Benchmarks Food and Beverage Stores Candy & Nut Stores

Candy & Nut Stores

NAICS 445292: This U.S. industry comprises establishments primarily engaged in retailing candy and other confections, nuts, and popcorn
not for immediate consumption and not made on the premises.

click each Key Ratio box below to view Benchmarks charts

Benchmarks

Profit
Gross Margin
Turnover
GMROI
Debt-to-Worth
Current Ratio

see below for source for benchmark numbers

©Copyright, The Retail Owners Institute®. Based on data from Risk Management Association Annual Statement Studies, 2017/2018. www.rmahq.org

Find Your Ratios

The ROI's Quick Reference "Cheat Sheet"

The Formulas • Where to Find the Numbers • What Each Ratio Tells You

How to Calculate Your Key Financial Ratios	Where to Find the Information	What the Ratios Tell
Current Ratio = Current Assets divided by Current Liabilities	Your balance sheet	Tests for solvency or ability to meet current debt obligations. Measures how well you can cover current liabilities with liquid assets. (Higher is better; 2.0 is average.)
Quick Ratio = Cash + Accounts Receivable divided by Current Liabilities	Your balance sheet	Tests the degree of solvency most strictly, using only the most liquid current assets. (Higher is better; 0.5 is average.)
Debt-to-Worth Ratio = Total Liabilities divided by Total Owner's Equity	Your balance sheet	Compares what the company "owes" creditors to what it "owns." Measures the financial strength of the business. (Lower is better; 1.0 is average.)
Inventory Turnover = COGS (Cost of Goods Sold) divided by Average Inventory @Cost	COGS are recorded on your income statement; Inventory is found on your balance sheet.	Measures how often, at present rate of sales, your entire inventory is completely sold and replaced during a given year. Measures inventory "velocity." (Higher is better; average depends on industry.)
Gross Margin % = Gross Profit $ divided by Net Sales	Your income statement (P&L)	Indicates percentage of sales dollars remaining after costs related to purchasing merchandise are recognized.
Profit Before Taxes % = Profit Before Taxes divided by Net Sales	Your income statement (P&L)	Indicates percentage of sales dollars remaining after all costs (except taxes) are recognized. (Higher is better; average depends on industry.)
Return on Assets (ROA) = Profit Before Taxes divided by Net Assets	Your income statement and balance sheet	Indicates pretax return on assets; measures productivity of assets. (Higher is better; average depends on industry.)
Gross Margin Return on Inventory (GMROI) = Gross Margin $ divided by Average Inventory @Cost	Gross Margin - your income statement Inventory @ Cost - your balance sheet.	Measures the gross margin returned for each dollar invested in inventory. (Higher is better; average depends on industry.)

How to Use
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Have questions about how to read these ratios, or what they really mean?

Get answers at The ROI's Retail Benchmarks Resource Center. Free to everyone to use.

See the how-to article: Go Figure! How to Calculate Your Key Ratios - in 12 Seconds Each!
Watch and listen to the recorded webinar: The Retail OWNER'S DASHBOARD

Very quickly, you can see how and why to monitor the true "vital signs" of your business.

"How and when can these benchmark numbers be used?"

For perspective. Calculate these ratios for your own business, and then see how you compare to your retail industry segment.
Use these benchmarks when you are setting your own target ratios for the next year.
You should know that when you are seeking a bank loan for your business, the bankers will look at these industry benchmarks as they assess your store's performance.
The credit departments of your vendors and landlords will examine your ratios to assess your credit worthiness.
Use The ROI's Key RATIOS Calculator on this page to quickly calculate your own ratios.

The segments featured at The ROI reflect the definitions and designations of the North American Industrial Classification System (NAICS).

The top of each Retail Segment Page on The ROI site includes the NAICS code and the NAICS definition for that industry segment.

The ROI has selected six key ratios (from the abundance of ratios available) that are particularly important for retailers to regularly monitor and manage. See The ROI's Benchmarks Resource Center to learn more about these key ratios for retailers.

The ROI's exclusive Retail Benchmark Trend Charts show the median value reported by Risk Management Association's Annual Statement Studies for each of these key ratios each year.

Remember, there also is a Top Quartile – and Bottom Quartile – of results for every segment. See your local library for those details.

There's lots more for retailers to see and use. Available nowhere else.