6 7 8 –
    1 2 3 4 5 6 7 8

    Small Retailer Mid Retailer Large Retailer Industry


    Small Retailer Mid Retailer Large Retailer Industry
    All figures in USD thousands unless stated Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Average

    Current
    Small Retailer 0.87x 0.79x 0.89x 0.81x 0.71x 0.70x 0.85x 0.90x 0.82x
    Mid Retailer 1.22x 1.05x 0.98x 0.99x 1.02x 1.01x 1.13x 1.00x 1.05x
    Large Retailer 0.97x 0.93x 0.86x 0.76x 0.80x 0.79x 0.97x 0.93x 0.88x
    Industry 0.90x 0.90x 0.90x 0.90x 0.90x 0.90x 0.90x 0.90x 0.90x

    Quick
    Small Retailer 0.20x 0.20x 0.26x 0.30x 0.16x 0.15x 0.26x 0.34x 0.23x
    Mid Retailer 0.63x 0.51x 0.40x 0.43x 0.46x 0.52x 0.64x 0.52x 0.51x
    Large Retailer 0.24x 0.22x 0.19x 0.16x 0.18x 0.20x 0.26x 0.26x 0.22x
    Industry 0.30x 0.30x 0.30x 0.30x 0.30x 0.30x 0.30x 0.30x 0.30x

    Current Ratio Quick Ratio


    1.40x 0.70x
    1.20x 0.60x
    1.00x 0.50x
    0.80x 0.40x
    0.60x 0.30x
    0.40x 0.20x
    0.20x 0.10x
    – –
    1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8

    Small Retailer Mid Retailer Large Retailer Industry Small Retailer Mid Retailer Large Retailer Industry
    All figures in USD thousands unless stated Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Average

    Revenue Growth
    Small Retailer 6.53% 2.18% 0.44% 0.23% 2.88% 9.74% 0.87% 3.27%
    Mid Retailer 3.16% 2.17% 8.68% 9.73% 7.86% 9.21% 17.49% 8.33%
    Large Retailer (0.73%) 0.78% 2.98% 2.81% 1.86% 6.72% 2.43% 2.41%
    Industry 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%

    EBITDA Growth
    Small Retailer 49.63% 13.84% 5.86% (7.43%) 34.59% 3.48% 12.90% 16.12%
    Mid Retailer 11.81% 3.70% 11.24% 7.95% 5.27% 13.66% 19.90% 10.51%
    Large Retailer (7.52%) (2.95%) (15.61%) (12.55%) 39.71% 1.57% (8.28%) (0.80%)
    Industry 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%

    Net Income Growth


    Small Retailer 1092.45% 55.54% 54.32% (49.51%) 41.12% 2.50% 69.22% 180.81%
    Mid Retailer 15.50% (1.14%) 14.00% 16.98% 16.75% 9.37% 25.11% 13.80%
    Large Retailer (10.20%) (7.15%) (27.71%) (32.37%) 123.10% (9.21%) 1.21% 5.38%
    Industry 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%

    Total Asset Growth


    Small Retailer 0.76% 1.46% (10.39%) (2.02%) 4.19% 0.87% 1.41% (0.53%)
    Mid Retailer 1.26% (0.83%) 9.60% 12.33% 11.19% 22.37% 6.68% 8.94%
    Large Retailer (2.02%) (0.38%) 2.87% 7.22% 7.84% 6.77% (3.02%) 2.75%
    Industry 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50%
    Revenue Growth EBITDA Growth
    20.00%
    60.00%

    15.00% 50.00%
    40.00%
    10.00% 30.00%
    20.00%
    5.00%
    10.00%
    0.00% 0.00%
    -10.00%
    -5.00%
    -20.00%
    1 2 3 4 5 6 7 8
    1 2 3 4 5 6 7 8

    Small Retailer Mid Retailer Large Retailer Industry


    Small Retailer Mid Retailer Large Retailer Industry

    Net Income Growth Total Asset Growth


    300.00% 25.00%
    250.00% 20.00%
    200.00% 15.00%
    150.00% 10.00%
    100.00% 5.00%
    50.00% 0.00%
    0.00% -5.00%
    -50.00% -10.00%
    -100.00% -15.00%
    1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8

    Small Retailer Mid Retailer Large Retailer Industry Small Retailer Mid Retailer Large Retailer Industry

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