Table of Content

    Do you want to start frozen yogurt business?

    Are you thinking about starting a yogurt business? Well, you are on the right track! Yogurts and ice creams are the desserts that are liked and eaten by almost all the people on earth especially those who live in tropical regions. Frozen Yogurt is one of the most favorite desserts of the people of the United States. It is a delicious blend of frozen yogurt with fresh fruits, nuts, and crunch, drippings, and chocolates, presented in different colors and flavors. A frozen yogurt business may prove extremely beneficial choice for a startup if you are ready to manage some of the difficulties associated with it.

    Well, you might then be searching for how to start a frozen yogurt business, which will grow famous and make you a good fortune. The first step you will have to take is to make a comprehensive business plan covering all the aspects of your startup. In case, you aren’t experienced in writing a business plan, you can save yourself from trouble by taking help from this sample business plan for a frozen yogurt business startup named, ‘Fro-Yo Lodging’.

    Executive Summary

    2.1 The Business

    Fro-Yo Lodging will be a licensed and registered frozen yogurt restaurant owned by Ethan Blake, located near the Music City Center, Nashville. Strategically, we will be located in a lively and vibrant area full of nightlife and tourists. Ethan wants to open frozen yogurt business to work with his sole passion in the field he found easy and interesting.

    2.2 Management

    Management has never been a problem for Ethan, he is an aspirant of opening a self-serve frozen yogurt restaurant in which, the people can buy yogurts and top them with the various toppings available. The dessert will be prepared by himself, and his wife Anna with the assistance of a professional chef. To deal with the customers’ needs and to assist him in arranging the shelves and displays along with the other chores of the restaurant, he will hire a team of dedicated workers and manage them by himself.

    2.3 Customers

    Before writing a self serve frozen yogurt business plan, you must know that who will be your customers. The best thing about this business is its wide spectrum of customers, all children, young, old residents as well as tourists love to eat frozen yogurts above all desserts while sitting in a calm place.

    2.4 Target of the Company

    Our main goal is to provide healthy, delicious as well as economical frozen yogurts to our customers. Our business target is to become the best and the most visited frozen yogurt restaurant in Nashville within the next 2 years of our launch.

    Frozen Yogurt Business Plan - 3 Years Profit Forecast

    Company Summary

    3.1 Company Owner

    Ethan Blake will be the owner of Fro-Yo Lodging. Ethan Blake has a Master’s degree in Business Administration, however, his passion in the food industry has honored him with title of ‘The Best Chef’ for his delicious desserts in various competitions. He is now called in the cooking shows and competitions as a judge. Ethan has various unique frozen yogurt business ideas, and he will act upon all by opening an enticing restaurant.

    3.2 Why the Business is being started

    Ethan had been working in a food-related firm for about four years and has won many dessert competitions throughout the four years. Now he has gained the experience and courage to start his own business. Ethan has decided to start a frozen yogurt business, as it is the business that suits his interest and can help him generate a huge profit.

    3.3 How the Business will be started

    A well-furnished restaurant lounge will be taken on rent and decorated in a tranquilizing manner with a soft backing music to attract the customers. The business will be self-served, customers will buy their desired flavored yogurt cups from the salesmen. After that, they will be free to take from 50 different toppings or drippings by themselves. Ethan believed that this self-serve behavior of his lodging will make the customers feel at ease; like they own this place.

    Ethan has included many ways for interior and exterior decorations in his frozen yogurt business proposal. If you are also planning to enter this venture, but don’t know how to open a self serve frozen yogurt business, you can take help from this sample business plan free of cost.

    The company’s financial experts have forecasted the following costs for expenses, assets, investment group for a business plan, and loans for the start-up.

    Frozen Yogurt Business Plan - Startup Cost

    The detailed start-up requirements, start-up funding, start-up expenses, total assets, total funding required, total liabilities, total planned investment, total capital and liabilities as forecasted by company’s analysts, is given below:

    Start-up Expenses  
    Legal $55,300
    Consultants $0
    Insurance $32,750
    Rent $32,500
    Research and Development $32,750
    Expensed Equipment $32,750
    Signs $1,250
    TOTAL START-UP EXPENSES $187,300
    Start-up Assets $0
    Cash Required $332,500
    Start-up Inventory $32,625
    Other Current Assets $232,500
    Long-term Assets $235,000
    TOTAL ASSETS $121,875
    Total Requirements $245,000
    START-UP FUNDING $0
    START-UP FUNDING $273,125
    Start-up Expenses to Fund $11,875
    Start-up Assets to Fund $15,000
    TOTAL FUNDING REQUIRED $0
    Assets $23,125
    Non-cash Assets from Start-up $18,750
    Cash Requirements from Start-up $0
    Additional Cash Raised $18,750
    Cash Balance on Starting Date $21,875
    TOTAL ASSETS $0
    Liabilities and Capital $0
    Liabilities $0
    Current Borrowing $0
    Long-term Liabilities $0
    Accounts Payable (Outstanding Bills) $0
    Other Current Liabilities (interest-free) $0
    TOTAL LIABILITIES $0
    Capital $0
    Planned Investment $0
    Investor 1 $332,500
    Investor 2 $0
    Other $0
    Additional Investment Requirement $0
    TOTAL PLANNED INVESTMENT $695,000
    Loss at Start-up (Start-up Expenses) $313,125
    TOTAL CAPITAL $251,875
    TOTAL CAPITAL AND LIABILITIES $251,875
    Total Funding $255,000

    Services for customers

    Before opening a frozen yogurt business, you must make a list of items you want to provide your customers. In case, you are looking for how to start a yogurt busines  and which services to provide, you can read here the services and products Ethan has decided for starting a frozen yogurt business.

    The customers will have the option to enjoy the dessert by dining in the luxurious seating facility, however, we also have quick ‘take away’ and packaging service for those who don’t have time to stop in the restaurant. We’ll also add sweetness to your events and parties if you avail of our catering services.

    Our products & services will include:

    1. Frozen Yogurts: We have about thirty different flavors of frozen yogurt, among which the most liked by people are plain, peach, cherry, strawberry, mango, blackberry, lava flow, lilikoi, and choco-nut.
    2. More than 50 Toppings & Drippings: After buying the cups of froyo, customers will be free to add any type of topping in any amount by themselves. Fro-Yo Lodging will provide more than fifty toppings and drippings including
    • fresh fruits such as raspberry, blueberry, kiwi, blackberries, strawberry, pineapples, and mango etc.
    • a wide variety of chocolates including Reese’s pieces, nestle crunch, chocolate sprinkles, brownie bites, Snickers and chocolate and yogurt chips
    • nuts and crunches including fruity pebbles, cocoa pebbles, cappuccino crunch, granola crunch, almonds, gummy bears, mango & strawberry boba poppers
    • drippings including vanilla, caramel, honey, chocolate, whipped cream and peanut butter
    1. Fruit Cocktail Salad: We’ll also be selling fresh fruit cocktail salads to our customers.
    2. Gelato: We’ll have vanilla, chocolate and fruity flavored gelatos available in our restaurant.

    Marketing Analysis of Frozen Yogurt Business

    If you are starting a frozen yogurt business, you must analyze the market in your frozen yogurt business plan in which you are going to offer your services. Marketing analysis will help you in knowing the demands of your customers. Here, we are providing you a sample business plan for frozen yogurt shop, this frozen yogurt business plan sample is written for the Fro-Yo Lodging in Nashville, however, you can know about the market trends and position of your startup from this free frozen yogurt business plan.  Besides this frozen yogurt business plan pdf file format, you can find a number of frozen yogurt business plans available on the web. However, to be accurate and precise, you should hire a professional marketing analyst to make for you, a frozen yogurt shop business plan according to your location and the latest market demands.

    5.1 Marketing Trends

    Frozen Yogurt is one of the most famous desserts of the people of the United States. According to the IBISWorld, this business is growing at an unbelievable rate of 11.6 % annually and is responsible for employing more than twenty thousand people of the United States. There are more than three thousand frozen yogurt businesses currently running in the United States. If you are starting a frozen yogurt business, you can make a large amount of profit as demonstrated by the figure that this business is responsible for generating a revenue of $2 billion annually. So, you can a large profit from this business, provided that you plan it successfully and accurately.

    5.2 Marketing Segmentation

    Ethan had hired a marketing expert to analyze the target market, he has identified the following target audience which can become the potential customers of our restaurant.

    Frozen Yogurt Business Plan - Market Segmentation

    The detailed marketing segmentation comprising of the company’s target audience is as follows:

    5.2.1 Local Residents: The first and the most numerous group of our customers will be the community residing in the vicinity of our restaurant. The variety of flavors and toppings provide everyone the taste he/she wants. We expect all the children, teens, young, adults and old who live near us to come to our restaurant and find the taste which they want. Once they are in, our terrific atmosphere and savory desserts will compel them to come again.

    The residents will also avail our catering services whenever they arrange a small event or party. To gain and maintain customers from this major category, we’ll initially provide different promotional packages.

    5.2.2 Working Class: The second category includes the workers and employees who work in the businesses or offices located in the vicinity of our restaurant. Most of these workers live singly and consult to the nearest restaurants whenever they want to eat something changed. Their budget and income will allow them to enjoy our services of both dine in the lodging, and take away the package if they are in a hurry.

    5.2.3 Passers-by & Tourists: As Nashville is a center of many economical businesses and music auditoriums so it will be filled up by the tourists and passer-by not only during the day but also at night. So, the third category includes those people who do not live or work near our restaurant but have come to the area for any business purpose, commercial activity or tourism. On seeing the elegance of our restaurant and the activity inside, the exhausted passers-by will surely enjoy our delicious serving for a short stay.

    The detailed market analysis of our potential customers is given in the following table:

    Market Analysis
    Potential Customers Growth Year 1 Year 2 Year 3 Year 4 Year 5 CAGR
    Working Class 32% 11,433 13,344 16,553 18,745 20,545 13.43%
    Local Residents 48% 22,334 32,344 43,665 52,544 66,432 10.00%
    Passers-by & Tourists 20% 12,867 14,433 15,999 17,565 19,131 15.32%
    Total 100% 46,634 60,121 76,217 88,854 106,108 9.54%

     

    5.3 Business Target

    Our business target is to become the most famous and the most visited frozen yogurt restaurant in the whole Nashville. We aim at balancing the costs of our startup and promotional investments with the profit earned just within the two years of our launch.

    5.4 Product Pricing

    Our product pricing is nearly the same as that of our competitors and is reasonable, but we guarantee all our customers that we will have the best quality products and fresh topping eatables all the time at our lodging. Our strategy of selling services and products is explained here:

    We’ll offer three sized frozen yogurt cups i.e. small, medium and large in of course varying prices. We’ll have some extra charges for the toppings, after paying the price the customer will be free to add as much material to his fro-yo as he can, or as he wants.

    Strategy

    The next step after making a business plan and analyzing the market demands is to evaluate the frozen yogurt business start-up costs. After that, you will be required to scheme your strategic plans for availing more and more frozen yogurt business opportunities and gaining more and more potential customers. The sales strategy of Fro-Yo Lodging is given here:

    6.1 Competitive Analysis

    If you are seeking help on how to open a frozen yogurt business and run it successfully, then keep in mind, your business can never flourish if you don’t know what your competitors are doing, you have to come up with the conditions and benefits that your competitors lack.

    Only we in the whole Nashville are providing catering service and so wide variety of toppings and flavors. We are located in an area which will be thronged up with the tourists and passers-by 24 hours a day. Our location is also favorable for the employees working near us, moreover, we are just at a 5-minute distance from the rich residential community.

    The community that will visit us, will belong to a financially stable class, so we haven’t priced our products low to take a lead over our competitors. Instead, we have increased the quality and nutrition of our products. We ensure that we’ll use fresh products all the time, and Ethan along with his wife and the manager will keep a strict check on all the workers to ensure the quality of products.

    6.2 Sales Strategy

    We’ll advertise our services by the following strategies:

    • We’ll offer free products in the first three days of the launch.
    • We’ll send the packs of our frozen yogurts to the offices near us on the day of inauguration
    • We’ll send letters to the residential community near us with a pack of three frozen yogurts on the day of inauguration
    • We’ll offer 25% discount on our products on Tuesdays
    • We’ll advertise us through social media and our website

    6.3 Sales Forecast

    We believe that if people try our delicious and healthy fro-yo, they will then eat them for the rest of their lives. That’s why we have forecasted our sales pattern to increase with years. Our experts have forecasted the following sales on a yearly basis which are summarized in the column charts.

    Frozen Yogurt Business Plan - Unit Sales

    The detailed information about the sales forecast, total unit sales, total sales is given in the following table:

    Sales Forecast      
    Unit Sales Year 1 Year 2 Year 3
    Frozen Yogurts 1,887,030 2,680,320 2,588,240
    Toppings & Drippings 802,370 815,430 823,540
    Fruit Cocktail Salad 539,320 770230 1,002,310
    Gelato 265,450 322,390 393,320
    TOTAL UNIT SALES 3,494,170 4,588,370 4,807,410
    Unit Prices Year 1 Year 2 Year 3
    Frozen Yogurts $140.00 $150.00 $160.00
    Toppings & Drippings $600.00 $800.00 $1,000.00
    Fruit Cocktail Salad $700.00 $800.00 $900.00
    Gelato $650.00 $750.00 $850.00
    Sales
    Frozen Yogurts $2,149,800 $2,784,000 $3,383,200
    Toppings & Drippings $120,050 $194,500 $268,500
    Fruit Cocktail Salad $50,110 $71,600 $93,000
    Gelato $139,350 $194,600 $249,850
    TOTAL SALES
    Direct Unit Costs Year 1 Year 2 Year 3
    Frozen Yogurts $0.70 $0.80 $0.90
    Toppings & Drippings $0.40 $0.45 $0.50
    Fruit Cocktail Salad $0.30 $0.35 $0.40
    Gelato $3.00 $3.50 $4.00
    Direct Cost of Sales
    Frozen Yogurts $989,300 $1,839,000 $2,679,700
    Toppings & Drippings $66,600 $119,900 $173,200
    Fruit Cocktail Salad $17,900 $35,000 $52,100
    Gelato $19,400 $67,600 $115,800
    Subtotal Direct Cost of Sales $1,294,100 $1,699,400 $2,104,700

    6.4 Sales Monthly

    Frozen Yogurt Business Plan - Sales Monthly

    6.5 Sales Yearly

    Frozen Yogurt Business Plan - Sales Yearly

    Personnel plan

    Personnel plan is the base of every startup and is a main decisive factor in the success or failure of a business, this sample business plan will guide you on how to start your own frozen yogurt business, by presenting to you a sample frozen yogurt business plan template of Fro-Yo Lodging.

    7.1 Company Staff

    Ethan and his wife will manage the restaurant and hire some professionals to assist them with routine works. Ethan has made a list in his frozen yogurt business plan outlining his required employees, which is given below:

    • 1 Manager to assist him in managing the overall operations of the restaurant
    • 10 Chefs for making and displaying the products
    • 2 Food Technologists for tasting the flavors
    • 5 Waiters/Salesmen to serve the customers and packaging desserts
    • 1 Cashier to receive cash from the people
    • 2 Accountants to maintain financial records
    • 2 Hostess to greet, and guide the customers
    • 2 Sales Executives responsible for the marketing and advertising of the restaurant
    • 8 Cleaners to clean the dishes and other facilities at the restaurant
    • 2 General Workers and 1 Driver for daily works

    Ethan will ensure that all his employees are well-behaved and value the needs of customers.

    7.2 Average Salary of Employees

    The following table shows the forecasted data about employees and their salaries for the next three years.

     Personnel Plan      
    Year 1 Year 2 Year 3
    Manager $85,000 $95,000 $105,000
    Cashier $45,000 $50,000 $55,000
    Chefs $550,000 $650,000 $750,000
    Waiters $410,000 $440,000 $480,000
    Food Technologists $152,000 $159,000 $166,000
    Accountants $145,000 $152,000 $159,000
    Hostess $50,000 $55,000 $60,000
    Sales Executives $187,000 $194,000 $201,000
    Cleaners/Workers $442,000 $445,000 $448,000
    Total Salaries $562,000 $599,000 $646,000

    Financial Plan

    According to a study by Harvard Business School, nearly half of the startups fail in the first five years of their launch. If you are looking for how to open a frozen yogurt shop you must know how to avoid the things that can end your business as a failure. Financial Plan is the deciding factor in the success of a business, especially if you want to grow your business, the financial plan envisages the details that how can you balance the startup costs and further expenses by the profit earned.

    If you want your business to earn you a name, you have to do critical planning for at least the next five years. The most important thing is to make a thorough financial plan and estimate frozen yogurt business profit margins. Although you can take help from this sample financial plan demonstrating the frozen yogurt business profits for Fro-Yo Lodging. But, to be more precise, you should seek the services of a professional financial developer to calculate frozen yogurt business profit you can earn by the customers in your vicinity.

    8.1 Important Assumptions

    The company’s financial projections are forecasted on the basis of the following assumptions.

     General Assumptions      
    Year 1 Year 2 Year 3
    Plan Month 1 2 3
    Current Interest Rate 10.00% 11.00% 12.00%
    Long-term Interest Rate 10.00% 10.00% 10.00%
    Tax Rate 26.42% 27.76% 28.12%
    Other 0 0 0

    8.2 Brake-even Analysis

    The following graph shows the company’s Brake-even Analysis.

    Frozen Yogurt Business Plan - Brake-even Analysis

     Brake-Even Analysis  
    Monthly Units Break-even 5530
    Monthly Revenue Break-even $159,740
    Assumptions:
    Average Per-Unit Revenue $260.87
    Average Per-Unit Variable Cost $0.89
    Estimated Monthly Fixed Cost $196,410

     

    8.3 Projected Profit and Loss

    The following table show the company’s expected Profit and Loss situation on the monthly and yearly basis.

     Pro Forma Profit And Loss      
    Year 1 Year 2 Year 3
    Sales $309,069 $385,934 $462,799
    Direct Cost of Sales $15,100 $19,153 $23,206
    Other $0 $0 $0
    TOTAL COST OF SALES $15,100 $19,153 $23,206
    Gross Margin $293,969 $366,781 $439,593
    Gross Margin % 94.98% 94.72% 94.46%
    Expenses
    Payroll $138,036 $162,898 $187,760
    Sales and Marketing and Other Expenses $1,850 $2,000 $2,150
    Depreciation $2,070 $2,070 $2,070
    Leased Equipment $0 $0 $0
    Utilities $4,000 $4,250 $4,500
    Insurance $1,800 $1,800 $1,800
    Rent $6,500 $7,000 $7,500
    Payroll Taxes $34,510 $40,726 $46,942
    Other $0 $0 $0
    Total Operating Expenses $188,766 $220,744 $252,722
    Profit Before Interest and Taxes $105,205 $146,040 $186,875
    EBITDA $107,275 $148,110 $188,945
    Interest Expense $0 $0 $0
    Taxes Incurred $26,838 $37,315 $47,792
    Net Profit $78,367 $108,725 $139,083
    Net Profit/Sales 30.00% 39.32% 48.64%

    8.3.1 Profit Monthly

    The following charts shows detailed information about profit and loss, and total cost of sales.

    Frozen Yogurt Business Plan - Profit Monthy

    8.3.2 Profit Yearly

    Frozen Yogurt Business Plan - Profit Yearly

    8.3.3 Gross Margin Monthly

    Frozen Yogurt Business Plan - Gross Margin Monthly

    8.3.4 Gross Margin Yearly

    Frozen Yogurt Business Plan - Gross Margin Yearly

    8.4 Projected Cash Flow

    The following column diagram shows the projected cash flow.

    Frozen Yogurt Business Plan - Projected Cash Flow

    The following table shows detailed data about pro forma cash flow, subtotal cash from operations, subtotal cash received, sub-total spent on operations, subtotal cash spent.

     Pro Forma Cash Flow      
    Cash Received Year 1 Year 2 Year 3
    Cash from Operations
    Cash Sales $40,124 $45,046 $50,068
    Cash from Receivables $7,023 $8,610 $9,297
    SUBTOTAL CASH FROM OPERATIONS $47,143 $53,651 $59,359
    Additional Cash Received
    Sales Tax, VAT, HST/GST Received $0 $0 $0
    New Current Borrowing $0 $0 $0
    New Other Liabilities (interest-free) $0 $0 $0
    New Long-term Liabilities $0 $0 $0
    Sales of Other Current Assets $0 $0 $0
    Sales of Long-term Assets $0 $0 $0
    New Investment Received $0 $0 $0
    SUBTOTAL CASH RECEIVED $47,143 $53,651 $55,359
    Expenditures Year 1 Year 2 Year 3
    Expenditures from Operations
    Cash Spending $21,647 $24,204 $26,951
    Bill Payments $13,539 $15,385 $170,631
    SUBTOTAL SPENT ON OPERATIONS $35,296 $39,549 $43,582
    Additional Cash Spent
    Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
    Principal Repayment of Current Borrowing $0 $0 $0
    Other Liabilities Principal Repayment $0 $0 $0
    Long-term Liabilities Principal Repayment $0 $0 $0
    Purchase Other Current Assets $0 $0 $0
    Purchase Long-term Assets $0 $0 $0
    Dividends $0 $0 $0
    SUBTOTAL CASH SPENT $35,296 $35,489 $43,882
    Net Cash Flow $11,551 $13,167 $15,683
    Cash Balance $21,823 $22,381 $28,239

    8.5 Projected Balance Sheet

    The following projected balance sheet shows data about total current assets, total long-term assets, total assets, subtotal current liabilities, total liabilities, total capital, total liabilities and capital.

     Pro Forma Balance Sheet      
    Assets Year 1 Year 2 Year 3
    Current Assets
    Cash $184,666 $218,525 $252,384
    Accounts Receivable $12,613 $14,493 $16,373
    Inventory $2,980 $3,450 $3,920
    Other Current Assets $1,000 $1,000 $1,000
    TOTAL CURRENT ASSETS $201,259 $237,468 $273,677
    Long-term Assets
    Long-term Assets $10,000 $10,000 $10,000
    Accumulated Depreciation $12,420 $14,490 $16,560
    TOTAL LONG-TERM ASSETS $980 $610 $240
    TOTAL ASSETS $198,839 $232,978 $267,117
    Liabilities and Capital Year 1 Year 2 Year 3
    Current Liabilities
    Accounts Payable $9,482 $10,792 $12,102
    Current Borrowing $0 $0 $0
    Other Current Liabilities $0 $0 $0
    SUBTOTAL CURRENT LIABILITIES $9,482 $10,792 $12,102
    Long-term Liabilities $0 $0 $0
    TOTAL LIABILITIES $9,482 $10,792 $12,102
    Paid-in Capital $30,000 $30,000 $30,000
    Retained Earnings $48,651 $72,636 $96,621
    Earnings $100,709 $119,555 $138,401
    TOTAL CAPITAL $189,360 $222,190 $255,020
    TOTAL LIABILITIES AND CAPITAL $198,839 $232,978 $267,117
    Net Worth $182,060 $226,240 $270,420

    8.6 Business Ratios

    The following table shows data about business ratios, ratio analysis, total assets, net worth.

     Ratio Analysis        
    Year 1 Year 2 Year 3 Industry Profile
    Sales Growth 4.35% 30.82% 63.29% 4.00%
    Percent of Total Assets 4.35% 4.71% 5.80%  9.80%
    Accounts Receivable 5.61% 4.71% 3.81% 9.70%
    Inventory 1.85% 1.82% 1.79% 9.80%
    Other Current Assets 1.75% 2.02% 2.29% 27.40%
    Total Current Assets 138.53% 150.99% 163.45% 54.60%
    Long-term Assets -9.47% -21.01% -32.55% 58.40%
    TOTAL ASSETS 100.00% 100.00% 100.00% 100.00%
    Current Liabilities 4.68% 3.04% 2.76% 27.30%
    Long-term Liabilities 0.00% 0.00% 0.00% 25.80%
    Total Liabilities 4.68% 3.04% 2.76% 54.10%
    NET WORTH 99.32% 101.04% 102.76% 44.90%
    Percent of Sales
    Sales 100.00% 100.00% 100.00% 100.00%
    Gross Margin 94.18% 93.85% 93.52% 0.00%
    Selling, General & Administrative Expenses 74.29% 71.83% 69.37% 65.20%
    Advertising Expenses 2.06% 1.11% 0.28% 1.40%
    Profit Before Interest and Taxes 26.47% 29.30% 32.13% 2.86%
    Main Ratios
    Current 25.86 29.39 32.92 1.63
    Quick 25.4 28.88 32.36 0.84
    Total Debt to Total Assets 2.68% 1.04% 0.76% 67.10%
    Pre-tax Return on Net Worth 66.83% 71.26% 75.69% 4.40%
    Pre-tax Return on Assets 64.88% 69.75% 74.62% 9.00%
    Additional Ratios Year 1 Year 2 Year 3
    Net Profit Margin 19.20% 21.16% 23.12% N.A.
    Return on Equity 47.79% 50.53% 53.27% N.A.
    Activity Ratios
    Accounts Receivable Turnover 4.56 4.56 4.56 N.A.
    Collection Days 92 99 106 N.A.
    Inventory Turnover 19.7 22.55 25.4 N.A.
    Accounts Payable Turnover 14.17 14.67 15.17 N.A.
    Payment Days 27 27 27 N.A.
    Total Asset Turnover 1.84 1.55 1.26 N.A.
    Debt Ratios
    Debt to Net Worth 0 -0.02 -0.04 N.A.
    Current Liab. to Liab. 1 1 1 N.A.
    Liquidity Ratios
    Net Working Capital $120,943 $140,664 $160,385 N.A.
    Interest Coverage 0 0 0 N.A.
    Additional Ratios
    Assets to Sales 0.45 0.48 0.51 N.A.
    Current Debt/Total Assets 4% 3% 2% N.A.
    Acid Test 23.66 27.01 30.36 N.A.
    Sales/Net Worth 1.68 1.29 0.9 N.A.
    Dividend Payout 0 0 0 N.A.

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