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1991 Plant Sales and Financial Overview

The document provides sales and profitability data for an automotive parts manufacturer across multiple plants and product lines for the years 1991-1989. In 1991, total sales were $34.72 million, with gross profit of $9.6 million or 28% of sales. The division had a net loss of $928,000. Plants produced a variety of rear axles, front axles, and components for on-highway and off-highway vehicles.

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Josué Abanto Masgo
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74 views3 pages

1991 Plant Sales and Financial Overview

The document provides sales and profitability data for an automotive parts manufacturer across multiple plants and product lines for the years 1991-1989. In 1991, total sales were $34.72 million, with gross profit of $9.6 million or 28% of sales. The division had a net loss of $928,000. Plants produced a variety of rear axles, front axles, and components for on-highway and off-highway vehicles.

Uploaded by

Josué Abanto Masgo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Plant Product Lines 1991 Sales (millions of dollars

Sandusky,OH US brakes 66.8


Essex, Canada Canda brakes 22.6
Low volume rear on highway axles
Detroit,MI Low volume off-highway axles, & 34.8
Replacement parts
Saginaw,MI Medium volume off-highway axles 94.2
Lima,OH High Volume off-highway axles 12
Lebanon,PA Simple front on-highway axles 72.6
Tiffin,OH Rear on-highway axle components 91.6
Fremont,OHMedium volume rear on-highway axles 158
Lancaster,OHHigh volume rear on-highway axles
Maysville,KY High volume rear on highway axles 110

INCOME STATEMENT 1991 1990 1989


Sales $ 34,720 -14% $ 40,456 -6% $ 43,150
Cost of Sales 100% 100%
Direct Labor $ 2,738 8% $ 3,220 8% $ 3,280
Materials $ 16,550 48% $ 18,610 46% $ 18,986
Variable Mfg Overhead $ 5,832 17% $ 6,794 17% $ 6,822
Cost of Golds Sold $ 25,120 72% $ 28,624 71% $ 29,088
Gross Profit $ 9,600 28% $ 11,832 29% $ 14,062
Other overhead costs $ 10,528 30% $ 13,190 33% $ 17,398
Contribution to Division $ -928 -3% $ -1,358 -3% $ -3,336
Assets
Cash $ 190 $ 230 $ 220
Receivables $ 4,544 $ 4,172 $ 5,716
Inventory $ 18,840 $ 20,414 $ 19,828
Net Fixed Assets $ 3,940 $ 4,520 $ 5,200
Total Assets $ 27,514 $ 29,336 $ 30,964

RATES 1991 1990 1989


ROS(V/A) -2.7% -3.4% -7.7%
ROT. ACTIVOS (V/A) 126.2% 137.9% 139.4%
ROA(ROS*V/A) -3.4% -4.6% -10.8%
Mult. Capital (A/Cap)* 2.04 1.58 1.11
ROE(ROS*V/A*A/Cap) -6.9% -7.3% -12.0%

Note: Assumption in relation to the decrease in sales.


Employees Capacity (millions of dollars) Return on Assets (%)
467 100 29
197 30 18

352
50
758 100 48
124 60 -12
500 90 37
554 120 30
1266 180 36
1000 106
807 150 26

1988 Sales
21% $ 35,726 100% 154053.0035868 Direct Labor
100% 100% Materials
8% $ 3,174 9% 12412.234466 Variable Mfg Overhead
44% $ 16,254 45% Fixed Mfg Overhead
16% $ 6,208 17% Profit (Loss)
67% $ 25,636 72% 108470.10515 45582.89843683
33% $ 10,090 28%
40% $ 12,300 34%
-8% $ -2,210 -6%

$ 160
$ 4,450
$ 15,046
$ 5,960
$ 25,616

1988 141640.7691208
-6.2%
139.5%
-8.6%
1.32
-11.4%
Variable Burden Rate Total Burden Rate Number of Prodcut Families Number of Prodcut Models
1.11 3.58 5 10
1.64 5.3 4 8

2.13 6 20 120

1.35 4.1 10 110


1.56 5.05 4 80
0.85 2.64 2 30
1.12 3.5 6 60
1.2 3.65 10 40

0.71 2.35 2 20

Group 1 Group 2 Group 3 Total


13888 9258 11574 34720
592 516 1630 2738
6390 4340 5820 16550
1260 1102 3470 5832
3829 2582 4116 10527
1816 717 -3462 -929

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