Key Performance Indicators, : Results - Quarter 1 Green Red Blue Orange Grey

Results - Quarter 1
Green Red Blue Orange Grey

Key performance indicators, €
Sales, Merchandise 1443834 929157 1280400 1090037 1399569
Sales, Fuel 3466587 2374877 2238544 2416420 2021849
Sales, Total 4910420 3304033 3518944 3506457 3421418
Net income, Merchandise 195256 137806 182502 174656 217344
Net income, Fuel -26257 8437 70388 48550 116159
Net income, Total 168999 146244 252890 223206 333502
Cumulative earnings, Total 376541 353785 460432 430748 541044
Gross profit (% of Sales), Merchandise 30.2% 38.5% 30.8% 37.0% 34.0%

Gross profit (% of Sales), Fuel 2.4% 4.3% 7.3% 6.0% 10.5%
Gross profit (% of Sales), Total 10.6% 13.9% 15.8% 15.6% 20.1%
Net income (% of Sales), Merchandise 13.5% 14.8% 14.3% 16.0% 15.5%
Net income (% of Sales), Fuel -0.8% 0.4% 3.1% 2.0% 5.7%
Net income (% of Sales), Total 3.4% 4.4% 7.2% 6.4% 9.7%
Shrink (% of Sales), Merchandise 4.5% 5.5% 2.6% 3.9% 2.3%
Wages level (% of Sales), Merchandise 9.0% 14.9% 9.7% 13.0% 10.9%
Sales per square meter(€), Merchandise 3209 1429 2845 2422 2153
ROA 9.9% 8.9% 16.2% 14.6% 18.6%
ROCE 18.6% 16.5% 26.6% 23.9% 33.6%
ROI 16.7% 12.7% 23.3% 21.1% 24.6%
Economic profit 150954 122302 233439 204440 305197
Market Report - Store A

Sales, Units
Tobacco 75525 25833 63020 33824 67104
Confectionery 12861 6960 8700 5524 9553
Beverage 96092 55654 73747 67968 93421
Milk & Bread 25727 17117 17884 15692 16861
Grocery 10835 9007 10231 8349 11619
Snack & Ice Cream 45107 25773 31270 30808 32849
General Merchandise 18495 10103 11080 11382 12159
Fuel (1000 litres) 1963 1217 990 1197 842
Food Service 24282 19559 20488 17051 21181
Car wash 9609 6300 7003 7265 7022
Price, €
Tobacco 6.02 7.74 5.81 7.31 6.15
Confectionery 1.39 1.53 1.45 1.70 1.45
Beverage 1.98 2.37 2.08 2.21 2.02
Milk & Bread 1.88 1.96 1.96 2.10 2.14
Grocery 2.26 2.19 2.16 2.32 2.11
Snack & Ice Cream 1.41 1.67 1.57 1.57 1.60
General Merchandise 4.55 5.22 5.09 5.09 5.19
Fuel, €/litres 1.43 1.47 1.54 1.50 1.61
Food Service 5.36 5.53 5.53 6.01 5.69
Car wash 7.82 8.34 8.00 8.00 8.40
External advertising 11172 1015 1484 2797 8898

Internal advertising 13655 2368 3463 5195 13347

Store promotion
Tobacco No promotiNo promotiNo promotiNo promoti6 weeks, -
Confectionery 5 weeks, - No promotiNo promotiNo promotiNo promoti
Beverage 6 weeks, - 2 weeks, - No promotiNo promoti4 weeks, -
Milk & Bread 1 week, -1 No promotiNo promotiNo promoti2 weeks, -
Grocery No promotiNo promoti2 weeks, - No promoti1 week, -1
Snack & Ice Cream 1 week, -1 No promotiNo promotiNo promoti1 week, -1
General Merchandise 2 weeks, - 2 weeks, - No promotiNo promoti1 week, -1
Fuel 6 weeks, - No promotiNo promotiNo promotiNo promoti
Food Service 4 weeks, - No promotiNo promotiNo promotiNo promoti
Car wash 3 weeks, - 1 week, -1 No promotiNo promotiNo promoti
Store hours 15.00 14.00 13.00 19.00 18.00
Service score 0.56 0.67 0.52 0.64 0.60
Merchandising effectiveness
Tobacco 0.96 0.99 0.95 0.95 0.96
Confectionery 1.02 0.97 1.01 0.96 1.01
Beverage 0.93 0.99 0.97 0.97 0.99
Milk & Bread 1.01 1.00 1.00 1.00 1.01
Grocery 1.01 1.02 1.02 1.01 1.02
Snack & Ice Cream 1.01 0.99 1.01 0.96 0.97
Average effectiveness 0.99 0.99 0.99 0.98 1.00

Market shares
Tobacco 22.8% 7.8% 19.1% 10.2% 20.3%
Confectionery 24.6% 13.3% 16.6% 10.6% 18.3%
Beverage 20.1% 11.6% 15.4% 14.2% 19.5%
Milk & Bread 22.9% 15.2% 15.9% 14.0% 15.0%
Grocery 18.1% 15.0% 17.1% 13.9% 19.4%
Snack & Ice Cream 22.1% 12.6% 15.3% 15.1% 16.1%
General Merchandise 24.6% 13.5% 14.8% 15.2% 16.2%
Fuel 25.7% 15.9% 13.0% 15.7% 11.0%
Food Service 19.8% 15.9% 16.7% 13.9% 17.2%
Car wash 21.4% 14.0% 15.6% 16.2% 15.6%
Number of customers 145353 103998 113134 112848 121481
Unsatisfied demand
Lost sales due to inventory shortages, Units
Tobacco 2640 0 5988 0 3169
Confectionery 0 0 60 0 258
Beverage 8467 0 1159 59 2607
Milk & Bread 0 3 116 1 7
Grocery 0 0 4 0 211
Snack & Ice Cream 4427 0 107 23 84
Fuel 0 0 0 0 0
Food Service 4782 3 61 1 109
Car wash 0 0 0 0 0
Lost sales due to too few staff, Units
Tobacco 8541 16 3617 307 2774
Beverage 11425 33 3926 617 3791
Milk & Bread 2811 10 943 142 666
Grocery 1184 5 536 76 467
Snack & Ice Cream 5412 15 1645 280 1300
Fuel 215 1 52 11 33
Food Service 3176 12 1077 155 841
Car wash 0 0 0 0 0
Average spending per customer, €

Tobacco 3.13 1.92 3.23 2.19 3.40
Confectionery 0.12 0.10 0.11 0.08 0.11
Beverage 1.31 1.27 1.36 1.33 1.55
Milk & Bread 0.33 0.32 0.31 0.29 0.30
Grocery 0.17 0.19 0.20 0.17 0.20
Snack & Ice Cream 0.44 0.41 0.43 0.43 0.43
Fuel 19.30 17.21 13.48 15.89 11.16
Food Service 0.89 1.04 1.00 0.91 0.99
Car wash 0.52 0.50 0.50 0.51 0.49
Market Report - Store B

Sales, Units 0 0 0 0 0
Tobacco 28659 15252 37160 29830 36201
Confectionery 3923 3436 4188 3532 4284
Beverage 33140 31999 44662 36068 42935
Milk & Bread 16875 15753 19211 15859 16547
Grocery 9387 7131 9750 7917 9421
Snack & Ice Cream 23191 16930 23766 18879 23068
Fuel (1000 litres) 445 398 486 420 445
Food Service NA NA NA NA NA
Car wash NA NA NA NA NA
Price, € 0 0 0 0 0
Tobacco 5.68 7.10 5.50 6.02 5.93
Confectionery 1.40 1.40 1.40 1.45 1.36
Beverage 2.00 1.98 1.71 1.95 1.92
Milk & Bread 1.89 1.82 1.82 1.89 1.96
Grocery 2.05 2.13 2.06 2.13 2.06
Snack & Ice Cream 1.42 1.57 1.47 1.57 1.47
Fuel, €/litres 1.49 1.47 1.47 1.48 1.50
External advertising 540 147 1617 552 809

Internal advertising 1259 343 1078 1289 1502

Tobacco No promotiNo promoti2 weeks, - No promoti2 weeks, -
Confectionery No promotiNo promotiNo promotiNo promotiNo promoti
Beverage 1 week, -1 2 weeks, - 4 weeks, - No promoti2 weeks, -
Milk & Bread No promotiNo promotiNo promotiNo promotiNo promoti
Grocery 1 week, -1 No promotiNo promotiNo promotiNo promoti
Snack & Ice Cream No promotiNo promotiNo promotiNo promotiNo promoti
General Merchandise No promoti1 week, -1 No promotiNo promoti4 weeks, -
Fuel 1 week, -1 No promotiNo promotiNo promotiNo promoti
Food Service No promotiNo promotiNo promotiNo promotiNo promoti
Car wash No promotiNo promotiNo promotiNo promotiNo promoti
Store hours 12.00 13.00 14.00 14.00 18.00
Service score 0.60 0.89 0.45 0.48 0.62
Tobacco 0.96 0.96 0.97 0.95 0.97
Confectionery 0.96 0.97 0.96 0.96 0.96
Beverage 0.94 0.92 0.94 0.93 0.93
Milk & Bread 0.97 0.96 0.97 0.95 0.96
Grocery 0.98 0.98 0.98 0.97 0.97
Snack & Ice Cream 0.97 0.98 0.96 0.98 0.95
Average effectiveness 0.97 0.96 0.97 0.96 0.96

Market shares
Tobacco 15.7% 8.4% 20.4% 16.3% 19.8%
Confectionery 16.8% 14.7% 17.9% 15.1% 18.3%
Beverage 14.4% 13.9% 19.4% 15.7% 18.6%
Milk & Bread 16.6% 15.5% 18.9% 15.6% 16.3%
Grocery 18.0% 13.7% 18.7% 15.2% 18.0%
Snack & Ice Cream 18.4% 13.4% 18.9% 15.0% 18.3%
Fuel 16.6% 14.9% 18.2% 15.7% 16.6%
Unsatisfied demand
Tobacco 8599 0 10626 42 1092
Beverage 4070 1 13788 59 1097
Milk & Bread 0 18 1491 66 135
Grocery 0 0 362 10 203
Snack & Ice Cream 806 1 1279 26 756
Fuel 0 0 0 0 0
Tobacco 272 48 2833 714 690
Beverage 272 101 3465 863 814
Milk & Bread 123 50 1227 380 309
Grocery 69 23 600 189 178
Snack & Ice Cream 175 54 1485 452 441
Fuel 3 1 31 10 8

Tobacco 2.80 2.18 2.93 3.19 3.40
Confectionery 0.09 0.10 0.08 0.09 0.09
Beverage 1.14 1.28 1.10 1.25 1.31
Milk & Bread 0.55 0.58 0.50 0.53 0.51
Grocery 0.33 0.31 0.29 0.30 0.31
Snack & Ice Cream 0.57 0.53 0.50 0.53 0.54
Fuel 11.37 11.77 10.25 11.07 10.56
Market Report - Store C

Sales, Units 0 0 0 0 0
Tobacco NA NA NA NA NA
Confectionery NA NA NA NA NA
Beverage NA NA NA NA NA
Milk & Bread NA NA NA NA NA
Grocery NA NA NA NA NA
Snack & Ice Cream NA NA NA NA NA
General Merchandise NA NA NA NA NA
Price, €
External advertising NA NA NA NA NA
Internal advertising NA NA NA NA NA
Tobacco No promotiNo promotiNo promotiNo promotiNo promoti

Confectionery No promotiNo promotiNo promotiNo promotiNo promoti
Beverage No promotiNo promotiNo promotiNo promotiNo promoti
Milk & Bread No promotiNo promotiNo promotiNo promotiNo promoti
Grocery No promotiNo promotiNo promotiNo promotiNo promoti
Snack & Ice Cream No promotiNo promotiNo promotiNo promotiNo promoti
General Merchandise No promotiNo promotiNo promotiNo promotiNo promoti
Food Service No promotiNo promotiNo promotiNo promotiNo promoti
Store hours NA NA NA NA NA
Service score NA NA NA NA NA
Average effectiveness NA NA NA NA NA

Market shares
Unsatisfied demand

Procurement - Store A
Beginning inventory, Units
Tobacco 149 149 149 149 149
Beverage 393 393 393 393 393
Milk & Bread 146 146 146 146 146
Grocery 98 98 98 98 98
Snack & Ice Cream 109 109 109 109 109
Fuel 14 14 14 14 14
Food Service 113 113 113 113 113
Car wash 30 30 30 30 30
Planned orders, Units

Tobacco 74,848 34,418 58,156 37,127 64,656
Confectionery 16,323 7,721 9,014 6,353 9,560
Beverage 89,606 62,529 75,412 71,027 93,207
Milk & Bread 36,457 20,226 18,995 18,948 19,495
Grocery 19,070 10,184 11,149 9,400 11,821
Snack & Ice Cream 41,894 28,610 32,700 32,681 34,398
General Merchandise 20,307 10,859 11,589 11,827 12,545
Fuel 1,977 1,346 1,005 1,205 878
Food Service 21,883 21,810 21,790 19,363 22,233
Car wash 9,953 7,195 7,213 7,491 7,214
Emergency orders, Units

Tobacco 2,318 0 6,157 0 3,758
Beverage 8,240 0 0 0 1,929
Milk & Bread 0 0 0 0 0
Grocery 0 0 0 0 0
Snack & Ice Cream 4,106 0 0 0 0
Fuel 0 0 0 0 0
Food Service 2,811 0 0 0 0
Car wash 0 0 0 0 0

Shrink Report, Units
Theft
Tobacco 998 1,107 776 765 841
Confectionery 399 111 128 122 124
Beverage 1,197 1,088 1,025 1,071 1,214
Milk & Bread 599 237 263 275 280
Grocery 532 137 176 153 156
Snack & Ice Cream 559 412 479 490 498
Fuel 3 3 2 2 2
Food Service 293 272 316 303 308
Car wash 150 156 104 107 101
Other shrink, Units

Tobacco 791 1,579 666 775 619
Confectionery 1,833 411 170 444 92
Beverage 950 2,571 929 1,288 894
Milk & Bread 8,878 2,613 884 2,708 2,172
Grocery 5,630 834 638 735 135
Snack & Ice Cream 443 1,527 765 973 799
Fuel 2 2 2 1 1
Food Service 232 1,621 892 1,645 700
Car wash 119 120 89 76 74
Total, Units
Tobacco 1,789 2,687 1,442 1,540 1,459
Confectionery 2,232 523 298 566 216
Beverage 2,147 3,658 1,954 2,359 2,108
Milk & Bread 9,476 2,850 1,147 2,984 2,452
Grocery 6,163 972 813 887 290
Snack & Ice Cream 1,002 1,939 1,244 1,462 1,298
Fuel 5 6 3 3 3
Food Service 525 1,893 1,208 1,948 1,008
Car wash 268 277 193 183 176
Shrink %
Tobacco 2.4% 10.4% 2.3% 4.6% 2.2%
Confectionery 17.4% 7.5% 3.4% 10.2% 2.3%
Beverage 2.2% 6.6% 2.6% 3.5% 2.3%
Milk & Bread 36.8% 16.7% 6.4% 19.0% 14.5%
Grocery 56.9% 10.8% 7.9% 10.6% 2.5%
Snack & Ice Cream 2.2% 7.5% 4.0% 4.7% 4.0%
Fuel 0.3% 0.5% 0.3% 0.3% 0.4%
Food Service 2.2% 9.7% 5.9% 11.4% 4.8%
Car wash 2.8% 4.4% 2.8% 2.5% 2.5%
Procurement - Store B
Tobacco 138 138 138 138 138
Beverage 110 110 110 110 110
Milk & Bread 66 66 66 66 66
Grocery 67 67 67 67 67
Snack & Ice Cream 111 111 111 111 111
Fuel 3 3 3 3 3
Food Service 0 0 0 0 0
Car wash 0 0 0 0 0

Tobacco 24,861 17,665 32,856 31,108 35,859
Confectionery 4,035 3,735 3,962 3,691 3,962
Beverage 29,894 33,880 39,488 37,799 43,089
Milk & Bread 24,146 17,640 17,939 17,171 17,444
Grocery 11,279 8,003 9,527 8,479 9,527
Snack & Ice Cream 22,691 18,233 22,691 19,942 22,691
Fuel 446 401 452 422 444
Car wash 0 0 0 0 0

Tobacco 4,144 0 5,090 0 979
Beverage 3,717 0 6,174 0 666
Milk & Bread 0 0 1,711 0 0
Grocery 0 0 425 0 33
Snack & Ice Cream 831 0 1,603 0 757
Fuel 0 0 32 0 0
Car wash 0 0 0 0 0

Theft
Tobacco 238 255 503 528 449
Beverage 285 290 603 633 539
Milk & Bread 285 122 274 264 225
Grocery 152 66 146 141 120
Snack & Ice Cream 217 152 347 334 284
Fuel 0 0 1 1 1
Car wash 0 0 0 0 0
Other shrink, Units

Tobacco 247 410 422 488 326
Beverage 296 693 506 749 391
Milk & Bread 6,087 1,582 230 987 657
Grocery 1,322 630 123 379 87
Snack & Ice Cream 225 738 292 584 206
Fuel 0 0 1 1 0
Car wash 0 0 0 0 0
Total, Units
Tobacco 484 666 925 1,016 775
Beverage 581 983 1,110 1,382 930
Milk & Bread 6,373 1,704 505 1,251 882
Grocery 1,474 696 269 520 207
Snack & Ice Cream 442 891 639 919 491
Fuel 1 0 1 1 1
Car wash 0 0 0 0 0
Shrink %
Tobacco 1.7% 4.4% 2.5% 3.4% 2.1%
Confectionery 2.5% 5.5% 2.7% 3.9% 2.0%
Beverage 1.8% 3.1% 2.5% 3.8% 2.2%
Milk & Bread 37.8% 10.8% 2.6% 7.9% 5.3%
Grocery 15.7% 9.8% 2.8% 6.6% 2.2%
Snack & Ice Cream 1.9% 5.3% 2.7% 4.9% 2.1%
Fuel 0.2% 0.1% 0.3% 0.3% 0.2%
Procurement - Store C
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Snack & Ice Cream 0 0 0 0 0

Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0

Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0

Theft
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Other shrink, Units 0 0 0 0 0

Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Total, Units 0 0 0 0 0
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Shrink %

Income statement, Store A, €
Sales revenues
Tobacco 454,663 199,950 365,832 247,250 412,843
Confectionery 17,869 10,649 12,571 9,390 13,804
Beverage 190,647 131,789 153,394 150,209 188,337
Milk & Bread 48,249 33,548 35,053 32,954 36,026
Grocery 24,460 19,752 22,091 19,387 24,541
Snack & Ice Cream 63,604 42,938 49,031 48,307 52,708
Fuel 2,805,424 1,789,531 1,524,649 1,792,653 1,355,290
Food Service 130,031 108,065 113,196 102,518 120,466
Car wash 75,101 52,513 56,026 58,116 58,983
Total Sales revenues 3,894,122 2,441,522 2,388,263 2,518,741 2,326,050

Cost of Goods 3,518,361 2,110,638 1,977,049 2,121,221 1,820,922
Gross profit from sales 375,761 330,884 411,214 397,520 505,128

+ Discounts from suppliers 10,345 4,828 7,528 5,313 8,308
Gross Profit 386,106 335,712 418,742 402,833 513,436
Expenses
Personnel 88,693 93,995 85,217 99,717 99,597
Promotion 24,826 3,383 4,948 7,992 22,246
Other Store expenses 113,702 104,445 103,385 105,176 107,298
G & A expenses 35,047 21,974 21,494 22,669 20,934
Interest expenses (cost: + / income: -) 983 1,903 1,315 1,358 1,268
Total expenses 263,252 225,699 216,358 236,911 251,343
Store net income 122,854 110,013 202,384 165,921 262,093

Balance sheet, Store A, €
Assets
Current assets
Inventories 39,041 229,583 38,150 39,751 66,287
Accounts receivable 89,865 56,343 55,114 58,125 53,678
Cash and bank receivables 566,740 198,699 434,040 416,810 452,916
Total current assets 695,645 484,625 527,304 514,686 572,881
Non-current assets
Facilities & equipment 545,360 545,360 545,360 545,360 545,360
Internal loans 0 0 0 0 0
Total non-current assets 545,360 545,360 545,360 545,360 545,360
Total assets 1,241,005 1,029,985 1,072,664 1,060,046 1,118,241
Liabilities and equity

Current liabilities
Short-term loan 0 0 0 0 0
Accounts payable 543,938 356,758 306,693 329,181 287,020
Accrued liabilities 18,707 7,709 8,081 9,438 13,621
Total current liabilities 562,645 364,466 314,774 338,619 300,642
Long-term debt 240,000 240,000 240,000 240,000 240,000

Total liabilities 802,645 604,466 554,774 578,619 540,642
Shareholders' equity
Share capital 70,000 70,000 70,000 70,000 70,000
Retained earnings 245,506 245,506 245,506 245,506 245,506
Net income for the quarter 122,854 110,013 202,384 165,921 262,093
Total equity 438,360 425,519 517,889 481,427 577,599
Liabilities and equity total 1,241,005 1,029,985 1,072,664 1,060,046 1,118,241

Statement of cash-flow, Store A, €
Cash flow from operations
EBITDA 175,157 163,236 255,018 218,599 314,681
Financing income and expenses, net (income + / expe -983 -1,903 -1,315 -1,358 -1,268
Cash flow before working capital changes 174,174 161,333 253,704 217,241 313,413
Changes in receivables (incr - / decr +) -26,439 7,083 8,312 5,301 9,748
Changes in inventories (incr - / decr +) -17,747 -208,290 -16,857 -18,458 -44,993
Changes in payables (incr + / decr -) 174,811 -12,369 -62,434 -39,946 -82,107
Changes in accrued liabilities (incr + / decr -) 11,286 288 660 2,017 6,201
Cash flow from operations 316,085 -51,956 183,385 166,155 202,261
Capital expenditure
Facilities 0 0 0 0 0
Cash flow before financing 316,085 -51,956 183,385 166,155 202,261

Financing
Changes in long-term loans (incr. + / decr. -) 0 0 0 0 0
Changes in internal loans (incr. + / decr. -) 0 0 0 0 0
Changes in short-term financing (incr. + / decr. -) 0 0 0 0 0
Financing total 0 0 0 0 0
Change in liquid assets 316,085 -51,956 183,385 166,155 202,261
Liquid assets at 1st day of quarter 250,655 250,655 250,655 250,655 250,655
Liquid assets at last day of quarter 566,740 198,699 434,040 416,810 452,916

Income statement, Store B, €
Sales revenues
Tobacco 162,668 108,215 204,428 179,580 214,579
Confectionery 5,502 4,820 5,873 5,103 5,826
Beverage 66,262 63,486 76,417 70,333 82,436
Milk & Bread 31,893 28,671 34,964 29,973 32,431
Grocery 19,225 15,178 20,125 16,851 19,445
Snack & Ice Cream 32,955 26,546 34,937 29,603 33,910
Fuel 661,163 585,345 713,896 623,767 666,559
Car wash 0 0 0 0 0
Total Sales revenues 1,016,298 862,512 1,130,681 987,716 1,095,368

Cost of Goods 886,346 740,305 995,893 845,719 925,229

+ Discounts from suppliers 3,540 2,139 4,006 3,023 3,909
Gross Profit 133,493 124,345 138,794 145,020 174,049
Expenses
Personnel 40,983 44,655 38,814 41,983 52,798
Promotion 1,799 490 2,695 1,841 2,311
Other Store expenses 34,420 34,109 35,663 34,034 36,557
G & A expenses 9,147 7,763 10,176 8,889 9,858
Interest expenses (cost: + / income: -) 999 1,098 939 987 1,115
Total expenses 87,348 88,115 88,288 87,735 102,639
Store net income 46,145 36,231 50,506 57,284 71,409

Balance sheet, €
Assets
Current assets
Inventories 5,832 17,406 0 6,763 1,089
Accounts receivable 23,453 19,904 26,093 22,794 25,278
Cash and bank receivables 240,292 200,873 264,275 245,044 194,148
Total current assets 269,577 238,183 290,368 274,600 220,515
Non-current assets
Facilities & equipment 193,258 193,258 193,258 193,258 273,258
Total non-current assets 193,258 193,258 193,258 193,258 273,258
Total assets 462,835 431,441 483,626 467,858 493,773

Current liabilities
Accounts payable 136,484 115,851 152,308 130,431 141,774
Accrued liabilities 3,338 2,491 3,942 3,274 3,720
Total current liabilities 139,821 118,341 156,250 133,705 145,495
Long-term debt 160,000 160,000 160,000 160,000 160,000

Total liabilities 299,821 278,341 316,250 293,705 305,495
Share capital 40,000 40,000 40,000 40,000 40,000
Retained earnings 76,869 76,869 76,869 76,869 76,869
Net income for the quarter 46,145 36,231 50,506 57,284 71,409
Total equity 163,014 153,100 167,375 174,153 188,278
Liabilities and equity total 462,835 431,441 483,626 467,858 493,773

Statement of cash-flow, Store B, €
EBITDA 61,215 51,400 65,517 72,343 86,595
Financing income and expenses, net (income + / expe -999 -1,098 -939 -987 -1,115
Cash flow before working capital changes 60,216 50,302 64,577 71,355 85,480
Changes in receivables (incr - / decr +) -303 3,246 -2,942 357 -2,127
Changes in inventories (incr - / decr +) -1,151 -12,726 4,681 -2,082 3,592
Changes in payables (incr + / decr -) 1,798 -18,835 17,622 -4,255 7,089
Changes in accrued liabilities (incr + / decr -) 629 -218 1,234 566 1,012
Cash flow from operations 61,189 21,769 85,172 65,941 95,045
Capital expenditure
Facilities 0 0 0 0 -80,000
Cash flow before financing 61,189 21,769 85,172 65,941 15,045

Financing
Changes in short-term financing (incr. + / decr. -) 0 0 0 0 0
Financing total 0 0 0 0 0
Change in liquid assets 61,189 21,769 85,172 65,941 15,045
Liquid assets at 1st day of quarter 179,103 179,103 179,103 179,103 179,103
Liquid assets at last day of quarter 240,292 200,873 264,275 245,044 194,148

Income statement, Store C, €
Sales revenues 0 0 0 0 0
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Total Sales revenues

Cost of Goods 0 0 0 0 0
Gross profit from sales

+ Discounts from suppliers 0 0 0 0 0
Gross Profit 0 0 0 0 0
Expenses
Personnel 0 0 0 0 0
Promotion 0 0 0 0 0
Other Store expenses 0 0 0 0 0
G & A expenses 0 0 0 0 0
Interest expenses (cost: + / income: -) 0 0 0 0 0
Total expenses 0 0 0 0 0
Store net income 0 0 0 0 0

Balance sheet, Store C, €
Assets
Current assets
Inventories 0 0 0 0 0
Accounts receivable 0 0 0 0 0
Cash and bank receivables 0 10,000 0 0 10,000
Total current assets 0 10,000 0 0 10,000
Non-current assets
Facilities & equipment 0 358,500 0 0 358,500
Total non-current assets 0 358,500 0 0 358,500
Total assets 0 368,500 0 0 368,500

Current liabilities
Short-term loan 0 368,500 0 0 368,500
Accounts payable 0 0 0 0 0
Accrued liabilities 0 0 0 0 0
Total current liabilities 0 368,500 0 0 368,500
Long-term debt 0 0 0 0 0
Total liabilities 0 368,500 0 0 368,500
Share capital 0 0 0 0 0
Retained earnings 0 0 0 0 0
Net income for the quarter 0 0 0 0 0
Total equity 0 0 0 0 0
Liabilities and equity total 0 368,500 0 0 368,500

Statement of cash-flow, Store C, €
EBITDA 0 0 0 0 0
Financing income and expenses, net (income + / expe 0 0 0 0 0
Cash flow before working capital changes 0 0 0 0 0

Changes in receivables (incr - / decr +) 0 0 0 0 0
Changes in inventories (incr - / decr +) 0 0 0 0 0
Changes in payables (incr + / decr -) 0 0 0 0 0
Changes in accrued liabilities (incr + / decr -) 0 0 0 0 0
Cash flow from operations 0 0 0 0 0
Capital expenditure
Facilities 0 -358,500 0 0 -358,500
Cash flow before financing

Financing
Changes in short-term financing (incr. + / decr. -) 0 368,500 0 0 368,500
Financing total 0 368,500 0 0 368,500
Change in liquid assets 0 10,000 0 0 10,000
Liquid assets at 1st day of quarter 0 0 0 0 0
Liquid assets at last day of quarter 0 10,000 0 0 10,000

Industry Reports
Group income statements, €
Sales revenue 4,910,420 3,304,033 3,518,944 3,506,457 3,421,418

Cost of goods 4,404,707 2,850,944 2,972,942 2,966,940 2,746,151

Discounts from suppliers 13,885 6,967 11,534 8,336 12,217
Gross profit 519,599 460,057 557,536 547,853 687,485

Other expenses 350,600 313,814 304,646 324,647 353,982
Net income 168,999 146,244 252,890 223,206 333,502
Group income statements % change
Sales revenue 30.9% -11.9% -6.2% -6.5% -8.8%

Cost of goods 35.5% -12.3% -8.6% -8.8% -15.5%
Gross profit from sales 1.2% -9.4% 9.2% 7.9% 35.1%

Discounts from suppliers 22.3% -38.6% 1.6% -26.6% 7.7%
Gross profit 1.6% -10.0% 9.1% 7.2% 34.5%

Other expenses 15.4% 3.3% 0.3% 6.9% 16.6%
Net income -18.6% -29.5% 21.9% 7.5% 60.7%

Group balance sheets
Assets
Current assets
Inventories 44873 246990 38150 46514 67375
Accounts receivable 113318 76247 81207 80919 78956
Cash and bank receivables 807032 399571 698315 661854 647064
Total current assets 965222 722808 817671 789287 793396
Non-current assets 738618 738618 738618 738618 818618
Total assets 1703840 1461426 1556289 1527905 1612014

Accounts payable 680422 472609 459002 459612 428795
Accrued liabilities 22044 10199 12023 12712 17342
Long-term debt 400000 400000 400000 400000 400000
Total liabilities 1102466 882808 871025 872324 846136
Share capital 110000 110000 110000 110000 110000
Retained earnings 322375 322375 322375 322375 322375
Net income for the quarter 168999 146244 252890 223206 333502
Total equity 601374 578618 685265 655581 765877
Liabilities and equity total 1703840 1461426 1556289 1527905 1612014

Group balance sheets % change
Assets
Current assets
Inventories 72.8% 850.9% 46.9% 79.1% 159.4%
Accounts receivable 30.9% -11.9% -6.2% -6.5% -8.8%
Cash and bank receivables 87.8% -7.0% 62.5% 54.0% 50.6%
Total current assets 78.0% 33.3% 50.8% 45.5% 46.3%
Non-current assets -8.1% -8.1% -8.1% -8.1% 1.8%
Total assets 26.6% 8.5% 15.6% 13.5% 19.7%

Short-term loan NA NA NA NA NA
Accounts payable 35.1% -6.2% -8.9% -8.8% -14.9%
Accrued liabilities 117.6% 0.7% 18.7% 25.5% 71.2%
Long-term debt 0.0% 0.0% 0.0% 0.0% 0.0%
Total liabilities 20.6% -3.4% -4.7% -4.6% -7.4%
Share capital 0.0% 0.0% 0.0% 0.0% 0.0%
Retained earnings 180.7% 180.7% 180.7% 180.7% 180.7%
Net income for the quarter -18.6% -29.5% 21.9% 7.5% 60.7%
Total equity 39.1% 33.8% 58.5% 51.6% 77.1%
Liabilities and equity total -14.7% -26.9% -22.1% -23.5% -19.3%

Operations
Opening hours
Store A 15 14 13 19 18
Store B 12 13 14 14 18
Store C 0 0 0 0 0
Employees
Full time 5040 5760 4320 5760 6480
Part time hours 4400 4215 4400 4500 4500
Operations, Store A
Store base hours 1350 1260 1170 1710 1620
Store variable hours 4069 2208 3168 2575 3589
Food Service base hours 1350 1260 1170 1710 1620
Food Service variable 619 548 606 482 620
Food Service hours 534 315 371 368 367
Total hours needed 7922 5592 6485 6844 7816
Personnel hours available 6500 7029 5880 7320 7320
Permanent labour 5 5 4 6 6
Temporary labour 4 5 4 4 4
Operations, Store B
Store base hours 1080 1170 1260 1260 1620
Food Service hours 0 0 0 0 0
Operations, Store C
Store base hours 0 0 0 0 0
Personnel - Store A
Store manager´s wage 6000 5000 7000 5000 5000
Permanent wage 48875 48875 39100 58650 58650
Temporary wage 33116 39157 34258 34258 34258
Change in permanent 0 0 -1 1 1
Cost of change 0 0 4250 1000 1000
Change in temporary 0 1 0 0 0
Cost of change 0 298 0 0 0
Total 87991 93330 84608 98908 98908
Personnel - Store B
Permanent wage 19550 29325 19550 19550 29325
Temporary wage 17129 8976 15987 17129 17129
Change in permanent 0 1 0 0 1
Change in temporary 0 -1 0 0 0
Total 40679 44301 38537 41679 52454
Personnel - Store C
Permanent wage 0 0 0 0 0
Temporary wage 0 0 0 0 0
Change in permanent 0 0 0 0 0
Change in temporary 0 0 0 0 0
Total 0 0 0 0 0
Pumps available
Store A 12 12 12 12 12
Store B 3 3 3 3 4
Unit costs after discounts from suppliers

Tobacco 4.24 4.25 4.24 4.25 4.24
Confectionery 0.84 0.84 0.84 0.84 0.84
Beverage 1.28 1.29 1.28 1.28 1.28
Milk & Bread 1.38 1.38 1.38 1.38 1.38
Grocery 1.27 1.28 1.27 1.27 1.27
Snack & Ice Cream 0.97 0.97 0.97 0.97 0.97
Fuel 1400.00 1400.00 1400.00 1400.00 1400.00
Food Service 3.21 3.21 3.21 3.21 3.21
Car wash 3.95 3.96 3.95 3.95 3.95
Discounts from suppliers, % 1.35% 1.11% 1.28% 1.17% 1.30%
Additional costs from Emergency order

Store A
Tobacco 149 0 397 0 242
Beverage 161 0 0 0 38
Grocery 0 0 0 0 0
Fuel 0 0 0 0 0
Car wash 0 0 0 0 0
Total 0 0 0 0 0
Store B
Tobacco 267 0 328 0 63
Beverage 72 0 120 0 13
Milk & Bread 0 0 36 0 0
Grocery 0 0 8 0 1
Fuel 0 0 670 0 0
Car wash 0 0 0 0 0
Total 0 0 0 0 0
Store C
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Total 0 0 0 0 0
Cost of goods exclude the discount

Store A
Tobacco 332594 122918 277575 152150 295056
Confectionery 12843 6363 7648 5179 8306
Beverage 127865 77152 98406 91435 124219
Milk & Bread 49308 27957 26643 26150 27042
Grocery 21963 12875 14248 11918 15362
Snack & Ice Cream 45246 27167 31866 31629 33467
Fuel 2756268 1712065 1390634 1679788 1183063
Food Service 80755 69733 70516 61761 72115
Car wash 39515 26334 28785 29794 28791
Store B
Tobacco 125576 68530 164083 132652 159054
Confectionery 3419 3083 3658 3118 3719
Beverage 43908 42888 59622 48690 57036
Milk & Bread 32563 24443 27637 23955 24400
Grocery 14018 10099 12932 10884 12419
Snack & Ice Cream 23171 17468 23940 19404 23097
Fuel 624005 558168 682356 590172 624324
Car wash 0 0 0 0 0
Store C
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
shrinkage in the value

Store A
Tobacco 7589 11425 6119 6543 6194
Confectionery 1872 439 250 475 181
Beverage 2753 4703 2507 3031 2705
Milk & Bread 13088 3946 1586 4128 3388
Grocery 7843 1239 1036 1131 370
Snack & Ice Cream 969 1879 1204 1416 1255
Fuel 7410 7663 4531 4360 4490
Food Service 1682 6084 3875 6258 3233
Car wash 1059 1094 761 725 693
Store B
Tobacco 2055 2831 3925 4317 3289
Beverage 746 1263 1424 1775 1193
Milk & Bread 8802 2359 697 1731 1219
Grocery 1876 888 342 663 263
Snack & Ice Cream 427 863 618 890 475
Fuel 1287 689 1762 1693 1354
Car wash 0 0 0 0 0
Store C
Tobacco 0 0 0 0 0
Beverage 0 0 0 0 0
Grocery 0 0 0 0 0
Other Store expenses

Store A
Rent - property 20,000 20,000 20,000 20,000 20,000
Rent - fuel pumps 12,000 12,000 12,000 12,000 12,000
Depreciation 51,320 51,320 51,320 51,320 51,320
Fixed costs (Fuel, Food Service, Car wash) 6,600 6,600 6,600 6,600 6,600
Credit cards provision 11,682 7,325 7,165 7,556 6,978
Other store fixed cost 2,000 2,000 2,000 2,000 2,000
Variable store costs (opening hours) 4,500 4,200 3,900 5,700 5,400
Promotion costs 5,600 1,000 400 0 3,000
Store B
Rent - property 10,000 10,000 10,000 10,000 10,000
Rent - fuel pumps 3,000 3,000 3,000 3,000 3,000
Depreciation 14,071 14,071 14,071 14,071 14,071
Fixed costs (Fuel, Food Service, Car wash) 900 900 900 900 900
Credit cards provision 3,049 2,588 3,392 2,963 3,286
Other store fixed cost 1,000 1,000 1,000 1,000 1,000
Variable store costs (opening hours) 1,800 1,950 2,100 2,100 2,700
Promotion costs 600 600 1200 0 1600
Store C
Rent - property 0 0 0 0 0
Depreciation 0 0 0 0 0
Fixed costs (Fuel, Food Service, Car wash) 0 0 0 0 0
Credit cards provision 0 0 0 0 0
Other store fixed cost 0 0 0 0 0
Variable store costs (opening hours) 0 0 0 0 0
Promotion costs 0 0 0 0 0
Pink
1348136
2797157
4145293
220284
17684
237967
445509
32.6%
4.2%
13.4%
16.3%
0.6%
5.7%
2.4%
9.5%
2996
14.6%
25.4%
22.4%
218902
Pink
65297
8684
92319
19029
9921
38038
11879
1427
20252
7677
6.02
1.49
1.95
1.96
2.19
1.47
5.09
1.47
5.69
8.02
5003
3336
Pink
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
1 week, -10%
No promotion
1 week, -10%
13.00
0.64
0.96
1.01
0.99
1.00
1.00
1.01
1.00
1.00
Pink
19.8%
16.6%
19.3%
16.9%
16.5%
18.7%
15.8%
18.7%
16.5%
17.1%
121579
1622
21
613
81
14
255
13
0
152
0
3090
402
4291
882
459
1768
549
66
942
0
3.23
0.11
1.48
0.31
0.18
0.46
0.50
17.21
0.95
0.51
Pink
0
35469
4000
41568
17172
8604
20173
7394
480
NA
NA
0
5.81
1.40
1.89
1.89
2.13
1.57
5.09
1.47
NA
NA
1204
1807
Pink
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
13.00
0.52
0.96
0.95
0.93
0.96
0.98
0.97
0.97
0.96
Pink
19.4%
17.1%
18.0%
16.9%
16.5%
16.0%
17.6%
17.9%
NA
NA
62622
842
58
470
255
50
94
80
0
NA
NA
2034
227
2355
976
485
1135
419
27
NA
NA
3.29
0.09
1.25
0.52
0.29
0.51
0.60
11.26
NA
NA
Pink
0
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
No promotion
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
Pink
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
Pink
149
34
393
146
98
109
104
14
113
30
65,852
9,077
94,832
20,470
10,543
39,296
12,268
1,460
21,046
8,031
613
0
0
0
0
0
0
0
0
0
Pink
721
111
1,114
236
131
459
159
2
242
112
596
214
1,204
1,186
448
668
153
2
549
92
1,317
325
2,317
1,421
579
1,127
311
4
791
204
2.0%
3.7%
2.5%
7.5%
5.8%
3.0%
2.6%
0.3%
3.9%
2.7%
Pink
138
3
110
66
67
111
54
3
0
0
35,859
4,118
42,758
17,761
8,973
20,978
7,565
482
0
0
367
0
0
0
0
0
0
0
0
0
482
56
595
241
128
305
106
1
0
0
413
57
573
385
249
452
94
1
0
0
895
113
1,168
626
377
758
200
1
0
0
2.5%
2.8%
2.8%
3.6%
4.4%
3.8%
2.7%
0.3%
NA
NA
Pink
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
NA
NA
NA
NA
NA
NA
NA
NA
Pink
393,088
12,918
180,023
37,297
21,756
55,916
60,490
2,092,099
115,182
61,554
3,030,323
2,634,240
396,083
8,186
404,268
87,463
8,339
105,311
27,273
1,136
229,521
174,747
Pink
61,693
69,931
465,679
597,303
545,360
0
545,360
1,142,663
0
411,477
10,934
422,410
230,000
0
652,410
70,000
245,506
174,747
490,253
1,142,663
Pink
227,203
-1,136
226,067
-6,505
-40,400
42,349
3,513
225,024
225,024
-10,000
0
0
-10,000
215,024
250,655
465,679
Pink
205,896
5,610
78,355
32,455
18,314
31,631
37,651
705,058
0
0
1,114,970
966,140
148,830
3,790
152,620
41,202
3,011
34,266
10,035
885
89,399
63,220
Pink
6,115
25,730
261,844
293,689
193,258
0
193,258
486,947
0
148,854
4,004
152,858
154,000
0
306,858
40,000
76,869
63,220
180,089
486,947
Pink
78,177
-885
77,291
-2,580
-1,434
14,168
1,295
88,741
88,741
-6,000
0
0
-6,000
82,741
179,103
261,844
Pink
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Pink
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Pink
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Pink
4,145,293
3,600,380
544,912
11,975
556,888
318,921
237,967
10.5%
10.7%
9.0%
5.5%
8.9%
5.0%
14.7%
Pink
67808
95661
727523
890992
738618
1629610
0
560330
14938
384000
959268
110000
322375
237967
670342
1629610
Pink
161.1%
10.5%
69.3%
64.3%
-8.1%
21.0%
NA
11.2%
47.5%
-4.0%
5.0%
0.0%
180.7%
14.7%
55.0%
-18.5%
13
13
0
5040
4312
1170
3702
1170
598
402
7041
6480
5
4
1170
2023
0
0
0
3193
2872
2
2
0
0
0
0
0
0
0
0
5000
48875
32888
0
0
0
0
86763
5000
19550
16353
0
0
0
0
40903
0
0
0
0
0
0
0
0
12
3
4.24
0.84
1.28
1.38
1.27
0.97
2.65
1400.00
3.21
3.95
1.30%
40
0
0
0
0
0
0
0
0
0
0
24
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
286471
7659
123031
28631
13545
38383
32674
2003924
68390
31532
156382
3496
55557
24916
11586
20512
20351
673340
0
0
0
0
0
0
0
0
0
0
5589
273
2973
1964
737
1090
824
5448
2538
805
3800
95
1499
865
480
733
529
1832
0
0
0
0
0
0
0
0
0
0
20,000
12,000
51,320
6,600
9,091
2,000
3,900
400
10,000
3,000
14,071
900
3,345
1,000
1,950
0
0
0
0
0
0
0
0

Key Performance Indicators, : Results - Quarter 1 Green Red Blue Orange Grey

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Key Performance Indicators, : Results - Quarter 1 Green Red Blue Orange Grey

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Results - Quarter 1

Green Red Blue Orange Grey

Gross profit (% of Sales), Merchandise 30.2% 38.5% 30.8% 37.0% 34.0%

Market Report - Store A

External advertising 11172 1015 1484 2797 8898

Green Red Blue Orange Grey

Store hours 15.00 14.00 13.00 19.00 18.00

Service score 0.56 0.67 0.52 0.64 0.60

Green Red Blue Orange Grey

Number of customers 145353 103998 113134 112848 121481

Average spending per customer, €

Market Report - Store B

External advertising 540 147 1617 552 809

Green Red Blue Orange Grey

Service score 0.60 0.89 0.45 0.48 0.62

Green Red Blue Orange Grey

Number of customers 58171 49720 69667 56362 63119

Average spending per customer, €

Market Report - Store C

Tobacco No promotiNo promotiNo promotiNo promotiNo promoti

Green Red Blue Orange Grey

Average spending per customer, €

Planned orders, Units

Emergency orders, Units

Green Red Blue Orange Grey

Other shrink, Units

Planned orders, Units

Emergency orders, Units

Shrink Report, Units

Other shrink, Units

Planned orders, Units

Emergency orders, Units

Shrink Report, Units

Other shrink, Units 0 0 0 0 0

Green Red Blue Orange Grey

Total Sales revenues 3,894,122 2,441,522 2,388,263 2,518,741 2,326,050

Gross profit from sales 375,761 330,884 411,214 397,520 505,128

Gross Profit 386,106 335,712 418,742 402,833 513,436

Total expenses 263,252 225,699 216,358 236,911 251,343

Store net income 122,854 110,013 202,384 165,921 262,093

Green Red Blue Orange Grey

Total assets 1,241,005 1,029,985 1,072,664 1,060,046 1,118,241

Liabilities and equity

Long-term debt 240,000 240,000 240,000 240,000 240,000

Total liabilities 802,645 604,466 554,774 578,619 540,642

Liabilities and equity total 1,241,005 1,029,985 1,072,664 1,060,046 1,118,241

Green Red Blue Orange Grey

Cash flow before financing 316,085 -51,956 183,385 166,155 202,261

Green Red Blue Orange Grey

Total Sales revenues 1,016,298 862,512 1,130,681 987,716 1,095,368

Gross profit from sales 129,953 122,206 134,788 141,997 170,140

Gross Profit 133,493 124,345 138,794 145,020 174,049

Total expenses 87,348 88,115 88,288 87,735 102,639

Store net income 46,145 36,231 50,506 57,284 71,409

Green Red Blue Orange Grey

Total assets 462,835 431,441 483,626 467,858 493,773

Liabilities and equity

Long-term debt 160,000 160,000 160,000 160,000 160,000

Total liabilities 299,821 278,341 316,250 293,705 305,495

Liabilities and equity total 462,835 431,441 483,626 467,858 493,773

Green Red Blue Orange Grey

Cash flow before financing 61,189 21,769 85,172 65,941 15,045

Green Red Blue Orange Grey