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Italian Restaurant Business Plan - Financial Plan Page 5
8.8 Liquidity Ratios: Inventory Turnover
| INVENTORY TURNOVER - COST OF GOOD SOLD TO INVENTORY | ||||||
| 2008 | 2009 | 2010 | Industry | |||
| Cost of goods sold | $509,574 | $519,765 | $529,702 | $473,431 | ||
| Inventory | $20,000 | $20,000 | $20,000 | $18,587 | ||
| Inventory Turnover | 25.48 | 25.99 | 26.49 | 25.47 | ||
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| INVENTORY TURNOVER - SALES TO INVENTORY | ||||||
| 2008 | 2009 | 2010 | Industry | |||
| Sales | $1,455,925 | $1,528,721 | $1,605,157 | $1,290,005 | ||
| Inventory | $20,000 | $20,000 | $20,000 | $18,587 | ||
| Inventory Turnover | 72.80 | 76.44 | 80.26 | 69.40 | ||
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8.9 Profitability Ratios: Net Profit Margin & Gross Profit Margin
| OPERATING PROFIT MARGIN | ||||||
| 2008 | 2009 | 2010 | Industry | |||
| Operating Income | $125,325 | $153,194 | $183,296 | $58,050 | ||
| Sales | $1,455,925 | $1,528,721 | $1,605,157 | $1,290,005 | ||
| Operating Profit Ratio | 8.61% | 10.02% | 11.42% | 4.50% | ||
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| GROSS PROFIT MARGIN | ||||||
| 2008 | 2009 | 2010 | Industry | |||
| Gross Profit | $946,351 | $1,008,956 | $1,075,455 | $816,573 | ||
| Sales | $1,455,925 | $1,528,721 | $1,605,157 | $1,290,005 | ||
| Gross Profit Margin | 65.00% | 66.00% | 67.00% | 37% | ||
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