STORE 999 MARCH Profit & Loss Pharmacy (RX) Sales Front Store (FS) Sales TOTAL SALES March Actual Budget Var% Bud Last Year $332,938 $339,748 -2.00% $317.857 $192,250 $175,062 9.82% $180,657 $525,188 $514,810 2.02% $498,514 Rx Costs of Goods Sold Rx Markdowns Rx Shrink $202,835 $203,525 0.34% $193,453 $68,445 $60,994 - 12.22% $56,392 $600 $641 6.40% $61,058 $74,588 -18.14% $68,012 TOTAL Rx MARGIN -3.75% FS Costs of Goods Sold FS Markdowns FS Shrink $110,957 $106,942 $18,948 $19,336 $3.946 $3,435 $112,557 $22,137 $3,673 Y-T-D (January, February, March) Var% LY Actual Budget Var% Bud Last Year Var% LY As a Manager, you need to be 4.74% $794,973 $794,973 $846,259 -6.06% $804,731 aware of performance that is -1.21% trending in the wrong direction so 6.42% $505,773 $465,810 8.58% $470,018 7.61% that you can quickly address it. In 5.35% $1,300,746 $1,312,769 -0.86% $1.274,749 2.04% examining your P&L report, what -4.85% $529,431 $534,676 recent results would be a cause 0.98% $521,673 -1.49% for concern? -21.37% $152,590 $154,916 1.50% S151,503 -0.72% $1,187 $1.634 27.36% $1,543 23.07% - 10.22% $111,765 $155,033 -27.91% $130,012 Increasing Employee Benefits - 14.03% 1.42% $283,906 $281,250 -0.94% $293,915 3.41% Increasing Markdowns in the Front 14.41% $58,622 $61,885 5.27% $72,788 19.46% Store -7.43% $9,171 $9,141 -0.33% $12,985 29.37% 38.09% $154,074 $113,534 35.71% $90,330 70.57% Increasing Costs of Goods Sold in the Front Store 8.30% $265,839 $268,567 -1.02% $220,342 20.65% Increasing Shrink in the Front Store -9.76% $70,630 $69,148 -2.14% $64,581 -9.37% 63.20% $211 $1,062 80.13% Increasing Wages in the Front -17.20% $50,131 -2.54% $46,179 -11.31% Store 64.06% $353 $950 62.84% -9.48% $27,385 $28.223 2.97% $24.296 -12.71% 2.01% - 14.88% 28.78% TOTAL FS MARGIN $58,399 $45,349 $42.290 TOTAL GROSS MARGIN $119,457 $119,937 -0.40% $110,302 $26,547 -1.92% $24,651 $250 $27,058 $92 $20,581 $179 $9.491 $19,277 -6.76% $17,560 Rx Regular Wages Rx Overtime Wages FS Regular Wages FS Overtime Wages Employee Benefits TOTAL PAYROLL & BENEFITS COSTS $51,402 $498 $10,017 5.25% $8,669 $57,401 $55,841 -2.79% $51,628 -11.18% $149.981 $147,502 -1.68% $137,068 $ -9.42% MANAGEMENT CONTROLLED PROFIT $62,056 $64,096 -3.18% $58,674 5.76% $115,858 $121,065 -4.30% $83,274 39.13% STORE 999 MARCH Profit & Loss Pharmacy (RX) Sales Front Store (FS) Sales TOTAL SALES March Actual Budget Var% Bud Last Year $332,938 $339,748 -2.00% $317,857 $192,250 $175,062 9.82% $180,657 $525,188 $514,810 2.02% $498,514 Rx Costs of Goods Sold Rx Markdowns Rx Shrink TOTAL Rx MARGIN $202,835 $203,525 0.34% $193,453 $68,445 $60,994 - 12.22% $56,392 $600 $641 6.40% $61,058 $74,588 -18.14% $68,012 -3.75% FS Costs of Goods Sold FS Markdowns FS Shrink $110,957 $106,942 $18.948 $19,336 $3,946 $3,435 $58,399 $45,349 Y-T-D (January, February, March) Var% LY Actual Budget Var% Bud Last Year Var% LY Recently you have experienced $794,973 $846,259 4.74% -6.06% $804,731 some colleague turnover in the -1.21% Front Store and, as a result, you 6.42% $505,773 $465,810 8.58% $470,018 7.61% have fewer experienced 5.35% $1,300,746 $1,312,769 -0.86% $1,274,749 2.04% colleagues working that area of the store. Based on March results, -4.85% $529,431 $534,676 0.98% $521,673 -1.49% -21.37% $152,590 $154,916 where might this inexperience be 1.50% $151,503 -0.72% hurting your store's results? $1,187 $1,634 27.36% $1,543 23.07% -10.22% $111,765 $155,033 -27.91% $130,012 - 14.03% Softer Sales when compared to 1.42% $283,906 $281,250 -0.94% $293,915 3.41% last year 14.41% $58,622 $61,885 5.27% $72,788 19.46% -7.43% $9,171 $9,141 -0.33% $12,985 29.37% Increasing Markdowns 38.09% $154,074 $113,534 35.71% $90,330 70.57% Escalating Shrink numbers 8.30% $265,839 $268,567 -1.02% $220,342 20.65% Rising Costs of Goods Sold -9.76% $70.630 $69,148 -2.14% $64,581 -9.37% 63.20% % $211 $1,062 80.13% Increasing Payroll & Benefits Costs -17.20% $51,402 $50,131 -2.54% $46,179 $ - 11.31% 64.06% $353 $950 62.84% -9.48% $27,385 $28,223 2.97% $24.296 $ -12.71% -11.18% $149.981 $147,502 -1.68% $137,068 -9.42% $112.557 $22,137 $3,673 2.01% - 14.88% TOTAL FS MARGIN 28.78% $42.290 TOTAL GROSS MARGIN $119,457 $119,937 -0.40% $110,302 $26,547 -1.92% $19.277 -6.76% Rx Regular Wages Rx Overtime Wages FS Regular Wages FS Overtime Wages Employee Benefits TOTAL PAYROLL & BENEFITS COSTS $27,058 $92 $20,581 $179 $9,491 $57,401 $24,651 $250 $17,560 $498 $8,669 $10.017 5.25% $55,841 -2.79% $51,628 MANAGEMENT CONTROLLED PROFIT $62,056 $64,096 -3.18% $58,674 5.76% $115,858 $121,065 -4.30% $83,274 39.13% STORE 999 MARCH Profit & Loss Pharmacy (Rx) Sales Front Store (FS) Sales Actual Budget $332,938 $339,748 $192,250 $175,062 $525,188 $514,810 March Var% Bud Last Year -2.00% $317,857 9.82% $180,657 2.02% $498,514 Y-T-D (January, February, March) Var% LY Actual Budget Var% Bud Last Year Var% LY 4.74% $794,973 $846,259 -6.06% $804,731 -1.21% 6.42% $505,773 $465,810 8.58% $470,018 7.61% 5.35% $1,300,746 $1,312,769 -0.86% $1,274,749 2.04% Which of the following statements is true regarding your store's Payroll and Benefits Costs? TOTAL SALES Rx Costs of Goods Sold Rx Markdowns Rx Shrink -1.49% -0.72% Employee Benefits Costs are up over 10% this year compared to last year $202,835 $203,525 0.34% $193,453 -4.85% $529,431 $534,676 $68,445 $60,994 - 12.22% $56,392 -21.37% $152,590 $154,916 $600 $641 6.40% $1,187 $1,634 $61,058 $74,588 -18.14% $68,012 -10.22% $111,765 $155,033 0.98% $521,673 1.50% $151,503 $1,543 -27.91% $130,012 27.36% 23.07% TOTAL Rx MARGIN -14.03% Overtime Wages in March were worse when compared to year-to- date FS Costs of Goods Sold -3.75% $112,557 -0.94% 3.41% FS Markdowns 2.01% 5.27% 19.46% $110,957 $106,942 $18,948 $19,336 $3,946 $3,435 $ $58,399 $45,349 $22,137 $3,673 1.42% $283,906 $281,250 14,41% $58,622 $61,885 -7.43% $9,171 $9,141 38.09% $154,074 $113,534 $293,915 $72,788 $12,985 $90,330 FS Shrink - 14.88% -0.33% 29.37% Regular Rx Wages are growing at a faster pace than Regular FS Wages TOTAL FS MARGIN 28.78% $42,290 35.71% 70.57% TOTAL GROSS MARGIN $119,457 $119,937 -0.40% $110,302 8.30% $265,839 $268,567 -1.02% $220,342 20.65% Budgeted Overtime Wages are higher this year when compared to last year -1.92% -9.76% $69,148 -2.14% $24,651 $250 $64,581 $1.062 63,20% -9.37% 80.13% -11.31% $70,630 $211 $51,402 $353 -6.76% $50,131 -2.54% Rx Regular Wages Rx Overtime Wages FS Regular Wages FS Overtime Wages Employee Benefits TOTAL PAYROLL & BENEFITS COSTS $46,179 $27,058 $26,547 $92 $20,581 $19,277 $179 $9.491 $10,017 $57,401 $55,841 $17,560 $498 - 17.20% 64.06% $950 62.84% 5.25% $8,669 -9.48% $28.223 2.97% $24.296 -12.71% $27,385 $149,981 -2.79% $51.628 -11.18% $147,502 -1.68% $137,068 -9.42% MANAGEMENT CONTROLLED PROFIT $62,056 $64,096 -3.18% $58,674 5.76% $115,858 $121,065 -4.30% $83,274 39.13% STORE 999 MARCH Profit & Loss Pharmacy (Rx) Sales Front Store (FS) Sales March Actual Budget Var% Bud Last Year $332,938 $339,748 -2.00% $317,857 $192,250 $175,062 9.82% $180,657 $525,188 $514,810 2.02% $498,514 Y-T-D (January, February, March) Var% LY Actual Budget Var% Bud Last Year Var% LY 4.74% $794,973 $846,259 -6.06% $804,731 -1.21% 6.42% $505,773 $465,810 8.58% $470,018 7.61% 5.35% $1,300,746 $1,312,769 -0.86% $1.274,749 2.04% In comparing your March results to your year-to-date results, which of the following statements is true? TOTAL SALES -1.49% Rx Costs of Goods Sold Rx Markdowns Rx Shrink $202,835 $203,525 0.34% $193,453 -4.85% $529,431 $534,676 0.98% $521,673 $68,445 $60,994 -12.22% $56,392 -21.37% $152,590 $154,916 1.50% $151,503 $600 $641 6.40% $1,187 $1,634 27.36% $1,543 $ $61,058 $74,588 -18.14% % $68,012 -10.22% $111,765 $155,033 -27.91% $130,012 Budgeted Total Sales for March is less than the average budgeted Total Sales for January and February -0.72% 23.07% TOTAL Rx MARGIN - 14.03% FS Shrink looks better in March than it does for the year -3.75% 3.41% $110,957 $106.942 $18,948 $19,336 $3,946 $3,435 -0.94% 5.27% 2.01% FS Costs of Goods Sold FS Markdowns FS Shrink TOTAL FS MARGIN 19.46% $112,557 $22,137 $ $3,673 $42,290 $293,915 $72,788 $12.985 1.42% $283,906 $281,250 14.41% $58,622 $61,885 -7.43% $9,171 $9,141 38.09% $154,074 $113,534 - 14.88% -0.33% 29.37% $58,399 $45,349 28.78% 35.71% $90,330 70.57% Less FS Overtime Wages were used compared to the average of January and February TOTAL GROSS MARGIN $119,457 $119,937 -0.40% $110,302 8.30% $265,839 $268,567 -1.02% $220,342 20.65% $27,058 $26,547 -1.92% $24,651 -2.14% -9.37% Total Sales are stronger for March than they were for January and February 80.13% $92 $20,581 $179 $19,277 -6.76% Rx Regular Wages Rx Overtime Wages FS Regular Wages FS Overtime Wages Employee Benefits TOTAL PAYROLL & BENEFITS COSTS -2.54% -9.76% 63.20% -17.20% 64.06% -9.48% $250 $17,560 $498 $8,669 $70,630 $69,148 $211 $51,402 $50,131 $353 $28,223 $149,981 $147,502 $64,581 $1.062 $46,179 $950 $24,296 $137,068 -11.31% 62,84% $9.491 $10,017 $27,385 2.97% -12.71% 5.25% -2.79% $57,401 $55,841 $51,628 -11,18% -1.68% -9.42% MANAGEMENT CONTROLLED PROFIT $62,056 $64,096 -3.18% $58,674 5.76% $115,858 $121,065 -4.30% $83,274 39.13%