sample 20-group composite
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Sample 20-Group Composite, which is processed for all Consept dealers on a monthly basisTRANSCRIPT
GL09 SAMPLE COMPOSITEDecember-2008
Composite
E-mails: Services:117 Irvington Road Michael Lynch 20 GroupsKilmarnock, VA 22482 Larry Peranski Fixed Operations Groups
Maureen Lynch In-Dealership ConsultingTel: (804) 435-6150 Denise Seal [email protected] Manufacturer TrainingFax: (804) 435-6154 Rhonda Winegar Data Processing
Kisa O'Brien [email protected]
Submit Reports To:
GM Table of ContentsPrevious Yr Trend - Total Operations AnalysisPrevious Yr Trend-Balance Sheet AnalysisPrevious Yr Trend-Variable&Fixed
1 35DEPARTMENT SUMMARY 2PREVIOUS YEAR COMPARISON 3 36DEPARTMENTAL ANALYSIS 4 SERVICE CP LABOR SALES&GROSS ANALYSIS 37EXPENSE ANALYSIS 5 WARR&INTRNL LABOR SALES&GROSS ANALYSIS 38
EXPENSE ANALYSIS CONTINUED 6 WARR&INTRNL LABOR SALES&GROSS ANALYSIS 39EXPENSE ANALYSIS CONTINUED 7 SRV INTERNAL SALES&GROSS ANALYSIS 40
8 SERVICE PRODUCTIVITY ANALYSIS 419 SERVICE DEPT REPAIR ORDER ANALYSIS 42
NV RETAIL PROFIT CENTER PAGE 10 SERVICE DEPT EXPENSE ANALYSIS 43NEW VEHICLE DEPT PRODUCTIVITY 11 SERVICE SEMI-FIXED EXP ANALYSIS 44NEW CAR RTL SALES&GROSS ANALYSIS 12 SERVICE SEMI-FIXED EXPENSE CONT'D 45NEW CAR RETAIL SALES&GROSS CONT'D 13 46NEW CAR RETAIL SALES & GROSS CONT'D 14 BODY SHOP LABOR SALES&GROSS ANALYSIS 47NEW CAR RETAIL SALES & GROSS CONT'D 15 BODY WARR/INTERNAL SALES&GROSS CONT'D 48NEW TRK RTL SALES&GROSS ANALYSIS 16 BODY SHOP SALES&GROSS CONT'D 49NEW TRK RTL SALES&GROSS ANALYSIS 17 BODY SHOP EXPENSE ANALYSIS 50NEW TRK RTL SALES&GROSS ANALYSIS 18 BODY SHOP SEMI-FIXED EXP ANALYSIS 51NV BUSINESS OFFICE & RETAIL LEASE 19 52NV BUSINESS OFFICE & RETAIL LEASE 20 PARTS DEPT SALES & GROSS ANALYSIS 53SMART LEASE % NV PRODUCTIVITY 21 PARTS DEPT SALES & GROSS CONT'D 54NV DEPARTMENT EXPENSE ANALYSIS 22 PARTS DEPT SALES & GROSS CONT'D 55NV DEPARTMENT EXPENSE ANALYSIS 23 PARTS DEPT EXPENSE ANALYSIS 56NV DEPARTMENT EXPENSE ANALYSIS 24 PARTS SEMI-FIXED EXPENSE ANALYSIS 57NV FIXED EXP & INVENTORY ANALYSIS 25 PARTS SEMI-FIXED EXPENSE CONT'D 58
26 EXPENSE AND GROSS DISTRIBUTION ANALYSIS 59TOTAL USED DEPT PROFIT CENTER 27 BALANCE SHEET ANALYSIS 60USED CAR SALES & GROSS ANALYSIS 28 BALANCE SHEET ANALYSIS CONT'D 61USED TRUCK SALES&GROSS ANALYSIS 29 LEASE AND RENTAL ANALYSIS 62UV BUSINESS OFFICE & RETAIL LEASE 30 LEASE AND RENTAL ANALYSIS CONT'D 63UV BUSINESS OFFICE & RETAIL LEASE 31 LEASE AND RENTAL ANALYSIS CONT'D 64USED DEPARTMENT EXPENSE ANALYSIS 32UV DEPARTMENT EXPENSE ANALYSIS 33UV FIXED EXP & INVENTORY ANALYSIS 34
NET PROFIT ANALYSIS FIXED OPERATION PROFIT CENTER PAGE
SERVICE DEPT PROFIT CENTER PAGE
VARIABLE OP PROFIT CENTER PAGETOTAL NV DEPT PROFIT CENTER PAGE
BODY SHOP DEPT PROFIT CENTER PAGE
PARTS DEPARTMENT PROFIT CENTER PAGE
TOTAL USED DEPT PROFIT CENTER
1 December-2008 1ConSept Groups ConSept BENCHMARK
D NET PROFIT ANALYSIS AVG AVG ###23 SAMPLE BENCHMARKING COMPOSITE ###
1 NET PROFIT BEFORE TAX AVG MTH 358,622 176,500 1
2 NET PROFIT % SALES AVG MTH 6.56 3.10 2
3 NET PROFIT % GROSS AVG MTH 39.44 20.34 3
4 NET PROFIT BEFORE TAX THIS MTH 329,286 119,976 4
5 NET PROFIT % GROSS THIS MTH 35.67 15.13 5
6 VOLUME ANALYSIS 6
7 TOTAL SALES AVG MTH 5,175,256 5,161,555 7
8 TOTAL NEW UNITS SOLD AVG MTH 100 92 8
9 TOTAL SALES THIS MTH 5,294,239 3,715,318 9
10 TOTAL NEW UNITS SOLD THIS MTH 102 64 10
11 TOTAL GROSS ANALYSIS 11
12 TOTAL GROSS AVG MTH 869,110 792,900 12
13 GROSS % SALES AVG MTH 16.88 15.42 13
14 TOTAL GROSS THIS MTH 921,822 631,169 14
15 GROSS % SALES THIS MTH 17.43 17.17 15
16 TOTAL EXPENSE ANALYSIS 16
17 TOTAL EXPENSE AVG MTH 699,721 644,223 17
18 EXPENSE % GROSS AVG MTH 80.44 81.13 18
19 TOTAL EXPENSE THIS MTH 708,766 577,983 19
20 EXPENSE % GROSS THIS MTH 76.60 91.56 20
21 OPERATING PROFIT ANALYSIS 21
22 OPERATING PROFIT AVG MTH 169,389 148,677 22
23 ** OPER PROFIT % GROSS AVG MTH *KEY* ** 19.56 18.87 23
24 OPERATING PROFIT THIS MTH 213,057 53,187 24
25 OPERATING PROFIT % GROSS MTH 23.40 8.44 25
26 NET ADDITIONS & DEDUCTIONS AVG MTH 189,234 58,789 26
27 NET ADDITIONS & DEDUCTIONS % GROSS 19.89 6.03 27
28 NET ADDS & DEDUCTS THIS MTH 116,229 53,735 28
29 BONUSES-EMPLOYEES AVG THIS 2,530 29
30 BONUSES-EMPLOYEES % GROSS YTD 0.38 30
31 BONUSES-EMPLOYESS THIS MTH 3,518 31
32 NET PROFIT BEFORE TAXES AVG MTH 358,622 176,500 32
33 NET PROFIT B. TAX % GROSS AVG MTH 39.44 20.34 33
34 NET PROFIT BEFORE TAX THIS MTH 329,286 119,976 34
35 NET PROFIT B. TAX % GROSS THIS MTH 35.67 15.13 35
36 NET PROFIT PREVIOUS YEAR 36
37 NET PROFIT THIS YEAR 2,510,356 2,117,997 37
38 NET PROFIT PREVIOUS YEAR 2,358,826 2,561,110 38
39 NET PROFIT +/- PREVIOUS YEAR 151530 -308844 39
40 NET PROFIT % CHANGE 2.91 -22.89 40
41 TOTAL EMPLOYEES 112 104 41
42 AVG GROSS PER EMPLOYEE 7,871 7,660 42
43 AVG GROSS PER EMPLOYEE THIS MTH 8,416 6,128 43
44 AVG COS PER EMPLOYEE 38,700 42,033 44
45 AVG COS PER EMPLOYEE THIS MTH 39,789 29,971 45
46 NEW OPER PROFIT % DEPT GROSS 25.44 19.22 46
47 USED OPER PROFIT % DEPT GROSS 19.99 22.08 47
48 SERVICE PROFIT % DEPT GROSS 22.28 18.24 48
49 BODY SHOP PROFIT % DEPT GROSS 10.99 21.96 49
50 PARTS PROFIT % DEPT GROSS 21.66 22.54 50
2 December-2008 12 12 12 12 12 12 12
ConSept Groups 2 8 6 4 1 ConSept 3 5
D DEPARTMENT SUMMARY AVG
44 GL09 - KEY LINE = 44 1 2 3 4 5 6 7
1
2 TOTAL DEPARTMENT SALES AVG MTH 2,233,077 2,046,827 2,802,885 1,521,037 3,875,206 2,561,489 3,227,215 821,1823 TOTAL DEPARTMENT GROSS AVG MTH 122,969 143,999 201,107 126,876 244,481 179,116 118,293 47,1584 GROSS AS A % OF SALES YTD 5.51 7.04 7.18 8.34 6.31 7.22 3.67 5.745 TOTAL DEPARTMENT GROSS THIS MTH 107,666 158,342 150,498 102,647 185,959 149,362 77,597 37,4346 NEW RETAIL UNIT SALES AVG MTH 51 51 81 45 83 65 50 227 NEW OPERATING PROFIT AVG MTH 22,936 17,156 44,030 9,985 25,945 24,279 -11,877 1968 NEW OPERATING PROFIT % GROSS YTD 18.65 11.91 21.89 7.87 10.61 13.07 -10.04 0.419 NEW OPERATING PROFIT THIS MTH 4,533 53,106 4,423 15,032 22,176 23,684 -55,105 -15,544
10
11 TOTAL DEPARTMENT SALES AVG MTH 1,274,912 1,451,677 888,055 1,845,938 1,739,739 1,481,352 748,372 498,36512 TOTAL DEPARTMENT GROSS AVG MTH 138,524 202,373 110,565 212,674 239,219 191,208 81,008 60,82713 GROSS AS A % OF SALES YTD 10.87 13.94 12.45 11.52 13.75 12.92 10.82 12.2114 TOTAL DEPARTMENT GROSS THIS MTH 87,448 80,916 77,730 136,481 146,953 110,520 79,793 58,61315 USED RETAIL UNIT SALES AVG MTH 57 62 44 68 86 65 35 2416 USED OPERATING PROFIT AVG MTH 20,573 68,917 8,346 49,353 -1,187 31,357 -10,528 -6,71717 USED OPERATING PROFIT % GROSS YTD 14.85 34.05 7.55 23.21 -0.50 16.08 -13.00 -11.0418 USED OPERATING PROFIT THIS MTH -18,346 -31,146 -12,429 28,437 -48,717 -15,964 -6,787 1,41019
20 TOTAL DEPARTMENT SALES AVG MTH 212,096 192,870 395,123 235,789 344,289 292,018 215,795 126,28121 TOTAL DEPARTMENT GROSS AVG MTH 146,350 143,776 306,037 175,005 260,248 221,267 161,333 97,64322 GROSS AS A % OF SALES YTD 69.00 74.55 77.45 74.22 75.59 75.45 74.76 77.3223 TOTAL DEPARTMENT GROSS THIS MTH 162,383 131,573 262,758 155,184 216,422 191,484 156,144 87,13924 SERVICE OPERATING PROFIT AVG MTH 28,344 15,456 78,490 12,197 59,087 41,308 -9,388 -4,22925 SERVICE OPERATING PROFIT % GROSS YTD 19.37 10.75 25.65 6.97 22.70 16.52 -5.82 -4.3326 SERVICE OPERATING PROFIT THIS MTH 47,877 -10,044 40,079 10,362 28,010 17,102 -29,890 -24,46627
28 TOTAL DEPARTMENT SALES AVG MTH 171,758 130,592 76,677 143,252 234,233 146,189 157,791 029 TOTAL DEPARTMENT GROSS AVG MTH 115,952 87,012 41,494 74,826 153,725 89,264 91,119 030 GROSS AS A % OF SALES YTD 67.51 66.63 54.12 52.23 65.63 59.65 57.75 0.0031 TOTAL DEPARTMENT GROSS THIS MTH 80,153 72,024 29,218 79,166 130,017 77,606 88,723 032 BODY OPERATING PROFIT AVG MTH 43,256 23,168 2,651 10,218 41,990 19,507 19,574 033 BODY OPERATING PROFIT % GROSS YTD 37.31 26.63 6.39 13.66 27.31 18.50 21.48 0.0034 BODY OPERATING PROFIT THIS MTH 11,465 3,133 -9,333 14,975 22,858 7,908 13,135 035
36 TOTAL DEPARTMENT SALES AVG MTH 316,662 428,374 452,115 301,659 573,091 438,810 349,788 148,42137 TOTAL DEPARTMENT GROSS AVG MTH 75,015 99,035 111,558 82,263 149,291 110,537 78,909 38,55038 GROSS AS A % OF SALES YTD 23.69 23.12 24.67 27.27 26.05 25.28 22.56 25.9739 TOTAL DEPARTMENT GROSS THIS MTH 82,807 95,266 97,237 84,971 128,204 101,420 107,594 41,71240 PARTS OPERATING PROFIT AVG MTH 20,264 20,546 18,681 34,973 60,273 33,618 19,343 -2,33741 PARTS OPERATING PROFIT % GROSS YTD 27.01 20.75 16.75 42.51 40.37 30.10 24.51 -6.0642 PARTS OPERATING PROFIT THIS MTH 23,462 14,156 6,468 34,251 42,850 24,431 39,425 -55443 OPERATING PROFIT AVG MTH 135,374 136,439 153,492 120,358 184,417 148,677 7,581 -13,08944 ** OPERATING PROFIT % GROSS YTD *KEY* ** 22.61 20.27 19.88 17.76 17.58 18.87 1.42 -5.3645 OPERATING PROFIT THIS MTH 68,991 10,911 30,245 106,501 65,089 53,187 -36,687 -39,17246 NEW DEPT GROSS % TOTAL GROSS 20.54 21.40 26.05 18.72 23.31 22.37 22.23 19.3147 USED DEPT GROSS % TOTAL GROSS 23.13 30.07 14.32 31.38 22.81 24.65 15.22 24.9148 SERVICE DEPT GROSS % TOTAL GROSS 24.44 21.36 39.64 25.82 24.81 27.91 30.31 39.9949 BODY SHOP GROSS % TOTAL GROSS 19.36 12.93 5.37 11.04 14.66 11.00 17.12 0.0050 PART DEPT GROSS % TOTAL GROSS 12.53 14.72 14.45 12.14 14.23 13.89 14.83 15.79
NEW VEHICLE DEPARTMENT (SEE PAGE 8)
USED VEHICLE DEPARTMENT (SEE PAGE 23)
SERVICE DEPARTMENT (SEE PAGE 32)
BODY SHOP DEPARTMENT (SEE PAGE 44)
PARTS DEPARTMENT (SEE PAGE 50)
8 December-2008 12 12 12 12 12 12 12 8ConSept Groups 8 4 6 2 ConSept 1 5 3
D VARIABLE OP PROFIT CENTER PAGE AVG ###46 GL09 - KEY LINE = 46 1 2 3 4 5 6 7 ###1 N&U VEHICLE DEPT VOLUME 1
2 N&U RETAIL UNITS AVG MTH 113 113 125 108 115 168 45 85 2
3 TOTAL N&U UNITS SOLD AVG MTH 149 162 191 164 172 250 68 181 3
4 N&U RETAIL UNITS THIS MTH 84 76 90 82 83 113 33 68 4
5 TOTAL N&U UNITS SOLD THIS MTH 109 107 132 111 117 147 47 159 5
6 6
7 N&U DEPT GROSS ANALYSIS 7
8 TOTAL N&U CAR & TRUCK GROSS AVG MTH 226,147 228,165 174,853 171,291 191,436 327,565 75,474 128,543 8
9 N&U C&T GROSS % TOTAL N&U DEPT GROSS-YTD 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 9
10 TOTAL N&U CAR & TRUCK GROSS THIS MTH 128,818 160,713 124,665 124,089 136,489 206,439 68,678 103,911 10
11 MEMO: TOTAL N&U F&I GROSS AVG MTH 120,225 111,384 136,820 90,202 112,802 156,135 32,510 70,758 11
12 MEMO: N&U F&I GROSS PRU AVG MTH 1,063 986 1,095 836 972 928 717 834 12
13 MEMO: TOTAL N&U F&I GROSS THIS MTH 110,440 78,415 103,563 71,025 84,334 126,473 27,369 53,479 13
14 TOTAL N&U DEPT GROSS AVG MTH 346,372 339,550 311,672 261,493 304,238 483,700 107,985 199,301 14
15 TOTAL N&U DEPT GROSS % SALES YTD 9.46 9.60 7.86 7.02 8.16 8.24 7.92 4.85 15
16 TOTAL N&U DEPT GROSS THIS MTH 239,258 239,128 228,228 195,114 220,823 332,912 96,047 157,390 16
17 TOTAL N&U DEPT GROSS % SALES MTH 7.76 11.55 8.50 8.31 9.45 9.13 8.98 4.11 17
18 N&U DEPT EXPENSE ANALYSIS 18
19 TOTAL N&U VARIABLE EXP AVG MTH 60,458 76,402 70,613 65,447 70,821 117,264 27,238 51,366 19
20 N&U VARIABLE EXP % DEPT GROSS 17.45 22.50 22.66 25.03 23.40 24.24 25.22 25.77 20
21 TOTAL N&U VARIABLE EXP THIS MTH 33,090 34,675 51,619 54,311 46,868 64,294 14,864 39,081 21
22 TOTAL N&U PERSONNEL EXP AVG MTH 80,902 106,634 92,016 60,598 86,416 138,798 46,977 78,229 22
23 N&U PERSONNEL EXP % GROSS 23.36 31.40 29.52 23.17 28.03 28.69 43.50 39.25 23
24 TOTAL N&U PERSONNEL EXP THIS MTH 77,695 102,656 78,357 57,000 79,338 109,562 46,426 71,001 24
25 TOTAL N&U SEMI-FIXED EXP AVG MTH 66,946 64,038 50,448 57,265 57,250 131,913 22,450 51,762 25
26 TOTAL N&U SEMI-FIXED EXP % GROSS 19.33 18.86 16.19 21.90 18.98 27.27 20.79 25.97 26
27 TOTAL N&U SEMI-FIXED EXP THIS MTH 56,337 19,358 60,521 61,370 47,083 111,552 29,714 71,004 27
28 N&U SELLING GROSS PROFIT AVG MTH 138,066 92,476 98,596 78,183 89,752 95,725 11,320 17,944 28
29 N&U SELLING GROSS % DEPT GROSS YTD 39.86 27.23 31.63 29.90 29.59 19.79 10.48 9.00 29
30 N&U SELLING GROSS PROFIT THIS MTH 72,136 82,439 37,731 22,433 47,534 47,504 5,043 -23,696 30
31 TOTAL N&U FIXED EXPENSE AVG MTH 51,993 33,139 46,220 34,674 38,011 70,966 17,841 40,349 31
32 N&U FIXED EXPENSE % GROSS 15.01 9.76 14.83 13.26 12.62 14.67 16.52 20.25 32
33 TOTAL N&U FIXED EXPENSE THIS MTH 50,176 38,970 45,737 36,246 40,318 74,045 19,177 38,196 33
34 TOTAL N&U DEPT EXPENSES + G&A 34
35 TOTAL N&U DEPARTMENT EXPENSES AVG MTH 260,299 280,213 259,297 217,984 252,498 458,941 114,506 221,706 35
36 TOTAL N&U DEPT EXPENSE % GROSS YTD 75.15 82.52 83.20 83.36 83.03 94.88 106.04 111.24 36
37 TOTAL N&U DEPARTMENT EXPENSES THIS MTH 217,298 195,659 236,234 208,927 213,607 359,453 110,181 219,282 37
38 N&U F&I PROFIT CENTER 38
39 TOTAL N&U DEPT F&I PROFIT AVG MTH 120,225 111,384 136,820 90,202 112,802 156,135 32,510 70,758 39
40 TOTAL N&U DEPT F&I PROFIT PN&UR AVG MTH 1,063 986 1,095 836 972 928 717 834 40
41 N&U F&I DEPT OPERATING PROFIT % SALES YTD 65.79 57.17 49.78 42.02 49.66 56.93 63.81 50.83 41
42 TOTAL N&U DEPT F&I PROFIT THIS MTH 110,440 78,415 103,563 71,025 84,334 126,473 27,369 53,479 42
43 TOTAN N&U DEPT F&I PROFIT PN&UR THIS MTH 1,315 1,032 1,151 866 1,016 1,119 829 786 43
44 TOTAL N&U OPERATING PROFIT 44
45 TOTAL N&U OPERATING PROFIT AVG MTH 86,073 59,337 52,376 43,509 51,741 24,759 -6,521 -22,405 45
46 ** N&U OPERATING PROFIT % DEPT GROSS ** 24.85 17.48 16.80 16.64 16.97 5.12 -6.04 -11.24 46
47 TOTAL N&U OPERATING PROFIT THIS MTH 21,960 43,469 -8,006 -13,813 7,217 -26,541 -14,134 -61,892 47
48 N&U OPERATING PROFIT % DEPT GROSS MTH 9.18 18.18 -3.51 -7.08 2.53 -7.97 -14.72 -39.32 48
49 49
50 50
10 December-2008 12 12 12 12 12 12 12 10ConSept Groups 6 2 8 1 ConSept 4 5 3
D NV RETAIL PROFIT CENTER PAGE AVG ###45 GL09 - KEY LINE = 45 1 2 3 4 5 6 7 ###1 NEW RETAIL VOLUME 1
2 NEW RETAIL CAR UNITS AVG MTH 42 23 24 36 28 24 13 28 2
3 NEW RETAIL TRUCK UNITS AVG MTH 39 28 28 46 34 20 8 22 3
4 TOTAL NEW RETAIL UNITS AVG MTH 81 51 51 83 62 45 22 50 4
5 NEW RETAIL CAR UNITS THIS MTH 27 15 15 28 19 16 9 13 5
6 NEW RETAIL TRK UNITS THIS MTH 33 22 34 22 26 14 6 18 6
7 TOTAL NEW RETAIL UNITS THIS MTH 60 37 49 50 45 30 15 31 7
8 NV RETAIL GROSS ANALYSIS 8
9 NV RETAIL GROSS PRU - YTD 1,405 1,499 1,704 1,909 1,704 1,864 1,443 1,594 9
10 % NV DEPT RETAIL GROSS - YTD 57.62 63.89 61.73 65.97 63.86 66.59 69.78 66.55 10
11 NV RETAIL GROSS PRU - THIS MTH 1,289 1,572 1,417 2,104 1,698 2,264 1,598 1,536 11
12 % NV DEPT RETAIL GROSS - THID MTH 52.95 55.48 46.17 58.94 53.53 66.27 67.05 61.36 12
13 NV F&I OFFICE INCOME ANALYSIS 13
14 MEMO: NV F&I GROSS PNVR 1,033 847 1,056 985 963 935 625 801 14
15 MEMO: NV F&I PROFIT % GROSS 42.38 36.11 38.27 34.03 36.14 33.41 30.22 33.45 15
16 MEMO: NV F&I GROSS PNVR THIS MTH 1,146 1,261 1,652 1,466 1,460 1,152 785 967 16
17 MEMO: NV F&I PROFIT % GROSS THIS MTH 47.05 44.52 53.83 41.06 46.47 33.73 32.95 38.64 17
18 TOTAL NV GROSS ANALYSIS 18
19 TOTAL NV GROSS PER UNIT- YTD 2,439 2,346 2,760 2,893 2,666 2,799 2,067 2,395 19
20 % NEW VEHICLE GROSS - YTD 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 20
21 TOTAL NV GROSS PER UNIT - THIS MTH 2,435 2,833 3,068 3,570 3,157 3,417 2,383 2,503 21
22 % NEW VEHICLE GROSS - THIS MTH 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 22
23 NV EXPENSE ANALYSIS 23
24 NV VARIABLE EXPENSE PRU - YTD 520 587 467 621 558 698 442 553 24
25 NV VARIABLE EXP % NV RETAIL GROSS YTD 21.32 25.02 16.90 21.45 21.12 24.92 21.38 23.10 25
26 NV VARIABLE EXPENSE PRU - MTH 528 772 382 456 537 597 569 506 26
27 NV PERSONNEL EXPENSE PRU - YTD 727 760 996 900 885 1,280 1,188 1,050 27
28 NV PERSONNEL EXP % NV RETAIL GROSS YTD 29.80 32.40 36.08 31.09 33.19 45.73 57.46 43.84 28
29 NV PERSONNEL EXPENSE PRU - MTH 880 996 1,079 1,128 1,068 1,824 1,721 1,489 29
30 NV SEMI-FIXED EXPENSE PRU - YTD 310 275 433 623 444 256 76 430 30
31 NV SEMI-FIXED EXP % NV RETAIL GROSS YTD 12.70 11.73 15.69 21.52 16.31 9.15 3.67 17.94 31
32 NV SEMI-FIXED EXPENSE PRU - MTH 522 529 95 821 482 -158 504 1,426 32
33 NV SELLING GROSS PRU - YTD 882 724 864 751 780 565 361 362 33
34 NV SELLING GROSS % NV RTL GROSS - YTD 36.18 30.85 31.32 25.94 29.37 20.20 17.48 15.12 34
35 NV SELLING GROSS PRU - MTH 505 536 1,512 1,165 1,071 1,153 -410 -917 35
36 NV FIXED EXP PRU - YTD 383 326 580 506 471 373 478 562 36
37 NV FIXED EXP % NV RETAIL GROSS - YTD 15.70 13.91 21.01 17.49 17.47 13.33 23.13 23.46 37
38 NV FIXED EXP PRU - MTH 505 490 592 871 651 657 738 861 38
39 TOTAL NV EXPENSES & G&A 39
40 TOTAL NV EXPENSES PRU 1,939 1,949 2,475 2,649 2,358 2,607 2,184 2,595 40
41 TOTAL NV EXPENSES % GROSS - YTD 79.52 83.06 89.68 91.55 88.10 93.13 105.65 108.34 41
42 TOTAL NV EXPENSES PRU - MTH 2,435 2,787 2,148 3,276 2,737 2,921 3,532 4,281 42
43 TOTAL NV OPERATING PROFIT 43
44 NV OPERATING PROFIT PRU - YTD 544 447 335 314 365 223 9 -237 44
45 ** NV OPER PROFIT % RETAIL GROSS *KEY* ** 22.29 19.04 12.13 10.87 14.01 7.96 0.44 -9.88 45
46 NV OPERATING PROFIT PRU - THIS MTH 74 123 1,084 444 550 501 -1,036 -1,778 46
47 NV OPERATING PROFIT PNUS - YTD 398 284 262 195 247 172 6 -99 47
48 % RETAIL GROSS DISTRIBUTION 96.96 96.81 78.54 84.54 86.63 83.92 76.33 88.72 48
49 % FLEET GROSS 3.04 3.19 2.31 3.11 2.87 1.37 6.66 -2.06 49
50 % OTHER GROSS 0.00 0.00 19.15 12.36 15.76 14.71 17.01 13.34 50
### December-2008 12 12 12 12 12 12 12 ###ConSept Groups 8 4 2 6 ConSept 1 5 3
D USED VEHICLE RETAIL PROFIT CENTER AVG ###45 GL09 - KEY LINE = 45 1 2 3 4 5 6 7 ###
1 USED RETAIL VOLUME 1
2 TOTAL USED RETAIL UNITS AVG MTH 62 68 57 44 56 86 24 35 2
3 USED RETAIL CAR UNITS AVG MTH 34 34 23 26 28 42 12 18 3
4 USED RETAIL TRUCK UNITS AVG MTH 28 34 33 18 28 44 12 17 4
5 TOTAL USED RETAIL UNITS THIS MTH 35 46 45 30 40 63 18 37 5
6 USED RETAIL CAR UNITS THIS MTH 17 28 18 14 20 34 10 23 6
7 USED RETAIL TRK UNITS THIS MTH 18 18 27 16 20 29 8 14 7
8 UV RETAIL GROSS ANALYSIS 8
9 UV RETAIL GROSS PUVR - YTD 2,175 1,899 1,616 1,379 1,631 1,939 1,574 1,487 9
10 % UV RETAIL GROSS - YTD 67.05 65.05 66.19 53.28 61.51 68.92 66.28 62.78 10
11 UV RETAIL GROSS PUVR - THIS MTH 1,449 1,978 1,399 1,578 1,652 1,564 2,060 1,416 11
12 % UV RETAIL GROSS - THIS MTH 63.22 67.48 72.10 57.62 65.73 64.95 70.40 69.04 12
13 MEMO: UV F&I OFFICE INCOME ANALYSIS 13
14 UV F&I OPERATING PROFIT PUVR - YTD 1,069 1,020 826 1,209 1,018 874 801 882 14
15 % UV RETAIL GROSS - YTD 32.95 34.95 33.81 46.72 38.49 31.08 33.72 37.22 15
16 UV F&I INCOME PUVR - THIS MTH 843 953 541 1,161 885 844 866 635 16
17 % UV RETAIL GROSS - THIS MTH 36.78 32.52 27.90 42.38 34.27 35.05 29.60 30.96 17
18 TOTAL UV GROSS ANALYSIS 18
19 TOTAL UV GROSS PER UNIT - YTD 3,244 2,919 2,442 2,588 2,650 2,814 2,374 2,369 19
20 % USED VEHICLE RETAIL GROSS - YTD 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 20
21 TOTAL UV GROSS PER UNIT - THIS MTH 2,292 2,931 1,940 2,739 2,537 2,408 2,926 2,051 21
22 % USED VEHICLE RETAIL GROSS - THIS MTH 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 22
23 UV EXPENSE ANALYSIS 23
24 UV VARIABLE EXPENSE PUVR - YTD 591 663 624 649 645 771 744 681 24
25 UV VARIABLE EXP % UV RETAIL GROSS YTD 18.22 22.71 25.56 25.07 24.45 27.41 31.34 28.75 25
26 UV VARIABLE EXPENSE PUVR - MTH 410 364 572 664 533 658 352 633 26
27 UV PERSONNEL EXPENSE PUVR - YTD 483 723 381 755 620 754 899 737 27
28 UV PERSONNEL EXP % UV RETAIL GROSS YTD 14.89 24.78 15.61 29.17 23.19 26.79 37.88 31.12 28
29 UV PERSONNEL EXPENSE PUVR - MTH 709 1,042 448 853 781 844 1,145 671 29
30 UV SEMI-FIXED EXPENSE PUVR - YTD 724 772 762 578 704 940 873 871 30
31 UV SEMI-FIXED EXP % UV RETAIL GROSS YTD 22.31 26.44 31.22 22.31 26.66 33.41 36.79 36.78 31
32 UV SEMI-FIXED EXPENSE PUVR - MTH 1,477 524 929 973 809 1,119 1,231 725 32
33 UV SELLING GROSS PUVR - YTD 1,446 761 674 607 681 348 -143 79 33
34 UV SELLING GROSS % UV GROSS - YTD 44.58 26.07 27.61 23.45 25.71 12.38 -6.02 3.35 34
35 UV SELLING GROSS PUVR - MTH -304 1,001 -9 248 413 -213 198 22 35
36 UV FIXED EXP PUVR - YTD 360 241 317 346 301 341 317 351 36
37 UV FIXED EXP % UV RETAIL GROSS - YTD 11.11 8.26 12.97 13.38 11.54 12.12 13.36 14.81 37
38 UV FIXED EXP PUVR - MTH 605 419 403 515 446 484 450 311 38
39 TOTAL UV EXPENSES 39
40 TOTAL UV EXPENSES PUVR 2,158 2,399 2,085 2,328 2,271 2,806 2,834 2,640 40
41 TOTAL UV EXPENSES % GROSS - YTD 66.53 82.18 85.37 89.93 85.83 99.73 119.38 111.46 41
42 TOTAL UV EXPENSES PUVR - MTH 3,202 2,349 2,351 3,005 2,568 3,106 3,178 2,340 42
43 TOTAL UV RETAIL OPERATING PROFIT PUVR 43
44 UV OPERATING PROFIT PUVR - YTD 1,115 725 364 190 426 -14 -282 -304 44
45 ** UV OPER PROFIT % USED RETAIL GROSS *KEY* ** 34.35 24.83 14.89 7.34 15.69 -0.49 -11.87 -12.82 45
46 UV OPERATING PROFIT PUVR - THIS MTH -890 618 -408 -414 -68 -773 78 -183 46
47 UV OPER PROFIT % USED RETAIL GROSS - MTH -38.82 21.09 -21.02 -15.13 -5.02 -32.11 2.68 -8.95 47
48 UV RETAIL CAR GROSS % SALES - YTD 12.29 9.15 8.64 10.03 9.27 11.95 10.19 10.27 48
49 UV RETAIL TRK GROSS % SALES - YTD 8.91 8.13 7.96 7.41 7.83 10.20 8.24 7.47 49
50 UV RETAIL COMB GROSS % SALES - YTD 10.28 8.53 8.18 8.72 8.48 10.89 9.01 8.62 50
### December-2008 12 12 12 12 12 12 12 ###ConSept Groups 6 1 2 ConSept 8 4 5 3
D SERVICE DEPT PROFIT CENTER PAGE AVG ###36 GL09 - KEY LINE = 36 1 2 3 4 5 6 7 ###
1 SERVICE SALES & GROSS 1
2 SERVICE DEPT SALES AVG MTH 395,123 344,289 212,096 278,193 192,870 235,789 126,281 215,795 2
3 SERVICE DEPT SALES THIS MTH 341,042 294,377 233,728 264,053 170,090 210,251 113,264 207,808 3
4 SERVICE DEPT GROSS AVG MTH 283,497 233,981 132,013 182,997 128,654 152,277 84,631 141,848 4
5 SERVICE DEPT GROSS THIS MTH 242,474 194,863 148,387 171,625 115,403 137,064 73,949 133,874 5
6 SERVICE DEPT GROSS % SALES - YTD 71.75 67.96 62.24 65.10 66.70 64.58 67.02 65.73 6
7 SERVICE DEPT GROSS % SALES - MTH 71.10 66.20 63.49 64.85 67.85 65.19 65.29 64.42 7
8 PARTS GROSS TRANSFER 8
9 PARTS GROSS TRANSFER AVG MTH 22,540 26,267 14,336 20,302 15,123 22,729 13,012 19,485 9
10 PARTS GROSS TRANSFER % SALES YTD 5.70 7.63 6.76 7.20 7.84 9.64 10.30 9.03 10
11 PARTS GROSS TRANSFER THIS MTH 20,284 21,559 13,996 17,778 16,170 18,120 13,190 22,270 11
12 PARTS GROSS TRANSFER % SALES THIS MTH 5.95 7.32 5.99 6.66 9.51 8.62 11.65 10.72 12
13 TOTAL SERVICE SALES & GROSS ANALYSIS 13
14 TOTAL ADJ SERVICE GROSS AVG MTH 306,037 260,248 146,350 203,299 143,776 175,005 97,643 161,333 14
15 ADJ SERVICE GROSS % SALES 77.45 75.59 69.00 72.30 74.55 74.22 77.32 74.76 15
16 TOTAL ADJ SERVICE GROSS THIS MTH 262,758 216,422 162,383 189,403 131,573 155,184 87,139 156,144 16
17 ADJ SERVICE GROSS % SALES THIS MTH 77.05 73.52 69.48 71.50 77.35 73.81 76.93 75.14 17
18 SERVICE DEPT EXPENSES 18
19 PERSONNEL EXPENSE AVG MTH 147,959 132,616 71,530 102,073 84,867 94,491 62,393 92,093 19
20 PERSONNEL EXP % SERVICE GROSS - YTD 48.35 50.96 48.88 49.92 59.03 53.99 63.90 57.08 20
21 PERSONNEL EXPENSE THIS MTH 141,005 121,491 68,605 95,048 94,233 80,926 63,806 95,943 21
22 SEMI-FIXED EXPENSE AVG MTH 39,550 34,458 24,633 29,546 20,140 36,364 20,141 43,222 22
23 SEMI-FIXED EXP % SERVICE GROSS - YTD 12.92 13.24 16.83 15.04 14.01 20.78 20.63 26.79 23
24 SEMI-FIXED EXPENSE THIS MTH 39,974 32,727 24,328 28,528 26,968 30,163 27,081 60,013 24
25 SERVICE SELLING GROSS AVG MTH 118,528 93,174 50,186 71,680 38,769 44,151 15,109 26,018 25
26 SELLING GROSS % SERVICE GROSS - YTD 38.73 35.80 34.29 35.05 26.96 25.23 15.47 16.13 26
27 SERVICE SELLING GROSS THIS MTH 81,779 62,204 69,450 65,827 10,372 44,095 -3,748 188 27
28 FIXED EXPENSE AVG MTH 40,038 34,087 21,842 27,965 23,313 31,954 19,338 35,406 28
29 FIXED EXPENSE % SERVICE GROSS - YTD 13.08 13.10 14.92 14.01 16.21 18.26 19.80 21.95 29
30 FIXED EXPENSE THIS MTH 41,700 34,194 21,573 27,884 20,416 33,733 20,718 30,078 30
31 TOTAL SERVICE DEPT EXPENSE AVG MTH 227,547 201,161 118,005 159,583 128,321 162,809 101,872 170,721 31
32 SERVICE DEPT EXP % SERVICE GROSS - YTD 74.35 77.30 80.63 78.97 89.25 93.03 104.33 105.82 32
33 TOTAL SERVICE DEPT EXPENSE THIS MTH 222,679 188,412 114,506 151,459 141,617 144,822 111,605 186,034 33
34 SERVICE OPERATING PROFIT 34
35 SERVICE OPERATING PROFIT AVG MTH 78,490 59,087 28,344 43,716 15,456 12,197 -4,229 -9,388 35
36 ** SERVICE OPER PROFIT % GROSS - YTD ** 25.65 22.70 19.37 21.04 10.75 6.97 -4.33 -5.82 36
37 SERVICE OPERATING PROFIT THIS MTH 40,079 28,010 47,877 37,944 -10,044 10,362 -24,466 -29,890 37
38 SERVICE OPER PROFIT % GROSS - MTH 15.25 12.94 29.48 21.21 -7.63 6.68 -28.08 -19.14 38
39 SERVICE EMPLOYEES 53.60 50.10 30.40 40.25 32.40 33.20 20.00 32.60 39
40 AVG GROSS PER EMPLY PER MONTH - YTD 5,436 4,157 4,814 4,486 4,438 5,271 4,882 4,802 40
41 AVG GROSS PER EMPLY PER MONTH - MTH 4,667 3,457 5,342 4,400 4,061 4,674 4,357 4,647 41
42 TOTAL TECHNICIAN COUNT 26.70 21.00 11.00 16.00 14.00 17.00 10.00 15.00 42
43 HOURS PER TECHNICIAN PER DAY 9.87 10.22 9.00 7.92 8.53 9.21 5.38 8.37 43
44 GROSS PER TECHNICIAN PER MONTH - YTD 10,466 10,546 11,581 11,064 9,177 8,955 7,150 9,414 44
45 GROSS PER TECHNICIAN PER MONTH - MTH 9,846 11,026 12,969 10,862 8,218 8,826 7,394 8,811 45
46 SERVICE PREV YEAR ANALYSIS 46
47 CP REPAIR ORDERS DIFFERENCE PREV YR 1,014 -1,220 784 -218 0 -665 -436 -911 47
48 CP REPAIR ORDERS % CHANGE PREV YR 4.90 -6.88 8.69 0.91 0.00 -3.43 -4.82 -6.24 48
49 NEW VEHICLE RETAIL UNITS AVG MTH 81 83 51 67 51 45 22 50 49
50 USED VEHICLE RETAIL UNITS AVG MTH 44 86 57 72 62 68 24 35 50
### December-2008 12 12 12 12 12 12 12 ###ConSept Groups 4 1 2 ConSept 3 8 6 5
D PARTS DEPT PROFIT CENTER PAGE AVG ###36 GL09 - KEY LINE = 36 1 2 3 4 5 6 7 ###
1 PARTS SALES & GROSS 1
2 TOTAL PARTS SALES AVG MTH 301,659 573,091 316,662 444,877 349,788 428,374 452,115 148,421 2
3 TOTAL PARTS SALES THIS MTH 322,214 522,643 312,053 417,348 423,553 447,640 435,303 153,120 3
4 PARTS GROSS AVG MTH 113,273 199,887 102,855 151,371 109,648 129,890 140,353 51,561 4
5 PARTS GROSS THIS MTH 116,267 174,291 106,121 140,206 143,680 126,372 121,507 54,902 5
6 PARTS GROSS % SALES - YTD 37.55 34.88 32.48 33.68 31.35 30.32 31.04 34.74 6
7 PARTS GROSS % SALES - MTH 36.08 33.35 34.01 33.68 33.92 28.23 27.91 35.86 7
8 PARTS GROSS TRANSFER 8
9 PARTS GROSS TRANSFER AVG MTH -31,009 -50,597 -27,840 -39,219 -30,740 -30,855 -28,796 -13,012 9
10 PARTS GROSS TRANSFER % SALES - YTD -10.28 -8.83 -8.79 -8.81 -8.79 -7.20 -6.37 -8.77 10
11 PARTS GROSS TRANSFER THIS MTH -31,296 -46,087 -23,314 -34,701 -36,086 -31,106 -24,270 -13,190 11
12 PARTS GROSS TRANSFER % SALES THIS MTH -9.71 -8.82 -7.47 -8.15 -8.52 -6.95 -5.58 -8.61 12
13 TOTAL ADJUSTED PARTS DEPT GROSS 13
14 ADJUSTED PARTS DEPT GROSS AVG MTH 82,263 149,291 75,015 112,153 78,909 99,035 111,558 38,550 14
15 ADJUSTED PARTS GROSS % TOTAL SALES - YTD 27.27 26.05 23.69 24.87 22.56 23.12 24.67 25.97 15
16 ADJUSTED PARTS DEPT GROSS THIS MTH 84,971 128,204 82,807 105,506 107,594 95,266 97,237 41,712 16
17 ADJUSTED PARTS GROSS % TOTAL SALES - MTH 26.37 24.53 26.54 25.54 25.40 21.28 22.34 27.24 17
18 PARTS DEPT EXPENSES 18
19 PERSONNEL EXPENSE AVG MTH 29,039 43,977 23,737 33,857 37,336 50,562 52,804 25,286 19
20 PERSONNEL EXP % PARTS GROSS - YTD 35.30 29.46 31.64 30.55 47.32 51.05 47.33 65.59 20
21 PERSONNEL EXPENSE THIS MTH 32,970 38,699 26,940 32,820 42,937 51,498 47,856 25,440 21
22 SEMI-FIXED EXPENSE AVG MTH 10,529 22,638 13,406 18,022 13,166 15,259 22,229 8,625 22
23 SEMI-FIXED EXP % PARTS GROSS - YTD 12.80 15.16 17.87 16.52 16.68 15.41 19.93 22.37 23
24 SEMI-FIXED EXPENSE THIS MTH 9,597 23,328 14,540 18,934 16,554 19,835 24,401 8,994 24
25 PARTS SELLING GROSS AVG MTH 42,695 82,676 37,872 60,274 28,407 33,215 36,525 4,639 25
26 SELLING GROSS % PARTS GROSS - YTD 51.90 55.38 50.49 52.94 36.00 33.54 32.74 12.03 26
27 PARTS SELLING GROSS THIS MTH 42,404 66,177 41,327 53,752 48,103 23,933 24,980 7,278 27
28 FIXED EXPENSE AVG MTH 7,722 22,404 17,608 20,006 9,063 12,668 17,845 6,975 28
29 FIXED EXPENSE % PARTS GROSS - YTD 9.39 15.01 23.47 19.24 11.49 12.79 16.00 18.09 29
30 FIXED EXPENSE THIS MTH 8,153 23,327 17,865 20,596 8,678 9,777 18,512 7,832 30
31 TOTAL PARTS EXPENSES AVG MTH 47,290 89,018 54,751 71,885 59,565 78,489 92,877 40,886 31
32 PARTS EXP % PARTS GROSS - YTD 57.49 59.63 72.99 66.31 75.49 79.25 83.25 106.06 32
33 TOTAL PARTS EXPENSES THIS MTH 50,720 85,354 59,345 72,350 68,169 81,110 90,769 42,266 33
34 PARTS OPERATING PROFIT 34
35 PARTS OPERATING PROFIT AVG MTH 34,973 60,273 20,264 40,269 19,343 20,546 18,681 -2,337 35
36 ** PARTS OPER PROFIT % GROSS - *KEY* ** 42.51 40.37 27.01 33.69 24.51 20.75 16.75 -6.06 36
37 PARTS OPERATING PROFIT THIS MTH 34,251 42,850 23,462 33,156 39,425 14,156 6,468 -554 37
38 PARTS OPER PROFIT % GROSS - MTH 40.31 33.42 28.33 30.88 36.64 14.86 6.65 -1.33 38
39 PARTS EMPLOYEES 6.00 8.80 7.10 7.95 6.60 10.10 12.00 4.80 39
40 AVG GROSS PER EMPLY PER MONTH - YTD 13,711 16,965 10,566 13,766 11,956 9,805 9,296 8,031 40
41 AVG GROSS PER EMPLY PER MONTH - MTH 14,162 14,569 11,663 13,116 16,302 9,432 8,103 8,690 41
42 COS PER PARTS EMPLOYEE PER MTH - YTD 31,398 42,409 30,114 36,262 36,385 29,553 25,980 20,179 42
43 COS PER PARTS EMPLOYEE THIS MTH 34,325 39,585 29,005 34,295 42,405 31,809 26,150 20,462 43
44 PARTS INVENTORY 382,915 664,129 383,201 523,665 391,526 703,805 1,183,471 261,057 44
45 NUMBER MONTHS SUPPLY PARTS (AVG MTH) 2.36 2.00 2.29 2.15 1.97 2.49 4.07 2.83 45
46 EXCESS INVENTORY 1.5 MONTH SUPPLY 76,672 74,055 48,227 61,141 9,558 248,535 693,907 108,228 46
47 % PAST DUE RECEIVABLES 39.73 28.52 34.35 31.44 46.77 0.17 16.15 40.62 47
48 1% INTEREST FACTOR ON PARTS INVENTORY 3829.15 6641.29 3832.01 5236.65 3915.26 7038.05 11834.71 2610.57 48
49 NEW VEHICLE RETAIL UNITS AVG MTH 45 83 51 67 50 51 81 22 49
50 USED VEHICLE RETAIL UNITS AVG MTH 68 86 57 72 35 62 44 24 50