Ma & Pa's
Sales , Cost Of Sales, Purchases and Inventory Analysis
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For Year 3 % % % % Number
Sales Cost Of Of Monthly Gross Of Monthly Purchases Of Monthly Inventory Of Monthly Inventory Months
  Sales Sales Proft Sales Sales Sales Turnover Sales
Column Reference (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
 Calculation (2) / (1) (1) - (2) (4) / (1) (6) / (1) (8) / (1) Note: 1 Note:3
   
Month
1 31,000 17,000 54.84% 14,000 45.16% 18,000 58.06% 21,000 67.74% 9.71 1.24
2 34,000 19,000 55.88% 15,000 44.12% 20,000 58.82% 22,000 64.71% 10.36 1.16
3 37,000 20,000 54.05% 17,000 45.95% 19,000 51.35% 21,000 56.76% 11.43 1.05
4 30,000 17,000 56.67% 13,000 43.33% 17,000 56.67% 21,000 70.00% 9.71 1.24
5 40,000 23,000 57.50% 17,000 42.50% 23,000 57.50% 21,000 52.50% 13.14 0.91
6 32,000 18,000 56.25% 14,000 43.75% 17,000 53.13% 20,000 62.50% 10.80 1.11
7 43,000 24,000 55.81% 19,000 44.19% 22,000 51.16% 18,000 41.86% 16.00 0.75
8 36,000 20,000 55.56% 16,000 44.44% 19,000 52.78% 17,000 47.22% 14.12 0.85
9 31,000 17,000 54.84% 14,000 45.16% 16,000 51.61% 16,000 51.61% 12.75 0.94
10 44,000 25,000 56.82% 19,000 43.18% 26,000 59.09% 17,000 38.64% 17.65 0.68
11 39,000 21,000 53.85% 18,000 46.15% 22,000 56.41% 18,000 46.15% 14.00 0.86
12 50,000 28,300 56.60% 21,700 43.40% 31,300 62.60% 21,000 42.00% 16.17 0.74
Total Year 447,000 249,300 55.77% 197,700 44.23% 250,300 56.00% 21,000 11.87 1.01
  Monthly Average 37,250 20,858 19,417 53.47% Note: 2  
Note 1: Monthly Inventory Turnover = Monthly Cost Of Sales X 12 / Monthly Inventory
Note 2: Annual Inventory Turnover = Cost Of Sales For Year / Ending Inventory @ Year End
Note 3: Number Of Months Sales = 12 / Inventory Turnover
Comment: You could expand this analysis and do it for the last three years or more.
   
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