INDUSTRY NORMS INDICATIVE PROFIT MARGIN

[Pages:2]INDUSTRY NORMS

INDICATIVE PROFIT MARGIN

Extract from Statistics South Africa Table 10 ? Comparison of selected operating ratios between September 2011 and December 2011

Table 10 ? Expanded to indicate ratios attributed to Large, Medium and Small enterprises. Calculations carried out on actual information supplied by SA Stats.

Industry

Mining and quarrying Manufacturing Electricity, gas and water supply Construction Trade Transport, storage and communication Real estate and other bus. services, excl. financial intermediation and insurance Community, social and personal services, excluding government institutions All industries Revised

NPBT / Turnover Sept 2011 22.0% 7.0% 35.0% 6.0% 7.0% 10.0%

17.0%

16.0%

10.0%

Large

Medium

Small

NPBT % T/over % NPBT/ Turnover NPBT % T/over % NPBT/ Turnover applied to NPBT % T/over % NPBT/ Turnover

Sep-11

applied to Industry

Sep-11

Industry Norm

Sep-11

applied to Industry

0.973 0.941

22.7%

0.034 0.037

20.2%

-0.007 0.022

-7.0%

0.696 0.697

7.0%

0.083 0.119

4.9%

0.222 0.184

8.4%

0.992 0.975

35.6%

0.009 0.016

19.7%

-0.001 0.009

-3.9%

0.282 0.509

3.3%

-0.094 0.245

-2.3%

0.812 0.246

19.8%

0.384 0.548

4.9%

0.090 0.089

7.1%

0.526 0.363

10.1%

0.737 0.794

9.3%

0.029 0.05

5.8%

0.234 0.156

15.0%

0.397 0.501

13.5%

0.085 0.120

12.0%

0.518 0.379

23.2%

0.475 0.637

0.555 0.651

13.7% 9.8%

0.059 0.06

0.052 0.097

18.2% 6.2%

0.466 0.303

0.393 0.252

19.0% 12.0%

Tax Rate - 2008

29%

Tax Rate - 2009

28%

CONVERSION TO NPAT

Tax Rate - 2010

28%

Tax Rate - 2011

28%

Industry

Average NPAT /

Large

Medium

Small

Turnover

NPBT % T/over % NPAT/ Turnover NPBT % T/over % NPAT/ Turnover applied to NPBT % T/over % NPAT/ Turnover

Sept 2011

Sep-11

applied to Industry

Sep-11

Industry Norm

Sep-11

applied to Industry

Mining and quarrying

15.84%

0.973 0.941

16.379%

0.034 0.037

14.556%

-0.007 0.022

-5.040%

Manufacturing

5.04%

0.696 0.697

5.033%

0.083 0.119

3.515%

0.222 0.184

6.081%

Electricity, gas and water supply

25.20%

0.992 0.975

25.639%

0.009 0.016

14.175%

-0.001 0.009

-2.800%

Construction

4.32%

0.282 0.509

2.393%

-0.094 0.245

-1.657%

0.812 0.246

14.260%

Trade

5.04%

0.384 0.548

3.532%

0.090 0.089

5.097%

0.526 0.363

7.303%

Transport, storage and communication

7.20%

0.737 0.794

6.683%

0.029 0.050

4.176%

0.234 0.156

10.800%

Real estate and other bus. services, excl. financial intermediation and

12.24%

0.397 0.501

9.699%

0.085 0.120

8.670%

0.518 0.379

16.729%

Community, social and personal services, excluding government

11.52%

0.475 0.555

9.859%

0.059 0.052

13.071%

0.466 0.393

13.660%

All industries

7.20%

0.637 0.651

7.045%

0.060 0.097

4.454%

0.303 0.252

8.657%

Revised 3 Apr 2012 - based on SA Stas QFS Dec 2011 using Sept 2011 revised figures

Statistics South Africa Quarterly Financial Statistics Survey (QFS) Trade industry DTI cut-off points

Industry Mining & quarrying Manufacturing Electricity, gas & water Construction Industry Trade - Wholesale Trade - Retail Trade - Motor Trade - Accommodation & catering Transport Industry Real estate & other bus. services Community, social & personal services

Large enterprises Turnover > R 253.5 m Turnover > R 331.5 m Turnover > R 331.5 m Turnover > R 169 m Turnover > R 416 m Turnover > R 253.5 m Turnover > R 253.5 m Turnover > R84.5 m Turnover > R 169 m Turnover > R 169 m Turnover > R 84.5 m

Source: Statistics South Africa, Quarterly Financial Statistics - June 2011 Dec-11

Medium enterprises Turnover > R 65 m to R 253.5 m Turnover > R 84.5 m to R 331.5 m Turnover > R 84.5 m to R 331.5 m

Turnover > R 39 m to R 169 m Turnover > R 208 m to R 416 m Turnover > R 123.5 m to R 253.5 m Turnover > R 123.5 m to R 253.5 m Turnover > R 39 m to R 84.5 m Turnover > R 84.5 m to R 169 m Turnover > R 84.5 m to R 169 m Turnover > R39 m to R 84.5 m

Small enterprises Turnover > R2 m to R 65 m Turnover > R2 m to R 84.5 m Turnover > R2 m to R 84.5 m Turnover > R2 m to R 39 m Turnover > R2 m to R 208 m Turnover > R2 m to R 123.5 m Turnover > R2 m to R 123.5 m Turnover > R2 m to R 39 m Turnover > R2 m to R 84.5 m Turnover > R2 m to R 84.5 m Turnover > R2 m to R 39 m

(Table E)

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