38 
BULLETIN 1442, IT. S. DEPARTMENT OF AGRICULTURE 
in relation to sales. Others through exercising careful employment 
of help might have reduced their operating expenses to lower per- 
centage without increases in the total sales volumes of the markets. 
MARGINS, EXPENSES, AND PROFITS COMPARED FOR 1923 AND 1924 
In Table 14 data for individual retail meat markets are presented, 
from which profit and loss statements were obtained for both of the 
years, 1923 and 1924. These figures were limited in scope, but they 
served to compare the operation of identical stores for the two years 
and to relate the conditions observed in 1923 to 1924 conditions, 
thereby bringing the survey to a more recent date. 
Table 14. — Gross margins, expenses, pro-fits, and losses m identical individual 
retail meat markets for the years 1923 and 192.\ 
[Amounts expressed as percentages of net sales] 
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o 
O 
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Eh 
'V 
c 
03 
CO 
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© M 
CO 
CO 
M 
a 
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§8 
© 
n 
© 
3 
03 
© 
© 
o 
Stores operated at a profit both 
years: 
18 
18 
10 
10 
24 
24 
23.99 
24.53 
23.33 
2112 
25.69 
25.04 
5.08 
5.56 
3.80 
4.74 
5.91 
5.21 
18.91 
18.97 
19.53 
19.38 
19.78 
19.83 
12.13 
12.12 
13.10 
13.08 
13.08 
13.10 
2.31 
2.37 
2.20 
1.99 
1.65 
1.77 
1.16 
1.20 
1.06 
.97 
.80 
.84 
1.03 
1.06 
.75 
.74 
.79 
.80 
0.23 
.23 
.31 
.33 
.28 
.26 
0.47 
.46 
.33 
.34 
.34 
.34 
1 58 
Carry stores, 1924 
1.53 
Limited-delivery stores, 1923— 
Limited-delivery stores, 1924. 
Unlimited-delivery stores, 
1923 . . . 
1.78 
1.93 
2.84 
Unlimited-delivery stores, 
1924. 
2.72 
Stores operated at a loss both 
years: 
Carry stores, 1923 
22 
22 
22 
22 
4 
4 
17.41 
20.51 
18.14 
17.71 
19.56 
16.43 
-1.64 
-.78 
-2.16 
-1.85 
-3.04 
-5.96 
19.05 
21.29 
20.30 
19.56 
22.60 
22.39 
11.40 
12.46 
13.10 
12.53 
14.79 
13.49 
2.51 
3.06 
1.30 
1.47 
1.83 
1.64 
1.11 
.99 
.86 
.74 
.80 
.70 
.81 
.82 
1.24 
1.09 
1.05 
1.09 
.23 
.23 
.29 
.26 
.23 
.25 
.39 
.94 
.62 
.57 
.37 
.44 
2.60 
Carry stores, 1924 
2.79 
Limited-delivery stores, 1923.. 
Limited-delivery stores, 1924.. 
Unlimited-delivery stores, 
1923 .. 
2.89 
2.90 
3.53 
Unlimited-delivery stores, 
1924. _ 
4 78 
All stores: * 
Carry stores, 1923... 
Carry stores, 1924 
25 
25 
18 
18 
31 
31 
•23.56 
24.31 
22.16 
22.67 
24.85 
23.73 
3.67 
4.27 
1.92 
2.63 
4.35 
3.22 
19.89 
20.04 
20.24 
20.04 
20.50 
20.51 
12.72 
12.73 
13.45 
13.30 
13.50 
13.55 
2.62 
2.63 
2.12 
2.06 
1.74 
1.81 
1.17 
1.21 
1.08 
.98 
.86 
.84 
.95 
.97 
.84 
.82 
.81 
.83 
.26 
.26 
.36 
.38 
.29 
.28 
.49 
.52 
.37 
.37 
.35 
.36 
1.68 
1.72 
Limited-delivery stores, 1923.. 
Limited-delivery stores, 1924.. 
Unlimited-delivery stores, 
1923 
2.02 
2.13 
2 95 
Unlimited-delivery stores, 
1924... 
2,84 
All groups: 3 
1923 
74 
74 
23.76 
23.67 
3.53 
3.43 
20.23 
20.24 
13.23 
13.21 
2.13 
2.15 
1.02 
1.00 
.86 
.87 
.30 
.30 
.40 
42 
?. 29 
1924. 
2.29 
i A minus (— ) sign indicates a loss. 
2 The indicated results for this group have very limited value. See page 39. 
3 This grouping includes in addition to the group of stores operated at a profit or at a loss for both years 
stores incurring a profit one year and a loss the other. 
For the purpose of comparison, the stores were divided into four 
general classifications: (1) Fifty-two stores operated at a profit for 
both years ; this group was subdivided again 
according 
to 
carry, 
limited-delivery, and unlimited-delivery groups. (2) Eight stores 
operated at a loss for both years ; this group of stores was again sub- 
divided according to carry stores, limited delivery, and unlimited 
