2017 dynamic ratios survey | company … · · 2017-05-222017 dynamic ratios survey | company...

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


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)


AMOUNT: Round to the nearest dollar

3031323334

35

363738394041424344454647

484950515253545556




(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)


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 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



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 ...........................................................................


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)




(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


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


CONFIDENTIAL REFERENCE STUBCompany ______________________________________________________________ Phone (______) ______________

Your Name ________________________________________ Title _________________ ___________________________

Street ____________________________________________ Floor/Suite _____________ Email ______________________

City _____________________________________________ State/Province ___________ ZIP ________________________

ORDER FORMMembers of Printing Industries of America receive a FREE publication of the survey results for participating. For information on becoming a member so you can receive a free Dynamic Ratios Volume and additional volumes at a substantial discount go to: www.printing.org/about/become-a-member.

NO. OF MEMBER NON-MEMBER COPIES PRICE PRICE TOTAL

Select Free Volume #____________ o PDF FREE $525 $______

o Print @ $20 @ $525 $______

Customized Financial Analysis (CFA) o PDF @ $400 @ $1,225 $______

o Print

CFA Additional Copies ______ @ $30 @ $30 $______

Additional Volumes in PDF form. Volume Quantity $80 Member Price $525 Non-Member Price

VOL. 1 Management Guide to the Dynamic Ratios .................................................... ______ q PDF q Print q PDF q Print $______

VOL. 2 All Printers by Sales Volume and Geographic Area ........................................... ______ q PDF q Print q PDF q Print $______

VOL. 3 All Printers by Product Specialty ............................................................ ______ q PDF q Print q PDF q Print $______

VOL. 4 Sheetfed Printers by Sales Volume & Geographic Area ........................................ ______ q PDF q Print q PDF q Print $______

VOL. 5 Web Offset Printers and Combination Offset Web/Sheetfed Printers .... ______ q PDF q Print q PDF q Print $______

VOL. 6 Printers with Sales Over $22,000,000 ..................................................... ______ q PDF q Print q PDF q Print $______

VOL. 7 Printers with Sales Under $4,000,000 .................................................... ______ q PDF q Print q PDF q Print $______

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 $______

PA residents must add applicable sales tax (6%) .......................................................... _______

TOTAL U.S.$ ______

One Copy Only

One Copy Only

Enclosed is our check made payable to Margolis Partners, LLC for $_____________________

Please charge my q Visa q MasterCard q American Express

Name on Card (print) Card Number

Zip Code of Credit Card Billing Address Security Code

Expiration Date Authorized Signature

2017 DYNAMIC RATIOS SURVEY | ORDER FORM2017 DYNAMIC RATIOS SURVEY | RATIOS STUDIES


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


2017 dynamic ratios survey | company … · · 2017-05-222017 dynamic ratios survey | company...

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