{"text_format":"1","workbook":"xlsx","n_sheets":25,"sheets":["Cover","Dealership Details","Comparative Details","New Vehicles","New Vehicles PY","Used Vehicles","Used Vehicles PY","Parts","Parts PY","Service","Service PY","F&I","F&I PY","Admin","Admin PY","Assets","Assets PY","Liabilities","Liabilities PY","InputCurrent","Benchmark","InputPrior","Comparative","Movement","Balance"],"not_rendered":{"charts":0,"images":6,"macros":1,"external_links":0,"defined_names":7,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":33,"n_cols":4,"rows_kept":33,"cut":false,"hidden":false,"merged":[[6,1,6,8]]}
[]
[]
[]
[]
[]
[]
[null,"GRANT THORNTON KPI ANALYSIS"]
[]
[null,null,"Welcome to the Grant Thornton KPI  Analysis Tool. "]
[null,null,"By entering summarised information for each department you "]
[null,null,"will be able to:"]
[]
[null,null,"1.","Compare each department's performance to Grant Thornton's"]
[null,null,null,"Industry Benchmarks"]
[]
[null,null,"2.","Compare the performance of one period or year to another period "]
[null,null,null,"or year"]
[]
[null,null,"3.","Reconcile the movement in net profit from one period or year to "]
[null,null,null,"another period or year by department"]
[]
[null,null,"4.","Compare your balance sheet across two periods"]
[]
[null,null,"5.","Compute your balance sheet ratios"]
[]
[null,null,"The KPI Analysis Tool is designed to be flexible.  It can be "]
[null,null,"completed to analyse an individual month or a full year, a complete "]
[null,null,"dealership or just a single location, utilising your management "]
[null,null,"accounts with no mapping required."]
[]
[null,null,"If you have any questions on how you can utilise this tool for your "]
[null,null,"dealership or tips on how to maximise your service department  "]
[null,null,"profitability please contact a Grant Thornton Automotive Retail partner."]

{"sheet":"Dealership Details","index":1,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[14,3,14,6],[8,3,8,6],[10,3,10,6],[11,3,11,6],[12,3,12,6],[13,3,13,6]]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER YOUR DEALERSHIP DETAILS",null,null,null,null,null,null,null,"PLEASE ENTER SALES AND EXPENSE DATA FOR EACH DEPARTMENT"]
[]
[null,"Dealership:",null,"Sample Motors"]
[]
[null,"Franchise(s):",null,"Ford, Kia"]
[null,"Location:",null,"Metro"]
[null,"Type:",null,"Non-Luxury"]
[null,"Period:",null,"2014-06-30"]
[null,"No. of months:",null,12]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"PLEASE ENTER KEY BALANCE SHEET DATA"]

{"sheet":"Comparative Details","index":2,"n_rows":18,"n_cols":11,"rows_kept":18,"cut":false,"hidden":false,"merged":[[8,3,8,6],[9,3,9,6]]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER YOUR COMPARATIVE  DETAILS",null,null,null,null,null,null,null,null,"PLEASE ENTER COMPARATIVE SALES AND EXPENSE DATA FOR EACH DEPARTMENT"]
[]
[null,"Period:",null,"2013-06-30"]
[null,"No. of months:",null,12]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"PLEASE ENTER COMPARATIVE KEY BALANCE SHEET DATA"]

{"sheet":"New Vehicles","index":3,"n_rows":40,"n_cols":4,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER NEW VEHICLE RESULTS FOR THE PERIOD"]
[]
[null,"Total Dealership"]
[null,"Total units sold",null,1690]
[null,"Retail units",null,1690]
[null,"Total $ Sales for the period",null,54500000]
[null,"Total $ COS for the period",null,50676000]
[null,"Aftermarket gross (if not inc. above)",null,0]
[null,"Total holdback and factory bonuses for the period",null,2615000]
[null,"Advertising",null,366000]
[null,"Floorplan Interest",null,383000]
[null,"Units on hand",null,250]
[null,"Number of sales staff",null,9]
[null,"Salaries & Commission",null,960000]
[null,"  - sales staff & managers only"]
[]
[null,"Additional Franchises Information"]
[null,"Franchise 1",null,"Ford"]
[null,"Units sold",null,1180]
[null,"Total $ Sales for the period",null,38080000]
[null,"Total $ COS for the period",null,35361000]
[null,"Holdback and factory bonuses",null,1868000]
[]
[null,"Franchise 2",null,"Kia"]
[null,"Total $ Sales for the period",null,510]
[null,"Total $ Sales for the period",null,16420000]
[null,"Total $ COS for the period",null,15315000]
[null,"Holdback and factory bonuses",null,747000]
[]
[null,"Franchise 3"]
[null,"Units sold"]
[null,"Total $ Sales for the period"]
[null,"Total $ COS for the period"]
[null,"Holdback and factory bonuses"]

{"sheet":"New Vehicles PY","index":4,"n_rows":40,"n_cols":4,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER NEW VEHICLE RESULTS FOR THE COMPARATIVE PERIOD"]
[]
[null,"Total Dealership"]
[null,"Total units sold",null,1535]
[null,"Retail units",null,1535]
[null,"Total $ Sales for the period",null,47368000]
[null,"Total $ COS for the period",null,44144000]
[null,"Aftermarket gross (if not inc. above)",null,0]
[null,"Total holdback and factory bonuses for the period",null,2327000]
[null,"Advertising",null,366000]
[null,"Floorplan Interest",null,362000]
[null,"Units on hand",null,197]
[null,"Number of sales staff",null,10]
[null,"Salaries & Commission",null,821000]
[null,"  - sales staff & managers only"]
[]
[null,"Additional Franchises Information"]
[null,"Franchise 1",null,"Ford"]
[null,"Units sold",null,1073]
[null,"Total $ Sales for the period",null,31295000]
[null,"Total $ COS for the period",null,29220000]
[null,"Holdback and factory bonuses",null,1586000]
[]
[null,"Franchise 2",null,"Kia"]
[null,"Total $ Sales for the period",null,462]
[null,"Total $ Sales for the period",null,16073000]
[null,"Total $ COS for the period",null,14924000]
[null,"Holdback and factory bonuses",null,741000]
[]
[null,"Franchise 3"]
[null,"Units sold"]
[null,"Total $ Sales for the period"]
[null,"Total $ COS for the period"]
[null,"Holdback and factory bonuses"]

{"sheet":"Used Vehicles","index":5,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER USED VEHICLE RESULTS FOR THE PERIOD"]
[]
[null,"Retail"]
[null,"Units Sold",null,482]
[null,"Total $ Sales for the period",null,9818000]
[null,"Total $ COS for the period",null,8626000]
[null,"Aftermarket gross (if not inc. above)",null,0]
[null,"Advertising",null,158000]
[null,"Floorplan Interest",null,0]
[null,"Units on hand",null,125]
[null,"Number of sales staff",null,3]
[null,"Salaries & Commission",null,386000]
[null,"  - sales staff & managers, excluding wholesale manager"]
[null,"    "]
[null,"Wholesale"]
[null,"Units Sold",null,717]
[null,"Total $ Sales for the period",null,5024000]
[null,"Total $ COS for the period",null,5079000]

{"sheet":"Used Vehicles PY","index":6,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER USED VEHICLE RESULTS FOR THE COMPARATIVE PERIOD"]
[]
[null,"Retail"]
[null,"Units Sold",null,495]
[null,"Total $ Sales for the period",null,9602000]
[null,"Total $ COS for the period",null,8561000]
[null,"Aftermarket gross (if not inc. above)",null,0]
[null,"Advertising",null,173000]
[null,"Floorplan Interest",null,0]
[null,"Units on hand",null,52]
[null,"Number of sales staff",null,2.5]
[null,"Salaries & Commission",null,438532]
[null,"  - sales staff & managers, excluding wholesale manager"]
[null,"    "]
[null,"Wholesale"]
[null,"Units Sold",null,737]
[null,"Total $ Sales for the period",null,4657000]
[null,"Total $ COS for the period",null,4508000]

{"sheet":"Parts","index":7,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER PARTS RESULTS FOR THE PERIOD"]
[]
[null,"Total $ Sales for the period",null,4909000]
[null,"Total $ COS for the period",null,3773000]
[null,"Sales to workshop",null,1755000]
[null,"Parts Inventory on hand",null,418000]
[null,"Number of staff",null,8]
[null,"Salaries & Comm.",null,336000]

{"sheet":"Parts PY","index":8,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER PARTS RESULTS FOR THE COMPARATIVE PERIOD"]
[]
[null,"Total $ Sales for the period",null,4811000]
[null,"Total $ COS for the period",null,3734000]
[null,"Sales to workshop",null,1840000]
[null,"Parts Inventory on hand",null,335000]
[null,"Number of staff",null,8]
[null,"Salaries & Comm.",null,338000]

{"sheet":"Service","index":9,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER SERVICE RESULTS FOR THE PERIOD"]
[]
[null,"Total $ Sales for the period",null,5092000]
[null,"Total $ COS for the period",null,1795000]
[null,"Total $ Labour Sales for the period",null,4012000]
[null,"Total $ Labour COS for the period",null,1065000]
[null,"Unapplied time",null,0]
[null,"Total $ Retail Labour Sales ",null,2110000]
[]
[null,"Number of chargeable staff",null,null,"Productive"]
[null,"Qualified Technicians",null,22,1]
[null,"4th Year Apprentice",null,4,1]
[null,"3rd Year Apprentice",null,3,0.9]
[null,"2nd Year Apprentice",null,3,0.8]
[null,"1st Year Apprentice",null,6,0.5]
[null,"Foreman (add % productivity)"]
[null,null,null,{"$f":"(D17*E17)+(D18*E18)+(D19*E19)+(D20*E20)+(D21*E21)+(D22*E22)","v":34.1},"Adjusted"]
[null,"Number of non-chargeable staff"]
[null,"Service Advisor",null,6]
[null,"Other Staff",null,11]
[null,null,null,{"$f":"SUM(D25:D26)","v":17}]
[]
[null,"Salaries & Comm.",null,659000]

{"sheet":"Service PY","index":10,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER SERVICE RESULTS FOR THE COMPARATIVE PERIOD"]
[]
[null,"Total $ Sales for the period",null,4653000]
[null,"Total $ COS for the period",null,1652000]
[null,"Total $ Labour Sales for the period",null,3705000]
[null,"Total $ Labour COS for the period",null,1023000]
[null,"Unapplied time",null,0]
[null,"Total $ Retail Labour Sales ",null,1885000]
[]
[null,"Number of chargeable staff",null,null,"Productive"]
[null,"Qualified Technicians",null,21,1]
[null,"4th Year Apprentice"]
[null,"3rd Year Apprentice",null,4,1]
[null,"2nd Year Apprentice",null,3,0.9]
[null,"1st Year Apprentice",null,3,0.5]
[null,"Foreman (add % productivity)"]
[null,null,null,{"$f":"(D17*E17)+(D18*E18)+(D19*E19)+(D20*E20)+(D21*E21)+(D22*E22)","v":29.2},"Adjusted"]
[null,"Number of non-chargeable staff"]
[null,"Service Advisor",null,5]
[null,"Other Staff",null,15]
[null,null,null,{"$f":"SUM(D25:D26)","v":20}]
[]
[null,"Salaries & Comm.",null,575000]

{"sheet":"F&I","index":11,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER F&I RESULTS FOR THE PERIOD"]
[]
[null,"New"]
[null,"Finance Income",null,1485000]
[null,"No. of contracts",null,551]
[null,"Insurance Income",null,121000]
[]
[null,"Used"]
[null,"Finance Income",null,0]
[null,"No. of contracts",null,0]
[null,"Insurance Income",null,0]
[]
[null,"No. of staff",null,2]
[null,"Salaries & Commission",null,350000]

{"sheet":"F&I PY","index":12,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER F&I RESULTS FOR THE COMPARATIVE PERIOD"]
[]
[null,"New"]
[null,"Finance Income",null,1332000]
[null,"No. of contracts",null,497]
[null,"Insurance Income",null,115000]
[]
[null,"Used"]
[null,"Finance Income",null,0]
[null,"No. of contracts",null,0]
[null,"Insurance Income",null,0]
[]
[null,"No. of staff",null,2]
[null,"Salaries & Commission",null,268000]

{"sheet":"Admin","index":13,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER KEY EXPENSES FOR THE PERIOD"]
[]
[null,"Net profit",null,2215000]
[null,"Rent expense",null,800000]
[null,"Admin & DP salary & commission",null,480000]
[null,"Interest (Overdraft, working cap.)",null,159000]
[null,"Other Income (If applicable)"]

{"sheet":"Admin PY","index":14,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER KEY EXPENSES FOR THE COMPARATIVE PERIOD"]
[]
[null,"Net profit",null,1575000]
[null,"Rent expense",null,788000]
[null,"Admin & DP salary & commission",null,530000]
[null,"Interest (Overdraft, working cap.)",null,155000]
[null,"Other Income (If applicable)",null,0]

{"sheet":"Assets","index":15,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER DEALERSHIP ASSETS FOR THE PERIOD"]
[]
[null,"Current Assets"]
[null,"Cash",null,100000]
[null,"Trade debtors"]
[null,"Vehicle",null,225000]
[null,"Parts & Service",null,815000]
[null,"Factory",null,80000]
[null,"Finance & Insurance",null,125000]
[null,null,null,{"$f":"SUM(D12:D15)","v":1245000}]
[null,"Inventories"]
[null,"New",null,6860000]
[null,"Used",null,1625000]
[null,"Parts & Accessories",null,1626000]
[null,"Other",null,11000]
[null,null,null,{"$f":"SUM(D18:D21)","v":10122000}]
[]
[null,"Other current assets",null,0]
[]
[null,null,null,{"$f":"D10+D16+D22+D24","v":11467000}]
[]
[]
[null,"Non-current Assets"]
[null,"Property, plant & equipment",null,2500000]
[null,"Goodwill & Intangibles",null,0]
[null,"Other non-current assets",null,0]
[]
[null,null,null,{"$f":"SUM(D30:D32)","v":2500000}]
[]
[null,"Total Assets",null,{"$f":"D26+D34","v":13967000}]

{"sheet":"Assets PY","index":16,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER DEALERSHIP ASSETS FOR THE COMPARATIVE PERIOD"]
[]
[null,"Current Assets"]
[null,"Cash",null,-235332]
[null,"Trade debtors"]
[null,"Vehicle",null,301000]
[null,"Parts & Service",null,318000]
[null,"Factory",null,150000]
[null,"Finance & Insurance",null,75000]
[null,null,null,{"$f":"SUM(D12:D15)","v":844000}]
[null,"Inventories"]
[null,"New",null,5550000]
[null,"Used",null,1282000]
[null,"Parts & Accessories",null,335000]
[null,"Other",null,0]
[null,null,null,{"$f":"SUM(D18:D21)","v":7167000}]
[]
[null,"Other current assets",null,0]
[]
[null,null,null,8498124]
[]
[]
[null,"Non-current Assets"]
[null,"Property, plant & equipment",null,2391000]
[null,"Goodwill & Intangibles",null,0]
[null,"Other non-current assets"]
[]
[null,null,null,{"$f":"SUM(D30:D32)","v":2391000}]
[]
[null,"Total Assets",null,{"$f":"D26+D34","v":10889124}]

{"sheet":"Liabilities","index":17,"n_rows":37,"n_cols":4,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER DEALERSHIP LIABILITIES AND EQUITY FOR THE PERIOD"]
[]
[null,"LIABILITIES"]
[null,"Current Liabilities"]
[null,"Trade creditors",null,150000]
[null,"Floorplan",null,8160000]
[null,"Short-term debt",null,20000]
[null,"Other payables & accruals",null,120000]
[]
[null,null,null,{"$f":"SUM(D11:D14)","v":8450000}]
[]
[null,"Non-current Liabilities"]
[null,"Long-term debt",null,2000000]
[null,"Other payables & accruals",null,0]
[null,"Inter-group / Inter-company bal.",null,987590]
[]
[null,null,null,{"$f":"SUM(D19:D21)","v":2987590}]
[]
[null,"TOTAL LIABILITIES",null,{"$f":"D16+D23","v":11437590}]
[]
[null,"NET ASSETS",null,{"$f":"Assets!D36-Liabilities!D25","v":2529410}]
[]
[null,"EQUITY"]
[]
[null,"Contributed equity",null,100]
[null,"Reserves",null,0]
[null,"Retained (earnings)/losses",null,2529310]
[]
[null,"Total Equity",null,{"$f":"SUM(D31:D33)","v":2529410}]
[]
[null,"Check (should be zero)",null,{"$f":"D27-D35","v":0}]

{"sheet":"Liabilities PY","index":18,"n_rows":37,"n_cols":4,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"PLEASE ENTER DEALERSHIP LIABILITIES AND EQUITY FOR THE COMPARATIVE PERIOD"]
[]
[null,"LIABILITIES"]
[null,"Current Liabilities"]
[null,"Trade creditors",null,200000]
[null,"Floorplan",null,6500000]
[null,"Short-term debt",null,100000]
[null,"Other payables & accruals",null,250000]
[]
[null,null,null,{"$f":"SUM(D11:D14)","v":7050000}]
[]
[null,"Non-current Liabilities"]
[null,"Long-term debt",null,2000000]
[null,"Other payables & accruals",null,0]
[null,"Inter-group / Inter-company bal.",null,0]
[]
[null,null,null,{"$f":"SUM(D19:D21)","v":2000000}]
[]
[null,"TOTAL LIABILITIES",null,{"$f":"D16+D23","v":9050000}]
[]
[null,"NET ASSETS",null,{"$f":"'Assets PY'!D36-'Liabilities PY'!D25","v":1839124}]
[]
[null,"EQUITY"]
[]
[null,"Contributed equity",null,100]
[null,"Reserves",null,0]
[null,"Retained (earnings)/losses",null,1839024]
[]
[null,"Total Equity",null,{"$f":"SUM(D31:D33)","v":1839124}]
[]
[null,"Check (should be zero)",null,{"$f":"D27-D35","v":0}]

{"sheet":"InputCurrent","index":19,"n_rows":205,"n_cols":19,"rows_kept":205,"cut":false,"hidden":true,"merged":[[72,0,72,9],[72,11,72,20],[199,0,199,2],[7,2,7,5],[8,2,8,5],[9,2,9,5],[10,2,10,5],[71,0,71,9],[71,11,71,20],[6,2,6,5],[0,0,0,9],[0,11,0,20],[1,0,1,9],[1,11,1,20],[4,2,4,5]]}
["Dealership Key Benchmark Analysis",null,null,null,null,null,null,null,null,null,null,"Dealership Key Benchmark Analysis"]
["Input Sheet - Current Period",null,null,null,null,null,null,null,null,null,null,"Input Sheet - Current Period"]
[]
[]
["Dealership:",null,{"$f":"'Dealership Details'!D9","v":"Sample Motors"},null,null,null,null,null,null,null,null,"ASSETS",null,null,null,null,"LIABILITIES"]
[]
["Franchise(s):",null,{"$f":"'Dealership Details'!D11","v":"Ford, Kia"},null,null,null,null,null,null,null,null,"Current Assets",null,null,null,null,"Current Liabilities"]
["Location:",null,{"$f":"'Dealership Details'!D12","v":"Metro"},null,null,null,null,null,null,null,null,"Cash",null,{"$f":"Assets!D10","v":100000},null,null,"Trade creditors",null,{"$f":"Liabilities!D11","v":150000}]
["Type:",null,{"$f":"'Dealership Details'!D13","v":"Non-Luxury"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Floorplan",null,{"$f":"Liabilities!D12","v":8160000}]
["Period:",null,{"$f":"'Dealership Details'!D14","v":"2014-06-30"},null,null,null,null,null,null,null,null,"Trade debtor",null,null,null,null,"Short-term debt",null,{"$f":"Liabilities!D13","v":20000}]
["No. of months:",null,{"$f":"'Dealership Details'!D15","v":12},null,null,null,null,null,null,null,null,"Vehicle",null,{"$f":"Assets!D12","v":225000},null,null,"Other payables & accruals",null,{"$f":"Liabilities!D14","v":120000}]
[null,null,null,null,null,null,null,null,null,null,null,"Parts & Service",null,{"$f":"Assets!D13","v":815000}]
[null,null,null,null,null,null,null,null,null,null,null,"Factory",null,{"$f":"Assets!D14","v":80000},null,null,null,null,{"$f":"SUM(S8:S11)","v":8450000}]
["New Vehicles",null,null,null,null,"Parts",null,null,null,null,null,"Finance & Insurance",null,{"$f":"Assets!D15","v":125000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N11:N14)","v":1245000},null,null,"Non-current Liabilities"]
["Total Dealership",null,null,null,null,"Sales",null,{"$f":"Parts!D9","v":4909000},null,null,null,"Inventories",null,null,null,null,"Long-term debt",null,{"$f":"Liabilities!D19","v":2000000}]
["Total units sold",null,{"$f":"'New Vehicles'!D10","v":1690},null,null,"COS",null,{"$f":"Parts!D10","v":3773000},null,null,null,"New",null,{"$f":"Assets!D18","v":6860000},null,null,"Other payables & accruals",null,{"$f":"Liabilities!D20","v":0}]
["Retail units",null,{"$f":"'New Vehicles'!D11","v":1690},null,null,"Sales to workshop",null,{"$f":"Parts!D11","v":1755000},null,null,null,"Used",null,{"$f":"Assets!D19","v":1625000},null,null,"Inter-group / Inter-company bal.",null,{"$f":"Liabilities!D21","v":987590}]
["Sales",null,{"$f":"'New Vehicles'!D12","v":54500000},null,null,"Parts Inventory on hand",null,{"$f":"Parts!D12","v":418000},null,null,null,"Parts & Accessories",null,{"$f":"Assets!D20","v":1626000}]
["COS",null,{"$f":"'New Vehicles'!D13","v":50676000},null,null,"Number of staff",null,{"$f":"Parts!D13","v":8},null,null,null,"Other",null,{"$f":"Assets!D21","v":11000},null,null,null,null,{"$f":"SUM(S16:S18)","v":2987590}]
["Aftermarket gross (if not inc. above)",null,{"$f":"'New Vehicles'!D14","v":0},null,null,"Salaries & Comm.",null,{"$f":"Parts!D14","v":336000},null,null,null,null,null,{"$f":"SUM(N17:N20)","v":10122000}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles'!D15","v":2615000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S13+S20","v":11437590}]
["Advertising",null,{"$f":"'New Vehicles'!D16","v":366000},null,null,"Service",null,null,null,null,null,"Other current assets",null,{"$f":"Assets!D24","v":0}]
["Floorplan Interest",null,{"$f":"'New Vehicles'!D17","v":383000},null,null,null,null,null,null,null,null,null,null,null,null,null,"NET ASSETS",null,{"$f":"N34-S22","v":2529410}]
["Units on hand",null,{"$f":"'New Vehicles'!D18","v":250},null,null,"Total Sales",null,{"$f":"Service!D9","v":5092000},null,null,null,null,null,{"$f":"N8+N15+N21+N23","v":11467000}]
["Number of sales staff",null,{"$f":"'New Vehicles'!D19","v":9},null,null,"Total COS",null,{"$f":"Service!D10","v":1795000},null,null,null,null,null,null,null,null,"EQUITY"]
["Salaries & Commission",null,{"$f":"'New Vehicles'!D20","v":960000},null,null,"Labour Sales",null,{"$f":"Service!D11","v":4012000},null,null,null,"Non-current Assets"]
["  - sales staff & managers only",null,null,null,null,"Labour COS",null,{"$f":"Service!D12","v":1065000},null,null,null,"Property, plant & equipment",null,{"$f":"Assets!D30","v":2500000},null,null,"Contributed equity",null,{"$f":"Liabilities!D31","v":100}]
[null,null,null,null,null,"Unapplied time",null,{"$f":"Service!D13","v":0},null,null,null,"Goodwill & Intangibles",null,{"$f":"Assets!D31","v":0},null,null,"Reserves",null,{"$f":"Liabilities!D32","v":0}]
["Additional Franchises Information",null,null,null,null,"Labour Sales - Retail",null,{"$f":"Service!D14","v":2110000},null,null,null,"Other non-current assets",null,{"$f":"Assets!D32","v":0},null,null,"Retained (earnings)/losses",null,{"$f":"Liabilities!D33","v":2529310}]
["Franchise 1",null,{"$f":"'New Vehicles'!D24","v":"Ford"}]
["Units sold",null,{"$f":"'New Vehicles'!D25","v":1180},null,null,"Number of chargeable staff",null,null,"Productive",null,null,null,null,{"$f":"SUM(N28:N30)","v":2500000},null,null,null,null,{"$f":"SUM(S28:S30)","v":2529410}]
["Sales",null,{"$f":"'New Vehicles'!D26","v":38080000},null,null,"Qualified Technicians",null,{"$f":"Service!D17","v":22},{"$f":"Service!E17","v":1}]
["COS",null,{"$f":"'New Vehicles'!D27","v":35361000},null,null,"4th Year Apprentice",null,{"$f":"Service!D18","v":4},{"$f":"Service!E18","v":1},null,null,null,null,{"$f":"N25+N32","v":13967000},null,null,"Check (should be zero)",null,{"$f":"S24-S32","v":0}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles'!D28","v":1868000},null,null,"3rd Year Apprentice",null,{"$f":"Service!D19","v":3},{"$f":"Service!E19","v":0.9}]
[null,null,null,null,null,"2nd Year Apprentice",null,{"$f":"Service!D20","v":3},{"$f":"Service!E20","v":0.8}]
["Franchise 2",null,{"$f":"'New Vehicles'!D30","v":"Kia"},null,null,"1st Year Apprentice",null,{"$f":"Service!D21","v":6},{"$f":"Service!E21","v":0.5}]
["Units sold",null,{"$f":"'New Vehicles'!D31","v":510},null,null,"Foreman (add % productivity)",null,{"$f":"Service!D22","v":0},{"$f":"Service!E22","v":0}]
["Sales",null,{"$f":"'New Vehicles'!D32","v":16420000},null,null,null,null,{"$f":"(H33*I33)+(H34*I34)+(H35*I35)+(H36*I36)+(H37*I37)+(H38*I38)","v":34.1},"Adjusted"]
["COS",null,{"$f":"'New Vehicles'!D33","v":15315000},null,null,"Number of non-chargeable staff"]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles'!D34","v":747000},null,null,"Service Advisor",null,{"$f":"Service!D25","v":6}]
[null,null,null,null,null,"Other Staff",null,{"$f":"Service!D26","v":11}]
["Franchise 3",null,{"$f":"'New Vehicles'!D36","v":0},null,null,null,null,{"$f":"SUM(H41:H42)","v":17}]
["Units sold",null,{"$f":"'New Vehicles'!D37","v":0}]
["Sales",null,{"$f":"'New Vehicles'!D38","v":0},null,null,"Salaries & Comm.",null,{"$f":"Service!D29","v":659000}]
["COS",null,{"$f":"'New Vehicles'!D39","v":0}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles'!D40","v":0},null,null,"F&I"]
[]
["Used Vehicles",null,null,null,null,"New"]
[null,null,null,null,null,"Finance Income",null,{"$f":"'F&I'!D10","v":1485000}]
["Retail",null,null,null,null,"No. of contracts",null,{"$f":"'F&I'!D11","v":551}]
["Units Sold",null,{"$f":"'Used Vehicles'!D10","v":482},null,null,"Insurance Income",null,{"$f":"'F&I'!D12","v":121000}]
["Sales",null,{"$f":"'Used Vehicles'!D11","v":9818000}]
["COS",null,{"$f":"'Used Vehicles'!D12","v":8626000},null,null,"Used"]
["Aftermarket Gross",null,{"$f":"'Used Vehicles'!D13","v":0},null,null,"Finance Income",null,{"$f":"'F&I'!D15","v":0}]
["Advertising",null,{"$f":"'Used Vehicles'!D14","v":158000},null,null,"No. of contracts",null,{"$f":"'F&I'!D16","v":0}]
["Floorplan Interest",null,{"$f":"'Used Vehicles'!D15","v":0},null,null,"Insurance Income",null,{"$f":"'F&I'!D17","v":0}]
["Units on hand",null,{"$f":"'Used Vehicles'!D16","v":125}]
["Number of sales staff",null,{"$f":"'Used Vehicles'!D17","v":3},null,null,"No. of staff",null,{"$f":"'F&I'!D19","v":2}]
["Salaries & Commission",null,{"$f":"'Used Vehicles'!D18","v":386000},null,null,"Salaries & Commission",null,{"$f":"'F&I'!D20","v":350000}]
["  - sales staff & managers, excluding wholesale manager"]
["    ",null,null,null,null,"Admin"]
["Wholesale"]
["Units Sold",null,{"$f":"'Used Vehicles'!D22","v":717},null,null,"Net profit",null,{"$f":"Admin!D9","v":2215000}]
["Sales",null,{"$f":"'Used Vehicles'!D23","v":5024000},null,null,"Rent expense",null,{"$f":"Admin!D10","v":800000}]
["COS",null,{"$f":"'Used Vehicles'!D24","v":5079000},null,null,"Admin & DP salary & commission",null,{"$f":"Admin!D11","v":480000}]
[null,null,null,null,null,"Interest (Overdraft, working cap.)",null,{"$f":"Admin!D12","v":159000}]
[null,null,null,null,null,"Other Income (If applicable)",null,{"$f":"Admin!D13","v":0}]
[]
[]
[]
["Dealership Key Benchmark Analysis",null,null,null,null,null,null,null,null,null,null,"Dealership Key Benchmark Analysis"]
["Calculated Sheet - Current Period",null,null,null,null,null,null,null,null,null,null,"Calculated Sheet - Current Period"]
[]
["New",null,null,null,null,"Parts",null,null,null,null,null,"Profit Reconciliation"]
[]
["Units per month",null,{"$f":"C17/$C$11","v":140.83333333333334},null,null,"Monthly Sales",null,{"$f":"H16/$C$11","v":409083.33333333331},null,null,null,"NEW"]
["Retailed Units per month",null,{"$f":"C18/$C$11","v":140.83333333333334},null,null,"Gross Profit",null,{"$f":"H16-H17","v":1136000},null,null,null,"GP",null,{"$f":"H131","v":6439000}]
["Gross Profit (inc. holdback & A/market)",null,{"$f":"C19-C20+C22+C21","v":6439000},null,null,"Gross Profit %",null,{"$f":"H78/H16","v":0.2314116928091261},null,null,null,"Advertising",null,{"$f":"-C23","v":-366000}]
["Gross Profit Margin",null,{"$f":"C79/C19","v":0.11814678899082569},null,null,"Days supply",null,{"$f":"H19/((H77*(1-H79))/30.4167)","v":40.437362099125366},null,null,null,"Floorplan Interest",null,{"$f":"-C24","v":-383000}]
["Gross per unit",null,{"$f":"C79/C17","v":3810.0591715976329},null,null,"Mthly sales per staff",null,{"$f":"H77/H20","v":51135.416666666664},null,null,null,"Salaries & Commission",null,{"$f":"-C27","v":-960000}]
["Aftermarket per retail unit",null,{"$f":"C21/C18","v":0},null,null,"Mthly gross per staff",null,{"$f":"H78/H20/$C$11","v":11833.333333333334},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N78:N81)","v":4730000}]
["Days supply",null,{"$f":"C25/(C77/30.4167)","v":53.99414201183432},null,null,"$ sales per $ salary",null,{"$f":"H16/H21","v":14.610119047619047}]
["Units per sales staff per mth",null,{"$f":"C77/C26","v":15.648148148148149},null,null,"Gross ROI",null,{"$f":"(H78/H17)*(365/H80)","v":2.7177003709805199},null,null,null,"USED"]
["Gross per sales person per mth",null,{"$f":"(C79-C21)/C26/$C$11","v":59620.370370370372},null,null,null,null,null,null,null,null,"Retail"]
["Advertising per unit",null,{"$f":"C23/C17","v":216.5680473372781},null,null,"Service",null,null,null,null,null,"GP",null,{"$f":"C118","v":1192000}]
["Floorplan per unit",null,{"$f":"C24/C17","v":226.62721893491124},null,null,null,null,null,null,null,null,"Advertising",null,{"$f":"-C56","v":-158000}]
["Salaries & Comm. per unit",null,{"$f":"C27/C17","v":568.04733727810651},null,null,"Monthly Sales",null,{"$f":"H25/$C$11","v":424333.33333333331},null,null,null,"Floorplan Interest",null,{"$f":"-C57","v":0}]
["Gross ROI",null,{"$f":"(C79/C20)*(365/C83)","v":0.85893899081476399},null,null,"Gross Profit",null,{"$f":"H25-H26","v":3297000},null,null,null,"Salaries & Commission",null,{"$f":"-C60","v":-386000}]
[null,null,null,null,null,"Gross Profit %",null,{"$f":"H89/H25","v":0.64748625294579731},null,null,null,null,null,{"$f":"SUM(N86:N89)","v":648000}]
["Additional Franchises Information",null,null,null,null,"Monthly Labour Sales",null,{"$f":"H27/$C$11","v":334333.33333333331},null,null,null,"Wholesale"]
["Units per month",null,{"$f":"C32/$C$11","v":98.333333333333329},null,null,"Gross Profit",null,{"$f":"H27-H28-H29","v":2947000},null,null,null,"GP",null,{"$f":"C131","v":-55000}]
["Gross Profit (inc. holdback)",null,{"$f":"C33-C34+C35","v":4587000},null,null,"Gross Profit %",null,{"$f":"H92/H27","v":0.73454636091724823},null,null,null,"Adjusted Contribution",null,{"$f":"N90+N92","v":593000}]
["Gross Profit Margin",null,{"$f":"C93/C33","v":0.12045693277310925},null,null,"Mthly sales per technician",null,{"$f":"H91/H39","v":9804.4965786901266}]
["Gross per unit",null,{"$f":"C93/C32","v":3887.2881355932204},null,null,"Mthly labour gross per technician",null,{"$f":"H92/H39/$C$11","v":7201.857282502443},null,null,null,"PARTS"]
[null,null,null,null,null,"Unapplied time% labour COS",null,{"$f":"H29/(H28+H29)","v":0},null,null,null,"GP",null,{"$f":"H78","v":1136000}]
[null,null,null,null,null,"Non-chargeable salaries % gross",null,{"$f":"H45/H89","v":0.19987867758568395},null,null,null,"Salaries & Commission",null,{"$f":"-H21","v":-336000}]
["Units per month",null,{"$f":"C38/$C$11","v":42.5},null,null,"Chargeable/ non-chargeable",null,{"$f":"H39/H43","v":2.0058823529411764},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N96:N97)","v":800000}]
["Gross Profit (inc. holdback)",null,{"$f":"C39-C40+C41","v":1852000},null,null,"Technician to service advisor",null,{"$f":"H39/H41","v":5.6833333333333336}]
["Gross Profit Margin",null,{"$f":"C99/C39","v":0.11278928136419002},null,null,"Parts (workshop) /labour (retail)",null,{"$f":"H18/H30","v":0.83175355450236965},null,null,null,"SERVICE"]
["Gross per unit",null,{"$f":"C99/C38","v":3631.372549019608},null,null,null,null,null,null,null,null,"Labour GP",null,{"$f":"H92","v":2947000}]
[null,null,null,null,null,"F&I",null,null,null,null,null,"Other GP",null,{"$f":"H89-H92","v":350000}]
[null,null,null,null,null,null,null,null,null,null,null,"Unapplied time",null,{"$f":"-H29","v":0}]
["Units per month",null,{"$f":"C44/$C$11","v":0},null,null,"New Vehicles",null,null,null,null,null,"Salaries & Commission",null,{"$f":"-H45","v":-659000}]
["Gross Profit (inc. holdback)",null,{"$f":"C45-C46+C47","v":0},null,null,"Finance penetration",null,{"$f":"H51/(C18+C52)","v":0.25368324125230202},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N101:N104)","v":2638000}]
["Gross Profit Margin",null,{"$f":"C105/C45","v":{"$error":"#DIV/0!"}},null,null,"Income per contract ",null,{"$f":"H50/H51","v":2695.0998185117969}]
["Gross per unit",null,{"$f":"C105/C44","v":{"$error":"#DIV/0!"}},null,null,"Finance per retail unit ",null,{"$f":"H50/(C18+C52)","v":683.70165745856355},null,null,null,"F&I"]
[null,null,null,null,null,"Insurance per retail unit ",null,{"$f":"H52/(C18+C52)","v":55.709023941068139},null,null,null,"Finance - New",null,{"$f":"H50","v":1485000}]
["Used",null,null,null,null,null,null,null,null,null,null,"Finance - Used",null,{"$f":"H55","v":0}]
[null,null,null,null,null,"Used Vehicles",null,null,null,null,null,"Insurance - New",null,{"$f":"H52","v":121000}]
["Total Units sold",null,{"$f":"(C52+C64)","v":1199},null,null,"Finance penetration",null,{"$f":"H56/C52","v":0},null,null,null,"Insurance - Used",null,{"$f":"H57","v":0}]
["Total Units per month",null,{"$f":"C111/$C$11","v":99.916666666666671},null,null,"Income per contract ",null,{"$f":"H55/H56","v":{"$error":"#DIV/0!"}},null,null,null,"Salaries & Commission",null,{"$f":"-H60","v":-350000}]
["Gross Profit (inc. w/s gross)",null,{"$f":"(C53-C54+C55)+(C65-C66)","v":1137000},null,null,"Finance per retail unit ",null,{"$f":"H55/C52","v":0},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N108:N112)","v":1256000}]
["Gross Profit %",null,{"$f":"C113/C53","v":0.11580770014259523},null,null,"Insurance per retail unit ",null,{"$f":"H57/C52","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Total Departmental Contribution",null,{"$f":"N82++N93+N98+N105+N113","v":10017000}]
["Retail",null,null,null,null,"Total F&I Income",null,{"$f":"H50+H52+H55+H57","v":1606000}]
["Retail Units per month",null,{"$f":"C52/$C$11","v":40.166666666666664},null,null,"F&I Income per mth",null,{"$f":"H116/C11","v":133833.33333333334},null,null,null,"ADMIN"]
["Retail Gross Profit (inc. a/market)",null,{"$f":"C53-C54+C55","v":1192000},null,null,"F&I Income per staff per mth",null,{"$f":"H117/H59","v":66916.666666666672},null,null,null,"Rent expense",null,{"$f":"-H65","v":-800000}]
["Gross per unit (retail)",null,{"$f":"C118/C52","v":2473.0290456431535},null,null,"Units retailed per F&I staff per mth",null,{"$f":"(C18+C52)/H59/12","v":90.5},null,null,null,"Admin & DP salary & commission",null,{"$f":"-H66","v":-480000}]
["Aftermarket per unit",null,{"$f":"C55/C52","v":0},null,null,null,null,null,null,null,null,"Interest (Overdraft, working cap.)",null,{"$f":"-H67","v":-159000}]
["Days supply",null,{"$f":"C58/(C117/30.4167)","v":94.657780082987557},null,null,"Big Picture",null,null,null,null,null,"Other income",null,{"$f":"H68","v":0}]
["Units per sales staff per mth",null,{"$f":"C117/C59","v":13.388888888888888},null,null,null,null,null,null,null,null,"Other expenses",null,{"$f":"-(-H64+N118+N119+N120+N121+N115)","v":-6363000}]
["Gross per sales person per mth",null,{"$f":"(C118-C55)/C59/C11","v":33111.111111111109},null,null,"Total Sales (inc used w/s)",null,{"$f":"C19+C53+C65+H16+H25","v":79343000},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N118:N122)","v":-7802000}]
["Advertising per retail unit",null,{"$f":"C56/C52","v":327.80082987551867},null,null,"Total Gross (inc used w/s)",null,{"$f":"C79+C113+H78+H89","v":12009000}]
["Floorplan per retail unit",null,{"$f":"C57/C52","v":0},null,null,"Net Profit % sales",null,{"$f":"H64/H123","v":2.791676644442484E-2},null,null,null,"Net Profit",null,{"$f":"N115+N123","v":2215000}]
["Salaries & Comm. retail per retail unit",null,{"$f":"C60/C52","v":800.82987551867222},null,null,"Rent % Gross",null,{"$f":"H65/H124","v":6.6616704138562743E-2}]
["Used/new ratio",null,{"$f":"C117/C78","v":0.28520710059171595},null,null,"Admin & DP salary % Gross",null,{"$f":"H66/H124","v":3.9970022483137649E-2}]
[null,null,null,null,null,"Interest % Gross",null,{"$f":"H67/H124","v":1.3240069947539346E-2}]
["Wholesale"]
["Wholesale Units per month",null,{"$f":"C64/$C$11","v":59.75},null,null,"Gross contribution"]
["Wholesale Gross Profit",null,{"$f":"C65-C66","v":-55000},null,null,"New",{"$f":"H131/$H$124","v":0.53618119743525694},{"$f":"C79","v":6439000}]
["Gross per unit (wholesale)",null,{"$f":"C131/C64","v":-76.708507670850764},null,null,"Used",{"$f":"H132/$H$124","v":9.4678990756932299E-2},{"$f":"C113","v":1137000}]
[null,null,null,null,null,"Parts",{"$f":"H133/$H$124","v":9.4595719876759091E-2},{"$f":"H78","v":1136000}]
["Gross ROI",null,{"$f":"(C113/C54)*(365/C121)","v":0.50826190532386051},null,null,"Service",{"$f":"H134/$H$124","v":0.27454409193105173},{"$f":"H89","v":3297000}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Drop down List Box"]
[]
["Location",null,"Type"]
["Metro",null,"Non-Luxury"]
["Regional ",null,"Luxury"]
["Rural"]

{"sheet":"Benchmark","index":20,"n_rows":124,"n_cols":14,"rows_kept":124,"cut":false,"hidden":false,"merged":[[4,0,4,11],[12,0,12,11],[24,0,24,11],[31,6,39,6],[41,6,42,6],[74,0,74,11],[76,0,76,11],[78,0,78,11],[12,13,17,15],[61,0,61,11],[46,0,46,11]]}
[]
[]
[]
[]
["Key Benchmark Analysis"]
[]
["Dealership:",null,{"$f":"InputCurrent!C5","v":"Sample Motors"}]
[]
["Franchise(s):",null,{"$f":"InputCurrent!C7","v":"Ford, Kia"}]
["Location:",null,{"$f":"InputCurrent!C8","v":"Metro"}]
["Period:",null,{"$f":"InputCurrent!C10","v":"2014-06-30"}]
[]
["The Big Picture",null,null,null,null,null,null,null,null,null,null,null,null,"* Comparative analysis compares this period results against a previous period including a summary of the key movements between the periods."]
[]
["Dealership Profitability",null,null,null,null,null,null,"Gross Contribution"]
[null,null,null,null,"Benchmark",null,null,null,null,null,null,"Benchmark"]
["Net profit % sales",null,{"$f":"InputCurrent!H125","v":2.791676644442484E-2},null,"3-4%",null,null,"New",null,{"$f":"InputCurrent!G131","v":0.53618119743525694},null,0.32]
[null,null,null,null,null,null,null,"Used",null,{"$f":"InputCurrent!G132","v":9.4678990756932299E-2},null,0.24]
["Rent % Gross",null,{"$f":"InputCurrent!H126","v":6.6616704138562743E-2},null,0.09,null,null,"Front-end",null,{"$f":"SUM(J17:J18)","v":0.63086018819218925},null,{"$f":"SUM(L17:L18)","v":0.56000000000000005}]
["Admin & DP salary % Gross",null,{"$f":"InputCurrent!H127","v":3.9970022483137649E-2},null,0.06]
["Interest % Gross*",null,{"$f":"InputCurrent!H128","v":1.3240069947539346E-2},null,"-",null,null,"Parts",null,{"$f":"InputCurrent!G133","v":9.4595719876759091E-2},null,0.18]
[null,null,null,null,null,null,null,"Service",null,{"$f":"InputCurrent!G134","v":0.27454409193105173},null,0.26]
["* Include overdraft & working capital, excluding floorplan",null,null,null,null,null,null,"Back-end",null,{"$f":"SUM(J21:J22)","v":0.3691398118078108},null,{"$f":"SUM(L21:L22)","v":0.44}]
[]
["Vehicle Operation"]
[]
["New Vehicles",null,null,null,null,null,null,"Used Vehicles"]
[null,null,null,null,"Benchmark",null,null,null,null,null,null,"Benchmark"]
["Total units per month",null,{"$f":"InputCurrent!C77","v":140.83333333333334},null,null,null,null,"Total units per month",null,{"$f":"InputCurrent!C112","v":99.916666666666671}]
["Retail units per month",null,{"$f":"InputCurrent!C78","v":140.83333333333334},null,null,null,null,"Gross Profit %",null,{"$f":"InputCurrent!C114","v":0.11580770014259523},null,0.12]
["Gross profit %",null,{"$f":"InputCurrent!C80","v":0.11814678899082569},null,0.09]
["Gross profit per unit*",null,{"$f":"InputCurrent!C81","v":3810.0591715976329},null,2500,null,"Retail","Retail units per month",null,{"$f":"InputCurrent!C117","v":40.166666666666664}]
["Days supply",null,{"$f":"InputCurrent!C83","v":53.99414201183432},null,50,null,null,"Gross per unit",null,{"$f":"InputCurrent!C119","v":2473.0290456431535},null,2500]
["Units per sales staff per mth",null,{"$f":"InputCurrent!C84","v":15.648148148148149},null,14,null,null,"Days supply",null,{"$f":"InputCurrent!C121","v":94.657780082987557},null,50]
["Gross per sales person per mth",null,{"$f":"InputCurrent!C85","v":59620.370370370372},null,37000,null,null,"Units per sales staff per mth",null,{"$f":"InputCurrent!C122","v":13.388888888888888},null,12]
["Advertising per unit",null,{"$f":"InputCurrent!C86","v":216.5680473372781},null,175,null,null,"Gross per sales person per mth",null,{"$f":"InputCurrent!C123","v":33111.111111111109},null,30000]
["Floorplan per unit",null,{"$f":"InputCurrent!C87","v":226.62721893491124},null,350,null,null,"Advertising per unit",null,{"$f":"InputCurrent!C124","v":327.80082987551867},null,220]
["Salaries & Comm. per unit",null,{"$f":"InputCurrent!C88","v":568.04733727810651},null,875,null,null,"Floorplan per unit",null,{"$f":"InputCurrent!C125","v":0},null,130]
["Gross ROI",null,{"$f":"InputCurrent!C89","v":0.85893899081476399},null,0.75,null,null,"Salaries & Comm. per unit",null,{"$f":"InputCurrent!C126","v":800.82987551867222},null,1000]
[null,null,null,null,null,null,null,"Used/new ratio",null,{"$f":"InputCurrent!C127","v":0.28520710059171595},null,0.7]
["* Includes holdback, bonuses, and aftermarket"]
[null,null,null,null,null,null,"w/s","Wholesale units per month",null,{"$f":"InputCurrent!C130","v":59.75}]
[null,null,null,null,null,null,null,"Gross per unit (wholesale)",null,{"$f":"InputCurrent!C132","v":-76.708507670850764},null,0]
[]
[null,null,null,null,null,null,null,"Gross ROI",null,{"$f":"InputCurrent!C134","v":0.50826190532386051},null,0.8]
[]
["Fixed Operations"]
[]
["Parts",null,null,null,null,null,null,"Service"]
[null,null,null,null,"Benchmark",null,null,null,null,null,null,"Benchmark"]
["Monthly Sales",null,{"$f":"InputCurrent!H77","v":409083.33333333331},null,null,null,null,"Monthly Sales",null,{"$f":"InputCurrent!H88","v":424333.33333333331}]
["Gross Profit %",null,{"$f":"InputCurrent!H79","v":0.2314116928091261},null,0.25,null,null,"Gross Profit %",null,{"$f":"InputCurrent!H90","v":0.64748625294579731},null,0.65]
["Days supply",null,{"$f":"InputCurrent!H80","v":40.437362099125366},null,45,null,null,"Monthly Labour Sales",null,{"$f":"InputCurrent!H91","v":334333.33333333331}]
["Mthly gross per staff",null,{"$f":"InputCurrent!H82","v":11833.333333333334},null,20000,null,null,"Gross Profit %",null,{"$f":"InputCurrent!H93","v":0.73454636091724823},null,0.74]
["$ sales per $ salary",null,{"$f":"InputCurrent!H83","v":14.610119047619047},null,13,null,null,"Mthly labour gross per tech.*",null,{"$f":"InputCurrent!H95","v":7201.857282502443},null,12000]
["Gross ROI",null,{"$f":"InputCurrent!H84","v":2.7177003709805199},null,2,null,null,"Unapplied time % COS",null,{"$f":"InputCurrent!H96","v":0},null,0.05]
[null,null,null,null,null,null,null,"Non-chargeable salaries % gross",null,{"$f":"InputCurrent!H97","v":0.19987867758568395},null,0.3]
["* Apprentices and foreman are weighted to arrive at an adjusted ",null,null,null,null,null,null,"Chargeable to non chargeable",null,{"$f":"InputCurrent!H98","v":2.0058823529411764},null,"2 to 1"]
["   number of technicians.  Please refer to input sheet.",null,null,null,null,null,null,"Technician to service advisor",null,{"$f":"InputCurrent!H99","v":5.6833333333333336},null,"5 to 1"]
[null,null,null,null,null,null,null,"Parts/labour ratio",null,{"$f":"InputCurrent!H100","v":0.83175355450236965},null,0.75]
[]
["Finance & Insurance"]
[]
["New & Used Vehicles",null,null,null,"Benchmark"]
["Finance penetration",null,{"$f":"InputCurrent!H105","v":0.25368324125230202},null,0.45]
["Income per contract ",null,{"$f":"InputCurrent!H106","v":2695.0998185117969},null,2000]
["Finance per retail unit ",null,{"$f":"InputCurrent!H107","v":683.70165745856355},null,900]
["Insurance per retail unit ",null,{"$f":"InputCurrent!H108","v":55.709023941068139},null,100]
[]
["Total F&I Income per month",null,{"$f":"InputCurrent!H117","v":133833.33333333334}]
["F&I Income per staff per mth",null,{"$f":"InputCurrent!H118","v":66916.666666666672},null,60000]
["Units retailed per F&I staff per mth",null,{"$f":"InputCurrent!H119","v":90.5},null,60]
[]
[]
["The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one is entitled to rely on this information and no one should act on such information without appropriate professional advice obtained after a thorough examination of the particular situation."]
[]
["“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another’s acts or omissions. In the Australian context only, the use of the term 'Grant Thornton' may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited."]
[]
["Liability limited by a scheme approved under Professional Standards Legislation. Liability is limited in those States where a current scheme applies."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Location"]
["Metro",null,"Non-Luxury"]
["Regional ",null,"Luxury"]
["Rural"]

{"sheet":"InputPrior","index":21,"n_rows":205,"n_cols":19,"rows_kept":205,"cut":false,"hidden":true,"merged":[[72,0,72,9],[72,11,72,20],[199,0,199,2],[7,2,7,5],[8,2,8,5],[9,2,9,5],[10,2,10,5],[71,0,71,9],[71,11,71,20],[6,2,6,5],[0,0,0,9],[0,11,0,20],[1,0,1,9],[1,11,1,20],[4,2,4,5]]}
["Dealership Key Benchmark Analysis",null,null,null,null,null,null,null,null,null,null,"Dealership Key Benchmark Analysis"]
["Input Sheet - Prior Period",null,null,null,null,null,null,null,null,null,null,"Input Sheet - Prior Period"]
[]
[]
["Dealership:",null,{"$f":"'Dealership Details'!D9","v":"Sample Motors"},null,null,null,null,null,null,null,null,"ASSETS",null,null,null,null,"LIABILITIES"]
[]
["Franchise(s):",null,{"$f":"'Dealership Details'!D11","v":"Ford, Kia"},null,null,null,null,null,null,null,null,"Current Assets",null,null,null,null,"Current Liabilities"]
["Location:",null,{"$f":"'Dealership Details'!D12","v":"Metro"},null,null,null,null,null,null,null,null,"Cash",null,{"$f":"'Assets PY'!D10","v":-235332},null,null,"Trade creditors",null,{"$f":"'Liabilities PY'!D11","v":200000}]
["Type:",null,{"$f":"'Dealership Details'!D13","v":"Non-Luxury"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Floorplan",null,{"$f":"'Liabilities PY'!D12","v":6500000}]
["Period:",null,{"$f":"'Comparative Details'!D9","v":"2013-06-30"},null,null,null,null,null,null,null,null,"Trade debtor",null,null,null,null,"Short-term debt",null,{"$f":"'Liabilities PY'!D13","v":100000}]
["No. of months:",null,{"$f":"'Comparative Details'!D10","v":12},null,null,null,null,null,null,null,null,"Vehicle",null,{"$f":"'Assets PY'!D12","v":301000},null,null,"Other payables & provisions",null,{"$f":"'Liabilities PY'!D14","v":250000}]
[null,null,null,null,null,null,null,null,null,null,null,"Parts & Service",null,{"$f":"'Assets PY'!D13","v":318000}]
[null,null,null,null,null,null,null,null,null,null,null,"Factory",null,{"$f":"'Assets PY'!D14","v":150000},null,null,null,null,{"$f":"SUM(S8:S11)","v":7050000}]
["New Vehicles",null,null,null,null,"Parts",null,null,null,null,null,"Finance & Insurance",null,{"$f":"'Assets PY'!D15","v":75000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N11:N14)","v":844000},null,null,"Non-current Liabilities"]
["Total Dealership",null,null,null,null,"Sales",null,{"$f":"'Parts PY'!D9","v":4811000},null,null,null,"Inventories",null,null,null,null,"Long-term debt",null,{"$f":"'Liabilities PY'!D19","v":2000000}]
["Total units sold",null,{"$f":"'New Vehicles PY'!D10","v":1535},null,null,"COS",null,{"$f":"'Parts PY'!D10","v":3734000},null,null,null,"New",null,{"$f":"'Assets PY'!D18","v":5550000},null,null,"Other payables & provisions",null,{"$f":"'Liabilities PY'!D20","v":0}]
["Retail units",null,{"$f":"'New Vehicles PY'!D11","v":1535},null,null,"Sales to workshop",null,{"$f":"'Parts PY'!D11","v":1840000},null,null,null,"Used",null,{"$f":"'Assets PY'!D19","v":1282000},null,null,"Inter-group / Inter-company bal.",null,{"$f":"'Liabilities PY'!D21","v":0}]
["Sales",null,{"$f":"'New Vehicles PY'!D12","v":47368000},null,null,"Parts Inventory on hand",null,{"$f":"'Parts PY'!D12","v":335000},null,null,null,"Parts & Accessories",null,{"$f":"'Assets PY'!D20","v":335000}]
["COS",null,{"$f":"'New Vehicles PY'!D13","v":44144000},null,null,"Number of staff",null,{"$f":"'Parts PY'!D13","v":8},null,null,null,"Other",null,{"$f":"'Assets PY'!D21","v":0},null,null,null,null,{"$f":"SUM(S16:S18)","v":2000000}]
["Aftermarket gross (if not inc. above)",null,{"$f":"'New Vehicles PY'!D14","v":0},null,null,"Salaries & Comm.",null,{"$f":"'Parts PY'!D14","v":338000},null,null,null,null,null,{"$f":"SUM(N17:N20)","v":7167000}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles PY'!D15","v":2327000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S13+S20","v":9050000}]
["Advertising",null,{"$f":"'New Vehicles PY'!D16","v":366000},null,null,"Service",null,null,null,null,null,"Other current assets",null,{"$f":"'Assets PY'!D24","v":0}]
["Floorplan Interest",null,{"$f":"'New Vehicles PY'!D17","v":362000},null,null,null,null,null,null,null,null,null,null,null,null,null,"NET ASSETS",null,{"$f":"N34-S22","v":1116668}]
["Units on hand",null,{"$f":"'New Vehicles PY'!D18","v":197},null,null,"Total Sales",null,{"$f":"'Service PY'!D9","v":4653000},null,null,null,null,null,{"$f":"N8+N15+N21+N23","v":7775668}]
["Number of sales staff",null,{"$f":"'New Vehicles PY'!D19","v":10},null,null,"Total COS",null,{"$f":"'Service PY'!D10","v":1652000},null,null,null,null,null,null,null,null,"EQUITY"]
["Salaries & Commission",null,{"$f":"'New Vehicles PY'!D20","v":821000},null,null,"Labour Sales",null,{"$f":"'Service PY'!D11","v":3705000},null,null,null,"Non-current Assets"]
["  - sales staff & managers only",null,null,null,null,"Labour COS",null,{"$f":"'Service PY'!D12","v":1023000},null,null,null,"Property, plant & equipment",null,{"$f":"'Assets PY'!D30","v":2391000},null,null,"Contributed equity",null,{"$f":"'Liabilities PY'!D31","v":100}]
[null,null,null,null,null,"Unapplied time",null,{"$f":"'Service PY'!D13","v":0},null,null,null,"Goodwill & Intangibles",null,{"$f":"'Assets PY'!D31","v":0},null,null,"Reserves",null,{"$f":"'Liabilities PY'!D32","v":0}]
["Additional Franchises Information",null,null,null,null,"Labour Sales - Retail",null,{"$f":"'Service PY'!D14","v":1885000},null,null,null,"Other non-current assets",null,{"$f":"'Assets PY'!D32","v":0},null,null,"Retained (earnings)/losses",null,{"$f":"'Liabilities PY'!D33","v":1839024}]
["Franchise 1",null,{"$f":"'New Vehicles PY'!D24","v":"Ford"}]
["Units sold",null,{"$f":"'New Vehicles PY'!D25","v":1073},null,null,"Number of chargeable staff",null,null,"Productive",null,null,null,null,{"$f":"SUM(N28:N30)","v":2391000},null,null,null,null,{"$f":"SUM(S28:S30)","v":1839124}]
["Sales",null,{"$f":"'New Vehicles PY'!D26","v":31295000},null,null,"Qualified Technicians",null,{"$f":"'Service PY'!D17","v":21},{"$f":"'Service PY'!E17","v":1}]
["COS",null,{"$f":"'New Vehicles PY'!D27","v":29220000},null,null,"4th Year Apprentice",null,{"$f":"'Service PY'!D18","v":0},{"$f":"'Service PY'!E18","v":0},null,null,null,null,{"$f":"N25+N32","v":10166668},null,null,"Check (should be zero)",null,{"$f":"S24-S32","v":-722456}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles PY'!D28","v":1586000},null,null,"3rd Year Apprentice",null,{"$f":"'Service PY'!D19","v":4},{"$f":"'Service PY'!E19","v":1}]
[null,null,null,null,null,"2nd Year Apprentice",null,{"$f":"'Service PY'!D20","v":3},{"$f":"'Service PY'!E20","v":0.9}]
["Franchise 2",null,{"$f":"'New Vehicles PY'!D30","v":"Kia"},null,null,"1st Year Apprentice",null,{"$f":"'Service PY'!D21","v":3},{"$f":"'Service PY'!E21","v":0.5}]
["Units sold",null,{"$f":"'New Vehicles PY'!D31","v":462},null,null,"Foreman (add % productivity)",null,{"$f":"'Service PY'!D22","v":0},{"$f":"'Service PY'!E22","v":0}]
["Sales",null,{"$f":"'New Vehicles PY'!D32","v":16073000},null,null,null,null,{"$f":"(H33*I33)+(H34*I34)+(H35*I35)+(H36*I36)+(H37*I37)+(H38*I38)","v":29.2},"Adjusted"]
["COS",null,{"$f":"'New Vehicles PY'!D33","v":14924000},null,null,"Number of non-chargeable staff"]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles PY'!D34","v":741000},null,null,"Service Advisor",null,{"$f":"'Service PY'!D25","v":5}]
[null,null,null,null,null,"Other Staff",null,{"$f":"'Service PY'!D26","v":15}]
["Franchise 3",null,{"$f":"'New Vehicles PY'!D36","v":0},null,null,null,null,{"$f":"SUM(H41:H42)","v":20}]
["Units sold",null,{"$f":"'New Vehicles PY'!D37","v":0}]
["Sales",null,{"$f":"'New Vehicles PY'!D38","v":0},null,null,"Salaries & Comm.",null,{"$f":"'Service PY'!D29","v":575000}]
["COS",null,{"$f":"'New Vehicles PY'!D39","v":0}]
["Holdback and factory bonuses",null,{"$f":"'New Vehicles PY'!D40","v":0},null,null,"F&I"]
[]
["Used Vehicles",null,null,null,null,"New"]
[null,null,null,null,null,"Finance Income",null,{"$f":"'F&I PY'!D10","v":1332000}]
["Retail",null,null,null,null,"No. of contracts",null,{"$f":"'F&I PY'!D11","v":497}]
["Units Sold",null,{"$f":"'Used Vehicles PY'!D10","v":495},null,null,"Insurance Income",null,{"$f":"'F&I PY'!D12","v":115000}]
["Sales",null,{"$f":"'Used Vehicles PY'!D11","v":9602000}]
["COS",null,{"$f":"'Used Vehicles PY'!D12","v":8561000},null,null,"Used"]
["Aftermarket Gross",null,{"$f":"'Used Vehicles PY'!D13","v":0},null,null,"Finance Income",null,{"$f":"'F&I PY'!D15","v":0}]
["Advertising",null,{"$f":"'Used Vehicles PY'!D14","v":173000},null,null,"No. of contracts",null,{"$f":"'F&I PY'!D16","v":0}]
["Floorplan Interest",null,{"$f":"'Used Vehicles PY'!D15","v":0},null,null,"Insurance Income",null,{"$f":"'F&I PY'!D17","v":0}]
["Units on hand",null,{"$f":"'Used Vehicles PY'!D16","v":52}]
["Number of sales staff",null,{"$f":"'Used Vehicles PY'!D17","v":2.5},null,null,"No. of staff",null,{"$f":"'F&I PY'!D19","v":2}]
["Salaries & Commission",null,{"$f":"'Used Vehicles PY'!D18","v":438532},null,null,"Salaries & Commission",null,{"$f":"'F&I PY'!D20","v":268000}]
["  - sales staff & managers, excluding wholesale manager"]
["    ",null,null,null,null,"Admin"]
["Wholesale"]
["Units Sold",null,{"$f":"'Used Vehicles PY'!D22","v":737},null,null,"Net profit",null,{"$f":"'Admin PY'!D9","v":1575000}]
["Sales",null,{"$f":"'Used Vehicles PY'!D23","v":4657000},null,null,"Rent expense",null,{"$f":"'Admin PY'!D10","v":788000}]
["COS",null,{"$f":"'Used Vehicles PY'!D24","v":4508000},null,null,"Admin & DP salary & commission",null,{"$f":"'Admin PY'!D11","v":530000}]
[null,null,null,null,null,"Interest (Overdraft, working cap.)",null,{"$f":"'Admin PY'!D12","v":155000}]
[null,null,null,null,null,"Other Income (If applicable)",null,{"$f":"'Admin PY'!D13","v":0}]
[]
[]
[]
["Dealership Key Benchmark Analysis",null,null,null,null,null,null,null,null,null,null,"Dealership Key Benchmark Analysis"]
["Calculated Sheet - Prior Period",null,null,null,null,null,null,null,null,null,null,"Calculated Sheet - Prior Period"]
[]
["New",null,null,null,null,"Parts",null,null,null,null,null,"Profit Reconciliation"]
[]
["Units per month",null,{"$f":"C17/$C$11","v":127.91666666666667},null,null,"Monthly Sales",null,{"$f":"H16/$C$11","v":400916.66666666669},null,null,null,"NEW"]
["Retailed Units per month",null,{"$f":"C18/$C$11","v":127.91666666666667},null,null,"Gross Profit",null,{"$f":"H16-H17","v":1077000},null,null,null,"GP",null,{"$f":"H131","v":5551000}]
["Gross Profit (inc. holdback & A/market)",null,{"$f":"C19-C20+C22+C21","v":5551000},null,null,"Gross Profit %",null,{"$f":"H78/H16","v":0.22386198295572646},null,null,null,"Advertising",null,{"$f":"-C23","v":-366000}]
["Gross Profit Margin",null,{"$f":"C79/C19","v":0.11718881945617295},null,null,"Days supply",null,{"$f":"H19/((H77*(1-H79))/30.4167)","v":32.746420460632024},null,null,null,"Floorplan Interest",null,{"$f":"-C24","v":-362000}]
["Gross per unit",null,{"$f":"C79/C17","v":3616.2866449511403},null,null,"Mthly sales per staff",null,{"$f":"H77/H20","v":50114.583333333336},null,null,null,"Salaries & Commission",null,{"$f":"-C27","v":-821000}]
["Aftermarket per retail unit",null,{"$f":"C21/C18","v":0},null,null,"Mthly gross per staff",null,{"$f":"H78/H20/$C$11","v":11218.75},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N78:N81)","v":4002000}]
["Days supply",null,{"$f":"C25/(C77/30.4167)","v":46.843699543973941},null,null,"$ sales per $ salary",null,{"$f":"H16/H21","v":14.233727810650887}]
["Units per sales staff per mth",null,{"$f":"C77/C26","v":12.791666666666668},null,null,"Gross ROI",null,{"$f":"(H78/H17)*(365/H80)","v":3.2149218499323013},null,null,null,"USED"]
["Gross per sales person per mth",null,{"$f":"(C79-C21)/C26/$C$11","v":46258.333333333336},null,null,null,null,null,null,null,null,"Retail"]
["Advertising per unit",null,{"$f":"C23/C17","v":238.43648208469057},null,null,"Service",null,null,null,null,null,"GP",null,{"$f":"C118","v":1041000}]
["Floorplan per unit",null,{"$f":"C24/C17","v":235.83061889250814},null,null,null,null,null,null,null,null,"Advertising",null,{"$f":"-C56","v":-173000}]
["Salaries & Comm. per unit",null,{"$f":"C27/C17","v":534.85342019543975},null,null,"Monthly Sales",null,{"$f":"H25/$C$11","v":387750},null,null,null,"Floorplan Interest",null,{"$f":"-C57","v":0}]
["Gross ROI",null,{"$f":"(C79/C20)*(365/C83)","v":0.97980854330953548},null,null,"Gross Profit",null,{"$f":"H25-H26","v":3001000},null,null,null,"Salaries & Commission",null,{"$f":"-C60","v":-438532}]
[null,null,null,null,null,"Gross Profit %",null,{"$f":"H89/H25","v":0.64496024070492153},null,null,null,null,null,{"$f":"SUM(N86:N89)","v":429468}]
["Additional Franchises Information",null,null,null,null,"Monthly Labour Sales",null,{"$f":"H27/$C$11","v":308750},null,null,null,"Wholesale"]
["Units per month",null,{"$f":"C32/$C$11","v":89.416666666666671},null,null,"Gross Profit",null,{"$f":"H27-H28-H29","v":2682000},null,null,null,"GP",null,{"$f":"C131","v":149000}]
["Gross Profit (inc. holdback)",null,{"$f":"C33-C34+C35","v":3661000},null,null,"Gross Profit %",null,{"$f":"H92/H27","v":0.72388663967611333},null,null,null,"Adjusted Contribution",null,{"$f":"N90+N92","v":578468}]
["Gross Profit Margin",null,{"$f":"C93/C33","v":0.11698354369707621},null,null,"Mthly sales per technician",null,{"$f":"H91/H39","v":10573.630136986301}]
["Gross per unit",null,{"$f":"C93/C32","v":3411.9291705498604},null,null,"Mthly labour gross per technician",null,{"$f":"H92/H39/$C$11","v":7654.1095890410952},null,null,null,"PARTS"]
[null,null,null,null,null,"Unapplied time% labour COS",null,{"$f":"H29/(H28+H29)","v":0},null,null,null,"GP",null,{"$f":"H78","v":1077000}]
[null,null,null,null,null,"Non-chargeable salaries % gross",null,{"$f":"H45/H89","v":0.19160279906697766},null,null,null,"Salaries & Commission",null,{"$f":"-H21","v":-338000}]
["Units per month",null,{"$f":"C38/$C$11","v":38.5},null,null,"Chargeable/ non-chargeable",null,{"$f":"H39/H43","v":1.46},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N96:N97)","v":739000}]
["Gross Profit (inc. holdback)",null,{"$f":"C39-C40+C41","v":1890000},null,null,"Technician to service advisor",null,{"$f":"H39/H41","v":5.84}]
["Gross Profit Margin",null,{"$f":"C99/C39","v":0.11758850245753749},null,null,"Parts (workshop) /labour (retail)",null,{"$f":"H18/H30","v":0.97612732095490717},null,null,null,"SERVICE"]
["Gross per unit",null,{"$f":"C99/C38","v":4090.909090909091},null,null,null,null,null,null,null,null,"Labour GP",null,{"$f":"H92","v":2682000}]
[null,null,null,null,null,"F&I",null,null,null,null,null,"Other GP",null,{"$f":"H89-H92","v":319000}]
[null,null,null,null,null,null,null,null,null,null,null,"Unapplied time",null,{"$f":"-H29","v":0}]
["Units per month",null,{"$f":"C44/$C$11","v":0},null,null,"New Vehicles",null,null,null,null,null,"Salaries & Commission",null,{"$f":"-H45","v":-575000}]
["Gross Profit (inc. holdback)",null,{"$f":"C45-C46+C47","v":0},null,null,"Finance penetration",null,{"$f":"H51/(C18+C52)","v":0.24482758620689654},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N101:N104)","v":2426000}]
["Gross Profit Margin",null,{"$f":"C105/C45","v":{"$error":"#DIV/0!"}},null,null,"Income per contract ",null,{"$f":"H50/H51","v":2680.0804828973842}]
["Gross per unit",null,{"$f":"C105/C44","v":{"$error":"#DIV/0!"}},null,null,"Finance per retail unit ",null,{"$f":"H50/(C18+C52)","v":656.1576354679803},null,null,null,"F&I"]
[null,null,null,null,null,"Insurance per retail unit ",null,{"$f":"H52/(C18+C52)","v":56.650246305418719},null,null,null,"Finance - New",null,{"$f":"H50","v":1332000}]
["Used",null,null,null,null,null,null,null,null,null,null,"Finance - Used",null,{"$f":"H55","v":0}]
[null,null,null,null,null,"Used Vehicles",null,null,null,null,null,"Insurance - New",null,{"$f":"H52","v":115000}]
["Total Units sold",null,{"$f":"(C52+C64)","v":1232},null,null,"Finance penetration",null,{"$f":"H56/C52","v":0},null,null,null,"Insurance - Used",null,{"$f":"H57","v":0}]
["Total Units per month",null,{"$f":"C111/$C$11","v":102.66666666666667},null,null,"Income per contract ",null,{"$f":"H55/H56","v":{"$error":"#DIV/0!"}},null,null,null,"Salaries & Commission",null,{"$f":"-H60","v":-268000}]
["Gross Profit (inc. w/s gross)",null,{"$f":"(C53-C54+C55)+(C65-C66)","v":1190000},null,null,"Finance per retail unit ",null,{"$f":"H55/C52","v":0},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N108:N112)","v":1179000}]
["Gross Profit %",null,{"$f":"C113/C53","v":0.12393251405957093},null,null,"Insurance per retail unit ",null,{"$f":"H57/C52","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Total Departmental Contribution",null,{"$f":"N82++N93+N98+N105+N113","v":8924468}]
["Retail",null,null,null,null,"Total F&I Income",null,{"$f":"H50+H52+H55+H57","v":1447000}]
["Retail Units per month",null,{"$f":"C52/$C$11","v":41.25},null,null,"F&I Income per mth",null,{"$f":"H116/C11","v":120583.33333333333},null,null,null,"ADMIN"]
["Retail Gross Profit (inc. a/market)",null,{"$f":"C53-C54+C55","v":1041000},null,null,"F&I Income per staff per mth",null,{"$f":"H117/H59","v":60291.666666666664},null,null,null,"Rent expense",null,{"$f":"-H65","v":-788000}]
["Gross per unit (retail)",null,{"$f":"C118/C52","v":2103.030303030303},null,null,"Units retailed per F&I staff per mth",null,{"$f":"(C18+C52)/H59/12","v":84.583333333333329},null,null,null,"Admin & DP salary & commission",null,{"$f":"-H66","v":-530000}]
["Aftermarket per unit",null,{"$f":"C55/C52","v":0},null,null,null,null,null,null,null,null,"Interest (Overdraft, working cap.)",null,{"$f":"-H67","v":-155000}]
["Days supply",null,{"$f":"C58/(C117/30.4167)","v":38.343476363636363},null,null,"Big Picture",null,null,null,null,null,"Other income",null,{"$f":"H68","v":0}]
["Units per sales staff per mth",null,{"$f":"C117/C59","v":16.5},null,null,null,null,null,null,null,null,"Other expenses",null,{"$f":"-(-H64+N118+N119+N120+N121+N115)","v":-5876468}]
["Gross per sales person per mth",null,{"$f":"(C118-C55)/C59/C11","v":34700},null,null,"Total Sales (inc used w/s)",null,{"$f":"C19+C53+C65+H16+H25","v":71091000},null,null,null,"Adjusted Contribution",null,{"$f":"SUM(N118:N122)","v":-7349468}]
["Advertising per retail unit",null,{"$f":"C56/C52","v":349.49494949494948},null,null,"Total Gross (inc used w/s)",null,{"$f":"C79+C113+H78+H89","v":10819000}]
["Floorplan per retail unit",null,{"$f":"C57/C52","v":0},null,null,"Net Profit % sales",null,{"$f":"H64/H123","v":2.2154703126978099E-2},null,null,null,"Net Profit",null,{"$f":"N115+N123","v":1575000}]
["Salaries & Comm. retail per retail unit",null,{"$f":"C60/C52","v":885.92323232323236},null,null,"Rent % Gross",null,{"$f":"H65/H124","v":7.2834827618079301E-2}]
["Used/new ratio",null,{"$f":"C117/C78","v":0.32247557003257327},null,null,"Admin & DP salary % Gross",null,{"$f":"H66/H124","v":4.8987891672058415E-2}]
[null,null,null,null,null,"Interest % Gross",null,{"$f":"H67/H124","v":1.4326647564469915E-2}]
["Wholesale"]
["Wholesale Units per month",null,{"$f":"C64/$C$11","v":61.416666666666664},null,null,"Gross contribution"]
["Wholesale Gross Profit",null,{"$f":"C65-C66","v":149000},null,null,"New",{"$f":"H131/$H$124","v":0.51307884277659677},{"$f":"C79","v":5551000}]
["Gross per unit (wholesale)",null,{"$f":"C131/C64","v":202.17096336499321},null,null,"Used",{"$f":"H132/$H$124","v":0.10999168130141418},{"$f":"C113","v":1190000}]
[null,null,null,null,null,"Parts",{"$f":"H133/$H$124","v":9.9547093076994178E-2},{"$f":"H78","v":1077000}]
["Gross ROI",null,{"$f":"(C113/C54)*(365/C121)","v":1.3231949773715797},null,null,"Service",{"$f":"H134/$H$124","v":0.27738238284499489},{"$f":"H89","v":3001000}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Drop down List Box"]
[]
["Location",null,"Type"]
["Metro",null,"Non-Luxury"]
["Regional ",null,"Luxury"]
["Rural"]

{"sheet":"Comparative","index":22,"n_rows":126,"n_cols":12,"rows_kept":126,"cut":false,"hidden":false,"merged":[[73,0,73,11],[75,0,75,11],[77,0,77,11],[61,0,61,11],[4,0,4,11],[12,0,12,11],[24,0,24,11],[31,6,39,6],[41,6,42,6],[46,0,46,11]]}
[]
[]
[]
[]
["Key Comparative Analysis"]
[]
["Dealership:",null,{"$f":"InputCurrent!C5","v":"Sample Motors"}]
[]
["Franchise(s):",null,{"$f":"InputCurrent!C7","v":"Ford, Kia"}]
["Location:",null,{"$f":"InputCurrent!C8","v":"Metro"}]
["Period:",null,{"$f":"InputCurrent!C10","v":"2014-06-30"}]
[]
["The Big Picture"]
[]
["Dealership Profitability",null,{"$f":"C11","v":"2014-06-30"},null,{"$f":"InputPrior!C10","v":"2013-06-30"},null,null,"Gross Contribution",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E15","v":"2013-06-30"}]
[]
["Net profit % sales",{"$f":"IF(C17>E17,\"p\",IF(C17=E17,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H125","v":2.791676644442484E-2},null,{"$f":"InputPrior!H125","v":2.2154703126978099E-2},null,null,"New",null,{"$f":"InputCurrent!G131","v":0.53618119743525694},null,{"$f":"InputPrior!G131","v":0.51307884277659677}]
[null,null,null,null,null,null,null,"Used",null,{"$f":"InputCurrent!G132","v":9.4678990756932299E-2},null,{"$f":"InputPrior!G132","v":0.10999168130141418}]
["Rent % Gross",{"$f":"IF(C19>E19,\"p\",IF(C19=E19,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!H126","v":6.6616704138562743E-2},null,{"$f":"InputPrior!H126","v":7.2834827618079301E-2},null,null,"Front-end",null,{"$f":"SUM(J17:J18)","v":0.63086018819218925},null,{"$f":"SUM(L17:L18)","v":0.623070524078011}]
["Admin & DP salary % Gross",{"$f":"IF(C20>E20,\"p\",IF(C20=E20,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!H127","v":3.9970022483137649E-2},null,{"$f":"InputPrior!H127","v":4.8987891672058415E-2}]
["Interest % Gross*",{"$f":"IF(C21>E21,\"p\",IF(C21=E21,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!H128","v":1.3240069947539346E-2},null,{"$f":"InputPrior!H128","v":1.4326647564469915E-2},null,null,"Parts",null,{"$f":"InputCurrent!G133","v":9.4595719876759091E-2},null,{"$f":"InputPrior!G133","v":9.9547093076994178E-2}]
[null,null,null,null,null,null,null,"Service",null,{"$f":"InputCurrent!G134","v":0.27454409193105173},null,{"$f":"InputPrior!G134","v":0.27738238284499489}]
["* Include overdraft & working capital, excluding floorplan",null,null,null,null,null,null,"Back-end",null,{"$f":"SUM(J21:J22)","v":0.3691398118078108},null,{"$f":"SUM(L21:L22)","v":0.37692947592198905}]
[]
["Vehicle Operation"]
[]
["New Vehicles",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E15","v":"2013-06-30"},null,null,"Used Vehicles",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E15","v":"2013-06-30"}]
[]
["Total units per month",{"$f":"IF(C29>E29,\"p\",IF(C29=E29,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C77","v":140.83333333333334},null,{"$f":"InputPrior!C77","v":127.91666666666667},null,null,"Total units per month",{"$f":"IF(J29>L29,\"p\",IF(J29=L29,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C112","v":99.916666666666671},null,{"$f":"InputPrior!C112","v":102.66666666666667}]
["Retail units per month",{"$f":"IF(C30>E30,\"p\",IF(C30=E30,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C78","v":140.83333333333334},null,{"$f":"InputPrior!C78","v":127.91666666666667},null,null,"Gross Profit %",{"$f":"IF(J30>L30,\"p\",IF(J30=L30,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C114","v":0.11580770014259523},null,{"$f":"InputPrior!C114","v":0.12393251405957093}]
["Gross profit %","p",{"$f":"InputCurrent!C80","v":0.11814678899082569},null,{"$f":"InputPrior!C80","v":0.11718881945617295}]
["Gross profit per unit*","p",{"$f":"InputCurrent!C81","v":3810.0591715976329},null,{"$f":"InputPrior!C81","v":3616.2866449511403},null,"Retail","Retail units per month","q",{"$f":"InputCurrent!C117","v":40.166666666666664},null,{"$f":"InputPrior!C117","v":41.25}]
["Days supply","p",{"$f":"InputCurrent!C83","v":53.99414201183432},null,{"$f":"InputPrior!C83","v":46.843699543973941},null,null,"Gross per unit","p",{"$f":"InputCurrent!C119","v":2473.0290456431535},null,{"$f":"InputPrior!C119","v":2103.030303030303}]
["Units per sales staff per mth","p",{"$f":"InputCurrent!C84","v":15.648148148148149},null,{"$f":"InputPrior!C84","v":12.791666666666668},null,null,"Days supply","p",{"$f":"InputCurrent!C121","v":94.657780082987557},null,{"$f":"InputPrior!C121","v":38.343476363636363}]
["Gross per sales person per mth","p",{"$f":"InputCurrent!C85","v":59620.370370370372},null,{"$f":"InputPrior!C85","v":46258.333333333336},null,null,"Units per sales staff per mth","q",{"$f":"InputCurrent!C122","v":13.388888888888888},null,{"$f":"InputPrior!C122","v":16.5}]
["Advertising per unit","q",{"$f":"InputCurrent!C86","v":216.5680473372781},null,{"$f":"InputPrior!C86","v":238.43648208469057},null,null,"Gross per sales person per mth","q",{"$f":"InputCurrent!C123","v":33111.111111111109},null,{"$f":"InputPrior!C123","v":34700}]
["Floorplan per unit","q",{"$f":"InputCurrent!C87","v":226.62721893491124},null,{"$f":"InputPrior!C87","v":235.83061889250814},null,null,"Advertising per unit","q",{"$f":"InputCurrent!C124","v":327.80082987551867},null,{"$f":"InputPrior!C124","v":349.49494949494948}]
["Salaries & Comm. per unit","p",{"$f":"InputCurrent!C88","v":568.04733727810651},null,{"$f":"InputPrior!C88","v":534.85342019543975},null,null,"Floorplan per unit","1",{"$f":"InputCurrent!C125","v":0},null,{"$f":"InputPrior!C125","v":0}]
["Gross ROI","q",{"$f":"InputCurrent!C89","v":0.85893899081476399},null,{"$f":"InputPrior!C89","v":0.97980854330953548},null,null,"Salaries & Comm. per unit","q",{"$f":"InputCurrent!C126","v":800.82987551867222},null,{"$f":"InputPrior!C126","v":885.92323232323236}]
[null,null,null,null,null,null,null,"Used/new ratio","q",{"$f":"InputCurrent!C127","v":0.28520710059171595},null,{"$f":"InputPrior!C127","v":0.32247557003257327}]
["* Includes holdback, bonuses, and aftermarket"]
[null,null,null,null,null,null,"w/s","Wholesale units per month","q",{"$f":"InputCurrent!C130","v":59.75},null,{"$f":"InputPrior!C130","v":61.416666666666664}]
[null,null,null,null,null,null,null,"Gross per unit (wholesale)","q",{"$f":"InputCurrent!C132","v":-76.708507670850764},null,{"$f":"InputPrior!C132","v":202.17096336499321}]
[]
[null,null,null,null,null,null,null,"Gross ROI","q",{"$f":"InputCurrent!C134","v":0.50826190532386051},null,{"$f":"InputPrior!C134","v":1.3231949773715797}]
[]
["Fixed Operations"]
[]
["Parts",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E15","v":"2013-06-30"},null,null,"Service",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E15","v":"2013-06-30"}]
[]
["Monthly Sales",{"$f":"IF(C51>E51,\"p\",IF(C51=E51,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H77","v":409083.33333333331},null,{"$f":"InputPrior!H77","v":400916.66666666669},null,null,"Monthly Sales",{"$f":"IF(J51>L51,\"p\",IF(J51=L51,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H88","v":424333.33333333331},null,{"$f":"InputPrior!H88","v":387750}]
["Gross Profit %","p",{"$f":"InputCurrent!H79","v":0.2314116928091261},null,{"$f":"InputPrior!H79","v":0.22386198295572646},null,null,"Gross Profit %",{"$f":"IF(J52>L52,\"p\",IF(J52=L52,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H90","v":0.64748625294579731},null,{"$f":"InputPrior!H90","v":0.64496024070492153}]
["Days supply","p",{"$f":"InputCurrent!H80","v":40.437362099125366},null,{"$f":"InputPrior!H80","v":32.746420460632024},null,null,"Monthly Labour Sales","p",{"$f":"InputCurrent!H91","v":334333.33333333331},null,{"$f":"InputPrior!H91","v":308750}]
["Mthly gross per staff","p",{"$f":"InputCurrent!H82","v":11833.333333333334},null,{"$f":"InputPrior!H82","v":11218.75},null,null,"Gross Profit %","p",{"$f":"InputCurrent!H93","v":0.73454636091724823},null,{"$f":"InputPrior!H93","v":0.72388663967611333}]
["$ sales per $ salary","p",{"$f":"InputCurrent!H83","v":14.610119047619047},null,{"$f":"InputPrior!H83","v":14.233727810650887},null,null,"Mthly labour gross per tech.*","q",{"$f":"InputCurrent!H95","v":7201.857282502443},null,{"$f":"InputPrior!H95","v":7654.1095890410952}]
["Gross ROI","q",{"$f":"InputCurrent!H84","v":2.7177003709805199},null,{"$f":"InputPrior!H84","v":3.2149218499323013},null,null,"Unapplied time % COS","1",{"$f":"InputCurrent!H96","v":0},null,{"$f":"InputPrior!H96","v":0}]
[null,null,null,null,null,null,null,"Non-chargeable salaries % gross","p",{"$f":"InputCurrent!H97","v":0.19987867758568395},null,{"$f":"InputPrior!H97","v":0.19160279906697766}]
["* Apprentices and foreman are weighted to arrive at an adjusted ",null,null,null,null,null,null,"Chargeable to non chargeable","p",{"$f":"InputCurrent!H98","v":2.0058823529411764},null,{"$f":"InputPrior!H98","v":1.46}]
["   number of technicians.  Please refer to input sheet.",null,null,null,null,null,null,"Technician to service advisor","q",{"$f":"InputCurrent!H99","v":5.6833333333333336},null,{"$f":"InputPrior!H99","v":5.84}]
[null,null,null,null,null,null,null,"Parts/labour ratio","q",{"$f":"InputCurrent!H100","v":0.83175355450236965},null,{"$f":"InputPrior!H100","v":0.97612732095490717}]
[]
["Finance & Insurance"]
[]
["New & Used Vehicles",null,{"$f":"C15","v":"2014-06-30"},null,{"$f":"E27","v":"2013-06-30"}]
["Finance penetration",{"$f":"IF(C65>E65,\"p\",IF(C65=E65,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H105","v":0.25368324125230202},null,{"$f":"InputPrior!H105","v":0.24482758620689654}]
["Income per contract ",{"$f":"IF(C66>E66,\"p\",IF(C66=E66,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H106","v":2695.0998185117969},null,{"$f":"InputPrior!H106","v":2680.0804828973842}]
["Finance per retail unit ","p",{"$f":"InputCurrent!H107","v":683.70165745856355},null,{"$f":"InputPrior!H107","v":656.1576354679803}]
["Insurance per retail unit ","q",{"$f":"InputCurrent!H108","v":55.709023941068139},null,{"$f":"InputPrior!H108","v":56.650246305418719}]
[]
["Total F&I Income per month","p",{"$f":"InputCurrent!H117","v":133833.33333333334},null,{"$f":"InputPrior!H117","v":120583.33333333333}]
["F&I Income per staff per mth","p",{"$f":"InputCurrent!H118","v":66916.666666666672},null,{"$f":"InputPrior!H118","v":60291.666666666664}]
["Units retailed per F&I staff per mth","p",{"$f":"InputCurrent!H119","v":90.5},null,{"$f":"InputPrior!H119","v":84.583333333333329}]
[]
["The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one is entitled to rely on this information and no one should act on such information without appropriate professional advice obtained after a thorough examination of the particular situation."]
[]
["“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another’s acts or omissions. In the Australian context only, the use of the term 'Grant Thornton' may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited."]
[]
["Liability limited by a scheme approved under Professional Standards Legislation. Liability is limited in those States where a current scheme applies."]
[]
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[]
["Location"]
["Metro",null,"Non-Luxury"]
["Regional ",null,"Luxury"]
["Rural"]

{"sheet":"Movement","index":23,"n_rows":145,"n_cols":11,"rows_kept":145,"cut":false,"hidden":false,"merged":[[4,0,4,11],[140,0,140,11],[142,0,142,11],[144,0,144,11]]}
[]
[]
[]
[]
["Key Movements Analysis"]
[]
["Dealership:",null,null,{"$f":"InputCurrent!C5","v":"Sample Motors"}]
[]
["Franchise(s):",null,null,{"$f":"InputCurrent!C7","v":"Ford, Kia"}]
["Location:",null,null,{"$f":"InputCurrent!C8","v":"Metro"}]
["Period:",null,null,{"$f":"InputCurrent!C10","v":"2014-06-30"}]
[]
[]
["Net Profit Movement"]
[null,null,null,null,null,null,null,null,"Net Profit",null,"% Sales"]
[]
["Current Period Net Profit",null,null,null,null,null,{"$f":"D11","v":"2014-06-30"},null,{"$f":"InputCurrent!H64","v":2215000},null,{"$f":"InputCurrent!H125","v":2.791676644442484E-2}]
["Prior Period Net Profit",null,null,null,null,null,{"$f":"InputPrior!C10","v":"2013-06-30"},null,{"$f":"InputPrior!H64","v":1575000},null,{"$f":"InputPrior!H125","v":2.2154703126978099E-2}]
[]
[{"$f":"IF(I20>0,\"Net Profit Increase\",\"Net Profit Decrease\")","v":"Net Profit Increase"},null,null,null,null,null,null,{"$f":"IF(I20>0,\"p\",IF(I20=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H64-InputPrior!H64","v":640000},null,{"$f":"K17-K18","v":5.7620633174467403E-3}]
[]
[]
["New Vehicles Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(K26>0,\"Increased\",\"Decreased\")","v":"Increased"},"Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K26>0,\"p\",IF(K26=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C79-InputPrior!C79","v":888000}]
[null,"Units sold",{"$f":"IF(D27>0,\"p\",IF(D27=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C17-InputPrior!C17","v":155},"x",{"$f":"InputPrior!C81","v":3616.2866449511403},"per unit","=",{"$f":"D27*F27","v":560524.42996742669}]
[null,"Gross profit per unit",{"$f":"IF(D28>0,\"p\",IF(D28=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C81-InputPrior!C81","v":193.77252664649268},"x",{"$f":"InputCurrent!C17","v":1690},"units ","=",{"$f":"F28*D28","v":327475.57003257261}]
[]
[{"$f":"IF(-K30>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Advertising ",null,null,null,null,null,null,null,{"$f":"IF(K30>0,\"p\",IF(K30=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!N79-InputPrior!N79","v":0}]
[null,"Units sold",{"$f":"IF(D31>0,\"p\",IF(D31=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C17-InputPrior!C17","v":155},"x",{"$f":"InputPrior!C86","v":238.43648208469057},"per unit","=",{"$f":"D31*F31","v":36957.654723127038}]
[null,"Advertising per unit",{"$f":"IF(D32>0,\"p\",IF(D32=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C86-InputPrior!C86","v":-21.868434747412465},"x",{"$f":"InputCurrent!C17","v":1690},"units","=",{"$f":"D32*F32","v":-36957.654723127067}]
[]
[{"$f":"IF(-K34>0,\"Increased\",\"Decreased\")","v":"Increased"},"Floorplan Interest",null,null,null,null,null,null,null,{"$f":"IF(K34>0,\"p\",IF(K34=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N80-InputPrior!N80","v":-21000}]
[null,"Units sold",{"$f":"IF(D35>0,\"p\",IF(D35=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C17-InputPrior!C17","v":155},"x",{"$f":"InputPrior!C87","v":235.83061889250814},"per unit","=",{"$f":"D35*F35","v":36553.745928338765}]
[null,"Floorplan per unit",{"$f":"IF(D36>0,\"p\",IF(D36=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C87-InputPrior!C87","v":-9.2033999575969005},"x",{"$f":"InputCurrent!C17","v":1690},"units","=",{"$f":"D36*F36","v":-15553.745928338762}]
[null,"Days supply",{"$f":"IF(D37>0,\"p\",IF(D37=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C83-InputPrior!C83","v":7.1504424678603797}]
[]
[{"$f":"IF(-K39>0,\"Increased\",\"Decreased\")","v":"Increased"},"Salaries & Commission ",null,null,null,null,null,null,null,{"$f":"IF(K39>0,\"p\",IF(K39=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N81-InputPrior!N81","v":-139000}]
[null,"Units sold",{"$f":"IF(D40>0,\"p\",IF(D40=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C17-InputPrior!C17","v":155},"x",{"$f":"InputPrior!C88","v":534.85342019543975},"per unit","=",{"$f":"D40*F40","v":82902.280130293162}]
[null,"Salaries & Comm. per unit",{"$f":"IF(D41>0,\"p\",IF(D41=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C88-InputPrior!C88","v":33.193917082666758},"x",{"$f":"InputCurrent!C17","v":1690},"units","=",{"$f":"D41*F41","v":56097.719869706823}]
[null,"No. of sales staff",{"$f":"IF(D42>0,\"p\",IF(D42=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C26-InputPrior!C26","v":-1}]
[null,"Units per sales staff per mth",{"$f":"IF(D43>0,\"p\",IF(D43=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C84-InputPrior!C84","v":2.856481481481481}]
[null,"Gross per sales staff per mth",{"$f":"IF(D44>0,\"p\",IF(D44=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C85-InputPrior!C85","v":13362.037037037036}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K46>0,\"Net Increase\",IF(K46=0,\"No Change\",\"Net Decrease\"))","v":"Net Increase"},null,{"$f":"SUM(K26:K44)","v":728000}]
[]
["Used Vehicles Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(K51>0,\"Increased\",\"Decreased\")","v":"Increased"},"Retail Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K51>0,\"p\",IF(K51=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N86-InputPrior!N86","v":151000}]
[null,"Units sold",{"$f":"IF(D52>0,\"p\",IF(D52=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C52-InputPrior!C52","v":-13},"x",{"$f":"InputPrior!C119","v":2103.030303030303},"per unit","=",{"$f":"D52*F52","v":-27339.39393939394}]
[null,"Gross profit per unit",{"$f":"IF(D53>0,\"p\",IF(D53=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C119-InputPrior!C119","v":369.99874261285049},"x",{"$f":"InputCurrent!C52","v":482},"units ","=",{"$f":"F53*D53","v":178339.39393939395}]
[]
[{"$f":"IF(-K55>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Advertising ",null,null,null,null,null,null,null,{"$f":"IF(K55>0,\"p\",IF(K55=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N87-InputPrior!N87","v":15000}]
[null,"Units sold",{"$f":"IF(D56>0,\"p\",IF(D56=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C52-InputPrior!C52","v":-13},"x",{"$f":"InputPrior!C124","v":349.49494949494948},"per unit","=",{"$f":"D56*F56","v":-4543.4343434343436}]
[null,"Advertising per unit",{"$f":"IF(D57>0,\"p\",IF(D57=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C124-InputPrior!C124","v":-21.694119619430808},"x",{"$f":"InputCurrent!C52","v":482},"units","=",{"$f":"D57*F57","v":-10456.56565656565}]
[]
[{"$f":"IF(-K59>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Floorplan Interest",null,null,null,null,null,null,null,{"$f":"IF(K59>0,\"p\",IF(K59=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!N88-InputPrior!N88","v":0}]
[null,"Units sold",{"$f":"IF(D60>0,\"p\",IF(D60=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C52-InputPrior!C52","v":-13},"x",{"$f":"InputPrior!C125","v":0},"per unit","=",{"$f":"D60*F60","v":0}]
[null,"Floorplan per unit",{"$f":"IF(D61>0,\"p\",IF(D61=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!C125-InputPrior!C125","v":0},"x",{"$f":"InputCurrent!C52","v":482},"units","=",{"$f":"D61*F61","v":0}]
[null,"Days supply",{"$f":"IF(D62>0,\"p\",IF(D62=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C121-InputPrior!C121","v":56.314303719351194}]
[]
[{"$f":"IF(-K64>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Salaries & Commission ",null,null,null,null,null,null,null,{"$f":"IF(K64>0,\"p\",IF(K64=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N89-InputPrior!N89","v":52532}]
[null,"Units sold",{"$f":"IF(D65>0,\"p\",IF(D65=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C52-InputPrior!C52","v":-13},"x",{"$f":"InputPrior!C126","v":885.92323232323236},"per unit","=",{"$f":"D65*F65","v":-11517.002020202021}]
[null,"Salaries & Comm. per unit",{"$f":"IF(D66>0,\"p\",IF(D66=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C126-InputPrior!C126","v":-85.093356804560131},"x",{"$f":"InputCurrent!C52","v":482},"units","=",{"$f":"D66*F66","v":-41014.997979797983}]
[null,"No. of sales staff",{"$f":"IF(D67>0,\"p\",IF(D67=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!C59-InputPrior!C59","v":0.5}]
[null,"Units per sales staff per mth",{"$f":"IF(D68>0,\"p\",IF(D68=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C122-InputPrior!C122","v":-3.1111111111111125}]
[null,"Gross per sales staff per mth",{"$f":"IF(D69>0,\"p\",IF(D69=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C123-InputPrior!C123","v":-1588.8888888888905}]
[]
[{"$f":"IF(K71>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Wholesale Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K71>0,\"p\",IF(K71=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N92-InputPrior!N92","v":-204000}]
[null,"Units sold",{"$f":"IF(D72>0,\"p\",IF(D72=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C64-InputPrior!C64","v":-20},"x",{"$f":"InputPrior!C132","v":202.17096336499321},"per unit","=",{"$f":"D72*F72","v":-4043.4192672998643}]
[null,"Gross profit per unit",{"$f":"IF(D73>0,\"p\",IF(D73=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!C132-InputPrior!C132","v":-278.87947103584395},"x",{"$f":"InputCurrent!C64","v":717},"units ","=",{"$f":"F73*D73","v":-199956.58073270012}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K75>0,\"Net Increase\",IF(K75=0,\"No Change\",\"Net Decrease\"))","v":"Net Increase"},null,{"$f":"SUM(K51:K74)","v":14532}]
["Parts Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(K79>0,\"Increased\",\"Decreased\")","v":"Increased"},"Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K79>0,\"p\",IF(K79=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N96-InputPrior!N96","v":59000}]
[null,"Sales",{"$f":"IF(D80>0,\"p\",IF(D80=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H16-InputPrior!H16","v":98000},"x",{"$f":"InputPrior!H79","v":0.22386198295572646},"GP Margin","=",{"$f":"D80*F80","v":21938.474329661192}]
[null,"Gross profit margin",{"$f":"IF(D81>0,\"p\",IF(D81=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H79-InputPrior!H79","v":7.5497098533996443E-3},"x",{"$f":"InputCurrent!H16","v":4909000},"sales","=",{"$f":"F81*D81","v":37061.525670338851}]
[]
[{"$f":"IF(-K83>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Salaries & Commission ",null,null,null,null,null,null,null,{"$f":"IF(K83>0,\"p\",IF(K83=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N97-InputPrior!N97","v":2000}]
[null,"No. of sales staff",{"$f":"IF(D84>0,\"p\",IF(D84=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!H20-InputPrior!H20","v":0}]
[null,"Mthly gross per staff",{"$f":"IF(D85>0,\"p\",IF(D85=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H82-InputPrior!H82","v":614.58333333333394}]
[null,"$ sales per $ salary",{"$f":"IF(D86>0,\"p\",IF(D86=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H83-InputPrior!H83","v":0.37639123696816057}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K88>0,\"Net Increase\",IF(K88=0,\"No Change\",\"Net Decrease\"))","v":"Net Increase"},null,{"$f":"SUM(K79:K86)","v":61000}]
[]
["Service Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(K93>0,\"Increased\",\"Decreased\")","v":"Increased"},"Labour Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K93>0,\"p\",IF(K93=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N101-InputPrior!N101","v":265000}]
[null,"Sales",{"$f":"IF(D94>0,\"p\",IF(D94=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H27-InputPrior!H27","v":307000},"x",{"$f":"InputPrior!H93","v":0.72388663967611333},"GP%","=",{"$f":"D94*F94","v":222233.19838056678}]
[null,"Gross profit margin",{"$f":"IF(D95>0,\"p\",IF(D95=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H93-InputPrior!H93","v":1.0659721241134901E-2},"x",{"$f":"InputCurrent!H27","v":4012000},"sales","=",{"$f":"F95*D95","v":42766.801619433223}]
[null,"No. of technician",{"$f":"IF(D96>0,\"p\",IF(D96=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H39-InputPrior!H39","v":4.9000000000000021}]
[null,"Mthly labour gross per tech.",{"$f":"IF(D97>0,\"p\",IF(D97=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!H95-InputPrior!H95","v":-452.25230653865219}]
[]
[{"$f":"IF(K99>0,\"Increased\",\"Decreased\")","v":"Increased"},"Non-Labour Gross Profit ",null,null,null,null,null,null,null,{"$f":"IF(K99>0,\"p\",IF(K99=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N102-InputPrior!N102","v":31000}]
[]
[{"$f":"IF(-K101>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Unapplied time",null,null,null,null,null,null,null,{"$f":"IF(K101>0,\"p\",IF(K101=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!N103-InputPrior!N103","v":0}]
[]
[{"$f":"IF(-K103>0,\"Increased\",\"Decreased\")","v":"Increased"},"Salaries & Commission ",null,null,null,null,null,null,null,{"$f":"IF(K103>0,\"p\",IF(K103=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N104-InputPrior!N104","v":-84000}]
[null,"No. of service advisors",{"$f":"IF(D104>0,\"p\",IF(D104=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H41-InputPrior!H41","v":1}]
[null,"No. of other staff",{"$f":"IF(D105>0,\"p\",IF(D105=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!H42-InputPrior!H42","v":-4}]
[null,"Non-chargeable salaries % gross",{"$f":"IF(D106>0,\"p\",IF(D106=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H97-InputPrior!H97","v":8.2758785187062867E-3}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K108>0,\"Net Increase\",IF(K108=0,\"No Change\",\"Net Decrease\"))","v":"Net Increase"},null,{"$f":"SUM(K93:K107)","v":212000}]
[]
["Finance & Insurance Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(K113>0,\"Increased\",\"Decreased\")","v":"Increased"},"Finance Income - New & Used",null,null,null,null,null,null,null,{"$f":"IF(K113>0,\"p\",IF(K113=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N108-InputPrior!N108","v":153000}]
[null,"No. of contracts",{"$f":"IF(D114>0,\"p\",IF(D114=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H51-InputPrior!H51","v":54},"x",{"$f":"InputPrior!H106","v":2680.0804828973842},"$ per contract","=",{"$f":"D114*F114","v":144724.34607645875}]
[null,"$ per contract",{"$f":"IF(D115>0,\"p\",IF(D115=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!H106-InputPrior!H106","v":15.019335614412739},"x",{"$f":"InputCurrent!H51","v":551},"contracts","=",{"$f":"D115*F115","v":8275.6539235414202}]
[]
[{"$f":"IF(K117>0,\"Increased\",\"Decreased\")","v":"Increased"},"Insurance Income - New & Used",null,null,null,null,null,null,null,{"$f":"IF(K117>0,\"p\",IF(K117=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N110-InputPrior!N110","v":6000}]
[]
[{"$f":"IF(-K119>0,\"Increased\",\"Decreased\")","v":"Increased"},"Salaries & Commission ",null,null,null,null,null,null,null,{"$f":"IF(K119>0,\"p\",IF(K119=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N112-InputPrior!N112","v":-82000}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K121>0,\"Net Increase\",IF(K121=0,\"No Change\",\"Net Decrease\"))","v":"Net Increase"},null,{"$f":"SUM(K113:K119)","v":77000}]
[]
["Other Key Movements"]
[null,null,null,null,null,null,null,null,null,null,"Profit Effect"]
[]
[{"$f":"IF(-K126>0,\"Increased\",\"Decreased\")","v":"Increased"},"Rent",null,null,null,null,null,null,null,{"$f":"IF(K126>0,\"p\",IF(K126=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N118-InputPrior!N118","v":-12000}]
[]
[{"$f":"IF(-K128>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Admin & DP salaries & commission",null,null,null,null,null,null,null,{"$f":"IF(K128>0,\"p\",IF(K128=0,\"1\",\"q\"))","v":"p"},{"$f":"InputCurrent!N119-InputPrior!N119","v":50000}]
[]
[{"$f":"IF(-K130>0,\"Increased\",\"Decreased\")","v":"Increased"},"Interest (Overdraft & working capital)",null,null,null,null,null,null,null,{"$f":"IF(K130>0,\"p\",IF(K130=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N120-InputPrior!N120","v":-4000}]
[]
[{"$f":"IF(-K132>0,\"Increased\",\"Decreased\")","v":"Increased"},"Other Expenses",null,null,null,null,null,null,null,{"$f":"IF(K132>0,\"p\",IF(K132=0,\"1\",\"q\"))","v":"q"},{"$f":"InputCurrent!N122-InputPrior!N122","v":-486532}]
[]
[{"$f":"IF(K134>0,\"Increased\",\"Decreased\")","v":"Decreased"},"Other Income",null,null,null,null,null,null,null,{"$f":"IF(K134>0,\"p\",IF(K134=0,\"1\",\"q\"))","v":"1"},{"$f":"InputCurrent!N121-InputPrior!N121","v":0}]
[]
[null,null,null,null,null,null,null,"e",{"$f":"IF(K136>0,\"Net Increase\",IF(K136=0,\"No Change\",\"Net Decrease\"))","v":"Net Decrease"},null,{"$f":"SUM(K126:K134)","v":-452532}]
[]
[{"$f":"IF(K138>0,\"TOTAL NET PROFIT INCREASE\",\"TOTAL NET PROFIT DECREASE\")","v":"TOTAL NET PROFIT INCREASE"},null,null,null,null,null,null,null,null,null,{"$f":"K46+K75+K88+K108+K121+K136","v":640000}]
[]
[]
["The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one is entitled to rely on this information and no one should act on such information without appropriate professional advice obtained after a thorough examination of the particular situation."]
[]
["“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another’s acts or omissions. In the Australian context only, the use of the term 'Grant Thornton' may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited."]
[]
["Liability limited by a scheme approved under Professional Standards Legislation. Liability is limited in those States where a current scheme applies."]

{"sheet":"Balance","index":24,"n_rows":86,"n_cols":10,"rows_kept":86,"cut":false,"hidden":false,"merged":[[85,0,85,11],[4,0,4,12],[77,0,77,1],[79,0,79,1],[81,0,81,11],[83,0,83,11]]}
[]
[]
[]
[]
["Balance Sheet Analysis"]
[]
["Dealership:",null,null,{"$f":"InputCurrent!C5","v":"Sample Motors"}]
[]
["Franchise(s):",null,null,{"$f":"InputCurrent!C7","v":"Ford, Kia"}]
["Location:",null,null,{"$f":"InputCurrent!C8","v":"Metro"}]
["Period:",null,null,{"$f":"InputCurrent!C10","v":"2014-06-30"}]
[]
["Assets",null,null,{"$f":"D11","v":"2014-06-30"},null,{"$f":"InputPrior!C10","v":"2013-06-30"},null,null,"Variance","%"]
[]
["Current Assets"]
["Cash",null,null,{"$f":"InputCurrent!N8","v":100000},null,{"$f":"InputPrior!N8","v":-235332},null,null,{"$f":"D16-F16","v":335332},{"$f":"I16/F16","v":-1.4249315860146516}]
[]
["Trade receivables"]
["Vehicle",null,null,{"$f":"InputCurrent!N11","v":225000},null,{"$f":"InputPrior!N11","v":301000},null,null,{"$f":"D19-F19","v":-76000},{"$f":"I19/F19","v":-0.25249169435215946}]
["Parts & Service",null,null,{"$f":"InputCurrent!N12","v":815000},null,{"$f":"InputPrior!N12","v":318000},null,null,497000,1.5628930817610063]
["Factory",null,null,{"$f":"InputCurrent!N13","v":80000},null,{"$f":"InputPrior!N13","v":150000},null,null,-70000,-0.46666666666666667]
["Finance & Insurance",null,null,{"$f":"InputCurrent!N14","v":125000},null,{"$f":"InputPrior!N14","v":75000},null,null,50000,0.66666666666666663]
[]
["Inventories"]
["New",null,null,{"$f":"InputCurrent!N17","v":6860000},null,{"$f":"InputPrior!N17","v":5550000},null,null,1310000,0.23603603603603604]
["Used",null,null,{"$f":"InputCurrent!N18","v":1625000},null,{"$f":"InputPrior!N18","v":1282000},null,null,343000,0.26755070202808112]
["Parts & Accessories",null,null,{"$f":"InputCurrent!N19","v":1626000},null,{"$f":"InputPrior!N19","v":335000},null,null,1291000,3.8537313432835822]
["Other",null,null,{"$f":"InputCurrent!N20","v":11000},null,{"$f":"InputPrior!N20","v":0},null,null,11000,{"$error":"#DIV/0!"}]
[]
["Other current assets",null,null,{"$f":"InputCurrent!N23","v":0},null,{"$f":"InputPrior!N23","v":0},null,null,0,{"$error":"#DIV/0!"}]
[]
[null,null,null,{"$f":"InputCurrent!N25","v":11467000},null,{"$f":"InputPrior!N25","v":7775668},null,null,3691332,0.47472860209566559]
[]
["Non-current Assets"]
["Property, plant & equipment",null,null,{"$f":"InputCurrent!N28","v":2500000},null,{"$f":"InputPrior!N28","v":2391000},null,null,109000,4.5587620242576329E-2]
["Goodwill & Intangibles",null,null,{"$f":"InputCurrent!N29","v":0},null,{"$f":"InputPrior!N29","v":0},null,null,0,{"$error":"#DIV/0!"}]
["Other non-current assets",null,null,{"$f":"InputCurrent!N30","v":0},null,{"$f":"InputPrior!N30","v":0},null,null,0,{"$error":"#DIV/0!"}]
[]
[null,null,null,{"$f":"InputCurrent!N32","v":2500000},null,{"$f":"InputPrior!N32","v":2391000},null,null,109000,4.5587620242576329E-2]
[]
[null,null,null,{"$f":"InputCurrent!N34","v":13967000},null,{"$f":"InputPrior!N34","v":10166668},null,null,3800332,0.37380309851762644]
["Liabilities"]
[]
["Current Liabilities"]
["Trade creditors",null,null,{"$f":"InputCurrent!S8","v":150000},null,{"$f":"InputPrior!S8","v":200000},null,null,-50000,-0.25]
["Floorplan",null,null,{"$f":"InputCurrent!S9","v":8160000},null,{"$f":"InputPrior!S9","v":6500000},null,null,1660000,0.25538461538461538]
["Short-term debt",null,null,{"$f":"InputCurrent!S10","v":20000},null,{"$f":"InputPrior!S10","v":100000},null,null,-80000,-0.8]
["Other payables & accruals",null,null,{"$f":"InputCurrent!S11","v":120000},null,{"$f":"InputPrior!S11","v":250000},null,null,-130000,-0.52]
[]
[null,null,null,{"$f":"InputCurrent!S13","v":8450000},null,{"$f":"InputPrior!S13","v":7050000},null,null,1400000,0.19858156028368795]
[]
["Non-current Liabilities"]
["Long-term debt",null,null,{"$f":"InputCurrent!S16","v":2000000},null,{"$f":"InputPrior!S16","v":2000000},null,null,0,0]
["Other payables & provisions",null,null,{"$f":"InputCurrent!S17","v":0},null,{"$f":"InputPrior!S17","v":0},null,null,{"$f":"D54-F54","v":0},{"$f":"I54/F54","v":{"$error":"#DIV/0!"}}]
["Inter-group / Inter-company bal.",null,null,{"$f":"InputCurrent!S18","v":987590},null,{"$f":"InputPrior!S18","v":0},null,null,{"$f":"D55-F55","v":987590},{"$f":"I55/F55","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,{"$f":"InputCurrent!S20","v":2987590},null,{"$f":"InputPrior!S20","v":2000000},null,null,987590,0.49379499999999998]
[]
[null,null,null,{"$f":"InputCurrent!S22","v":11437590},null,{"$f":"InputPrior!S22","v":9050000},null,null,2387590,0.26382209944751384]
[]
["Net Assets",null,null,{"$f":"InputCurrent!S24","v":2529410},null,{"$f":"InputPrior!S24","v":1116668},null,null,1412742,1.2651405789366221]
[]
["Equity"]
[]
["Contributed equity",null,null,{"$f":"InputCurrent!S28","v":100},null,{"$f":"InputPrior!S28","v":100},null,null,0,0]
["Reserves",null,null,{"$f":"InputCurrent!S29","v":0},null,{"$f":"InputPrior!S29","v":0},null,null,0,{"$error":"#DIV/0!"}]
["Retained (earnings)/losses",null,null,{"$f":"InputCurrent!S30","v":2529310},null,{"$f":"InputPrior!S30","v":1839024},null,null,690286,0.37535453588425166]
[]
[null,null,null,{"$f":"InputCurrent!S32","v":2529410},null,{"$f":"InputPrior!S32","v":1839124},null,null,690286,0.37533412646455594]
[]
["Key Ratios"]
[null,null,null,{"$f":"D13","v":"2014-06-30"},null,{"$f":"F13","v":"2013-06-30"}]
[]
["Current",null,null,{"$f":"D32/D50","v":1.3570414201183432},null,{"$f":"F32/F50","v":1.1029316312056738}]
[]
["Quick",null,null,{"$f":"(D16+D19+D20+D21+D22)/D50","v":0.1591715976331361},null,{"$f":"(F16+F19+F20+F21+F22)/F50","v":8.63358865248227E-2}]
[]
["Return on total assets",null,null,{"$f":"InputCurrent!H64/Balance!D41","v":0.15858810052266056},null,{"$f":"InputPrior!H64/Balance!F41","v":0.15491801246976886}]
[]
["Return on Equity",null,null,{"$f":"InputCurrent!H64/Balance!D69","v":0.87569828537089678},null,{"$f":"InputPrior!H64/Balance!F69","v":0.85638597506204039}]
[]
["The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one is entitled to rely on this information and no one should act on such information without appropriate professional advice obtained after a thorough examination of the particular situation."]
[]
["“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another’s acts or omissions. In the Australian context only, the use of the term 'Grant Thornton' may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited."]
[]
["Liability limited by a scheme approved under Professional Standards Legislation. Liability is limited in those States where a current scheme applies."]