OCD Consulting, LLC

Profile of a 20% ROA 

Customer Based Management Dealership
All data is on a GM financial statement format
All data excludes LIFO adjustments
Earning are before income tax and owners' compensation
  Profile   Your
Performance Measure Dealership   Dealership
       
Annual Sales (in millions)  $             41.2   $_________
Gross Profit (in millions)  $               5.3   $_________
Gross Profit Margin 12.9%   _________%
       
Gross Contribution by Department      
New Vehicle 26.0%   _________%
Used Vehicle 25.0%   _________%
Mechanical 27.0%   _________%
Collision Repair 12.0%   _________%
Parts 10.0%   _________%
Total Dealership 100.0%   100.0%
       
Expense as % of Total Gross      
Variable Selling 8.9%   _________%
Personnel 31.8%   _________%
Semi-fixed 22.3%   _________%
Fixed 14.9%   _________%
Total Dealership Expense 77.9%   _________%
       
Employee Productivity      
Number of Employees 57   __________
Total Payroll (in millions)  $               2.5   $_________
Average Month per Employee      
Sales  $         58,296   $_________
Gross Profit  $           7,785   $_________
Expense  $           6,068   $_________
Profit  $           1,986   $_________
       
Net Profit      
as % Sales 3.4%   _________%
as % Gross Profit 25.5%   _________%
       
Asset Management Ratios      
Cash as % of Avg. Monnth's Expense 100.0%   _________%
       
$$$ Days Supply of Inventory      
New Vehicles 54   __________
Used Vehicles 60   __________
Parts and Accessories 72   __________
       
Current Asset Ratio 1.7   __________
       
Total Working Capital (in millions)  $               2.6   $_________
       
Fixed Assets as % of Current Assets 10.0%   _________%
       
Total Asset Turnover 6.1x's   ________x's
       
Debt to Equity (excludes floor plan) 0.39   __________
       
Return on Investment 43.7%   _________%
       
Overall Return on Assets 20.2%   _________%
       

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