Contents
- Operating practices
- Jargon and special features
- Sales mix
- Seasonality
- Factors affecting sales
- Prime records
- Customers, terms offered
- Suppliers, terms obtained
- Trade specific legislation
- General legislation
- Health and safety legislation
- Employment legislation
- Licensing requirements
- Sources of further information
Performance indicators
Other key ratios
Other key ratios for analysing this type of business are shown below.
For hairdressing and other beauty treatment (SIC 92 code 93020) for 2004:
Quartiles |
|||
Lower |
Median |
Upper |
|
Pre-tax Profit/Capital Employed |
23.3% |
100% |
250% |
Sales/Total Assets |
204.17% |
362.99% |
622.22% |
Stock Turnover (Ratio) |
19.33 |
34.6 |
62.55 |
Trade Debtors/Sales (Days) |
0 |
0 |
0 |
Trade Creditors/Sales (Days) |
12.81 |
0 |
0 |
|
Current Ratio |
0.21 |
0.54 |
1 |
Liquidity Ratio |
0.11 |
0.39 |
0.92 |
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