Sales Breakdown by Market SegmentPlease provide a breakdown of your sales by market segments to which you sell your products and services below.
Commercial and Advertising Printing ..................................Book Printing .........................................................................Converters & Label Manufacturers ........................................Direct Mail Printing ...............................................................Financial & Legal Printing ....................................................Forms and Document Printing .............................................Greeting Card Printing ..........................................................Magazine & Periodical Printing ............................................Newspaper Printing ................................................................Package Printing/Package Manufacturer .............................Quick Printing........................................................................Signs & Signage .....................................................................Other___________________ ......................................
Total must equal 100%
Sales Breakdown by Production Processes and ServicesPlease provide your approximate breakdown of sales revenue by production process and service below.
Sheetfed Offset Printing .........................................................Heatset Web Offset Printing ...................................................Coldset Web Offset Printing ...................................................Digital Printing (Toner-Based) ..............................................Digital Printing (Inkjet High-Speed Production) ................Inkjet Wide & Super-Wide-Format for Production ...............Prepress/Premedia Services ...................................................Thermographer ......................................................................Letterpress ...............................................................................Gravure ...................................................................................Flexographic ...........................................................................Trade Binding .........................................................................Graphic Finishing ..................................................................Loose-Leaf Manufacturing .....................................................Mailing Service .......................................................................Fulfillment Services................................................................Database Management Services ............................................Other Non-Print Ancillary Services ........................................Other___________________ ......................................
Total must equal 100%
%%%%%%%%%%%%%
100%
%%%%%%%%%%%%%%%%%%%
100%
Questions about Demographics or any other section? Please call Margolis Partners at 610-667-4310.
2017 DYNAMIC RATIOS SURVEY | COMPANY DEMOGRAPHICS
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected]
Classifying Employees See pages 1 and 2 of the Dynamic Ratios Survey User Guide for definitions of the types of employee that should be included in each category and instructions on how to allocate each employee’s time to the proper category (Production, Administrative, and Sales).
Production Employees1 Executives.......................................................................2 Direct Production...........................................................3 General Production .......................................................4 Packing, Shipping, and Delivery ...................................5 Total Production Employees ...............................
Administrative Employees6 Executives.......................................................................7 Office ..............................................................................8 Total Production Employees ...............................
Sales Employees9 Executives.......................................................................10 Sales Representatives on Commission ..........................11 Sales Office Clerical Employees .....................................12 Total Production Employees ...............................
13 Total Employee Count ...........................................
12345
678
9101112
13
(Add lines 1 to 4)
(Add lines 6 to 7)
(Add lines 9 to 11)
(Add lines 5, 8, and 12)
Number of Employees In Each Category (Full-Time Equivalent)
2017 DYNAMIC RATIOS SURVEY | COMPANY DEMOGRAPHICS
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected]
Production Payroll Expense14 Salaries, Executives.......................................................................................................15 Direct Wages..................................................................................................................16 General Production Salaries and Wages ......................................................................17 Packing, Shipping, and Delivery Wages ......................................................................18 Payroll Taxes (Federal, State, and Local) ...................................................................19 Employee Benefits .........................................................................................................20 Total Production Payroll Expenses .................................................................
Other Production Expenses (Non-Payroll)“Fixed Expenses”
21 Depreciation - Real Estate ............................................................................................22 Depreciation - Other .....................................................................................................23 Taxes - Real Estate .......................................................................................................24 Taxes - Other ................................................................................................................25 Insurance ......................................................................................................................26 Building Rent................................................................................................................27 Utilities (Heat, Light, Power, and Water) ....................................................................28 Equipment Rental and Lease Expenses .......................................................................29 Total “Fixed” Production Expenses ................................................................
Production—Other Expenses30 Production Supplies and Expenses (not including direct materials) ........................31 Packing, Shipping, and Delivery Expenses (incl. direct postage, UPS) .....................32 Repairs and Maintenance ............................................................................................33 Other Factory Expenses ................................................................................................34 Total Production—Other Expenses ................................................................
35 Total Other Production Expenses ....................................................................
Administrative Expenses36 Salaries, Executives.......................................................................................................37 Salaries, Office ..............................................................................................................38 Payroll Taxes (Federal, State, and Local) ...................................................................39 Employee Benefits .........................................................................................................40 Bad Debts ......................................................................................................................41 Data Processing Expenses ............................................................................................42 Office Supplies and Expenses .......................................................................................43 Professional Fees ...........................................................................................................44 Taxes—Business (Excluding Income and Property) .................................................45 Telephone......................................................................................................................46 Other Administrative Expenses .....................................................................................47 Total Administrative Expenses ..........................................................................
Selling Expenses48 Salaries, Executives.......................................................................................................49 Salaries and Commisisions, Salespeople (not brokerage fees) ...................................50 Salaries, Sales Office Clerical .......................................................................................51 Payroll Taxes (Federal, State, and Local) ...................................................................52 Employee Benefits .........................................................................................................53 Advertising & Sales Promotion ....................................................................................54 Travel and Entertainment ............................................................................................55 Other Selling Expenses (including brokerage and franchise fees) ............................56 Total Selling Expenses .........................................................................................
14151617181920
212223242526272829
(Add lines 14 to 19)
(Add lines 21 to 28)
AMOUNT: Round to the nearest dollar
3031323334
35
363738394041424344454647
484950515253545556
(Add lines 30 to 33)
(Add lines 36 to 46)
(Add lines 48 to 55)
(Add lines 29 and 34)
If your firm is outside the United States …
Complete the following USING LOCAL CURRENCY. Do not convert to U.S. dollars.
See the Dynamic Ratios Survey User Guide for definitions of any expense item.
2017 DYNAMIC RATIOS SURVEY | SUPPORTING SCHEDULES2017 DYNAMIC RATIOS SURVEY | COMPANY DEMOGRAPHICS
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected] 3
A line number shaded gray indicates that a number from a previous section should be entered in the white space next to that number. For example “line 67 Other Chargeable Materials” is calculated at the bottom of this page and then entered under Materials & Outside Services in the “Production Cost of Sales” on this page.
Worksheet: Value of Product Produced57 Net Sales, Latest Fiscal Year .........................................58 Less: Beginning Work in Process Inventory .................59 Plus: Ending Work in Process Inventory .....................60 Equals: Value of Product Produced .............................
60 Sales or Value of Product Produced (from Worksheet above)
Production Cost of Sales Materials & Outside Services
61 Manufactured Substrate Less Purchase Discounts .....................67 Other Chargeable Materials (complete detail below) .................72 Outside Services (complete detail below) ...................................73 Total: Materials & Outside Services .............................................
Production Labor and Expenses 20 Production Payroll (from page 3) ...................................................35 Total Other Production Expenses (from page 3) ............................74 Total—Production Cost of Sales ...................................................................75 Gross Profit.........................................................................................................
Administrative & Selling Expenses47 Administrative Expenses (from page 3) ......................................56 Selling Expenses (from page 3) ..................................................76 Total Administrative & Selling Expenses ..........................................................77 Income (Loss) Before Interest Expense ...........................................................78 Interest Expense ....................................................................................................................................79 Operating Income (Loss) ...................................................................................
Net Other Income or Expense80 Other Income.................................................................................81 Other Expense ................................................................................82 Net Other Income or (Expense) .....................................................................83 Net Income (Loss) Before Income Taxes ..............................................................
57585960 (Line 57 - 58 + 59)
AMOUNT: Round to the nearest dollar
61677273
7475
4756
2035
76777879
8081
8283
60
(Add lines 61 + 67 + 72)
(Add lines 73 + 20 +35)
(Subtract lines 60 - 74)
(Add lines 47 + 56)
(Subtract lines 75 - 76)
(Subtract line 77 - 78)
(Subtract line 80 - 81)
(Add line 79 + 82)
Supporting Schedules for Other Chargeable Materials and Outside Services
(If you do not have detailed information available, please enter the appropriate value for line 67, Total Other Chargeable Materials, and line 72, for Total Outside Services.)
Other Chargeable Materials (Not Substrates: Paper, Paperboard, etc.)
62 Conventional Ink ............................................................63 Toner and Digital Ink (for digital presses) ...................64 Plates ...............................................................................65 Click Charges ..................................................................66 Other Materials Not Listed Above ...................................67 Total Other Chargeable Materials .....
Cost of Outside Services Purchased
68 PrePress .....................................................69 Printing .....................................................70 Binding......................................................71 Other Services Not Listed Above ................72 Total Outside Services ..
626364656667
6869707172
(Add line 62 to 66)(Add line 68 to 71)
2017 DYNAMIC RATIOS SURVEY | SUMMARY OPERATING STATEMENT
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected]
AMOUNT: Round to the nearest dollar
6869707172
Assets Current Assets
84 Cash ...............................................................................................................................................85 Notes and Accounts Receivable ........................................................86 Allowance for Bad Debts ...................................................................87 Net Receivables ................................................................................................................ Inventory88 Work in Progress ........................................................................89 Inventory—Paper .....................................................................90 Inventory—Other Chargeable Materials ..................................91 Total Inventories .........................................................................................................................92 Marketable Securities....................................................................................................................93 Other Current Assets ......................................................................................................................94 Total Current Assets 84 + 87 + 91 + 92 + 93 .....................................................................
Fixed Assets95 Real Estate (Land and Buildings) ...................................................96 Accumulated Depreciation—Buildings ...................................97 Net Real Estate .....................................................................98 Machinery and Equipment ..............................................................99 Accumulated Depreciation—Machinery and Equipment .......100 Net Machinery and Equipment ...........................................101 Other Fixed Assets .............................................................................102 Accumulated Depreciation—Other Fixed Assets ......................103 Net Other Fixed Assets ...................................................................................................................104 Total Fixed Assets 97 + 100 + 103 ........................................................................................105 Other Assets .............................................................................................................................
106 Total Assets 94 + 104 + 105 ............................................................................................
Liabilities Current Liabilities
107 Notes Payable Within One Year ........................................................108 Accounts Payable ..............................................................................109 Other Current Liabilities ...................................................................110 Total Current Liabilities ............................................................................................................
111 Long Term Liabilities ..........................................................................................................112 Total Liabilities 110 + 111 ......................................................................................................
Equity113 Total Equity .............................................................................................................................114 Total Liabilities and Equity 112 + 113 ...........................................................................
AMOUNT: Round to the nearest dollar
8686
91
92
93
94
95
96
97
84
(Subtract lines 85 - 86)87
88
89
90
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
(Add lines 88 - 90)
(Add lines 84 + 87 + 91 + 92 + 93)
(Subtract lines 95 - 96)
(Subtract lines 98 - 99)
(Subtract lines 101 - 102)
(Add lines 97 + 100 + 103)
(Add lines 94 + 104 + 105)
(Add lines 107 + 108 + 109)
(Add lines 110 + 111)
(Add lines 112 + 113)
2017 DYNAMIC RATIOS SURVEY | BALANCE SHEET
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected] 5
DYNAMIC RATIOS STUDIESEach year a variety of ratios are provided, based on sales, geographic area, and type of print or product produced.
Management Guide to the Dynamic Ratios (Vol. 1)This guide is for new participants and current users that want to make sure they are getting the most from their Dynamic Ratios participation. It includes descriptions of the various ratios and how to use them for management decision making.
All Printers by Sales Volume and Geographic Area (Vol. 2) The ratios and statistics from responding U.S. and Canadian firms in six standardized sales ranges and 12 North American regions. Compares operations based on value added and sales. Balance sheet ratios, signifi-cant facts, and return on investment for all sales ranges and geographic areas are examined.
All Printers by Product Specialty (Vol. 3)Reports of printers’ financial status by product (magazine and periodi-cal, newspaper, inserts, direct mail, etc.), sales volume, and value added. Balance sheet ratios, significant facts, and return on investment for product specialties are examined.
Sheetfed Printers by Sales Volume & Geographic Area (Vol. 4)Gives standards by sales volume and from 12 North American regions; compares firm operations by value added and sales. Balance sheet ratios, significant facts, and return on investment for all standardized sales ranges and geographic regions are presented.
Web Offset Printers (Vol. 5)Presents financial data for web printers by sales size, product specialty, and heatset vs. non-heatset.
Printers with Sales over $22,000,000 (Vol. 6)Addresses unique needs of printing firms with sales over $22,000,000; presents standards of value added, sales, and product specialty. Balance sheet ratios, significant facts, and return on investment are examined.
Printers with Sales under $4,000,000 (Vol. 7)Addresses unique needs of printing firms with sales under $4,000,000. Standards based on value added and sales. Balance sheet ratios, sig-nificant facts, and return on investment are presented for different sales ranges.
Digital Printers (Vol. 8)This study includes a new group of printers whose manufacturing pro-cesses use digital methods to print. Presents ratios by sales size, type of digital press, and percentage of digital sales.
Commercial and Advertising Printers (Vol. 9)Presents ratios by sales size for firms whose product specialty is commer-cial and advertising printing. Presents ratios by size of firm and from 12 North American regions (geographic area). Operating ratios are based on sales and value added. Balance sheet ratios, significant facts, and return on investment are presented.
Binders (Vol. 10)Organizes operating and sales information by firm size and product specialty (pamphlet, looseleaf, etc.).
2017 DYNAMIC RATIOS SURVEY | RATIOS STUDIES
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected]
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VOL. 8 Digital Printers ........................................................................................ ______ q PDF q Print q PDF q Print $______
VOL. 9 Commercial and Advertising Printers .................................................... ______ q PDF q Print q PDF q Print $______
VOL. 10 Binders ..................................................................................................... ______ q PDF q Print q PDF q Print $______
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2017 DYNAMIC RATIOS SURVEY | ORDER FORM2017 DYNAMIC RATIOS SURVEY | RATIOS STUDIES
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected] 7
Printing Industries of America
2016–2017Lessons from Industry Profit Leaders
Vol. 5Web Offset Printers and Combination Offset Web/Sheetfed Printers
Questions? Call Margolis Partners, LLC at 610-667-4310.
Please send your completed survey and order form to Stu Margolis at Margolis Partners, LLC.
8 Tower Bridge161 Washington Street, Suite 225
Conshohocken, PA 19428or
Fax: 610-667-2099or
Email Scan to: [email protected]
2017 DYNAMIC RATIOS SURVEY
Questions? Contact: Stu Margolis, Margolis Partners, CPAS p: 610-667-4310 or e: [email protected]