30 
BULLETIN 1442, U. S. DEPARTMENT OF AGRICULTURE 
store with the highest rate of profit to the store with the largest loss. 
The resulting series was then divided into four parts. The first 
fourth of the series in each class contained the stores with the highest 
profit percentages. The second fourth comprised the group of stores 
with the next highest rates of profit. The third fourth consisted 
of the stores whose rates of profit were still lower than those of the 
second group. The stores with the lowest profit rates (or losses) 
were thus left to comprise the last fourth of the series. 
Table 10. — Margins, expenses, profits, and losses in individual retail meat 
markets arranged oy profit and loss groupings, 1923 
[Expenses expressed as percentages of net sales] 
Store groups by class of service and ar- 
rayed according to profit 
10 
8.25 
10 
3.83 
9 
1.54 
9 
-1.27 
8 
7.20 
8 
2.08 
8 
.78 
' 
-1.35 
15 
8.21 
15 
4.95 
15 
2.29 
15 
-2.51 
23 
7.99 
23 
4.21 
23 
1.39 
22 
-2.16 
33 
8.07 
32 
4.14 
32 
1.51 
32 
-1.84 
Total 
expense 
Salaries 
and 
wages 
18.01 
11.80 
19.27 
11.80 
19.40 
12.66 
22.52 
14.56 
19.27 
12.33 
18.96 
12.34 
23.86 
14.06 
21.14 
14.62 
18.77 
12.28 
20.62 
13.58 
21. 14 
13.43 
23.26 
14.37 
19.15 
12.44 
20.14 
13.08 
21.58 
13.44 
22.79 
14.58 
18.81 
12.25 
19.95 
12.71 
20.66 
13.07 
22.85 
14.62 
Wrap- 
pings 
Carry stores: 
Highest one-fourth of group . 
Second one-fourth of group . . 
Third one-fourth of group 
Lowest one-fourth of group.. 
Limited-delivery stores: 
Highest one-fourth of group.. 
Second one-fourth of group . . 
Third one-fourth of group 
Lowest one-fourth of group . . 
Unlimited-delivery stores: 
Highest one-fourth of group.. 
Second one-fourth of group ._ 
Third one-fourth of group 
Lowest one-fourth of group.. 
All delivery stores: 
Highest one-fourth of group . 
Second one-fourth of group. . 
Third one-fourth of group 
Lowest one-fourth of group . . 
Carry and delivery groups: 
Highest one-fourth of group. . 
Second one-fourth of group. . 
Third one-fourth of group 
Lowest one-fourth of group . . 
26.26 
23.10 
20.94 
21.25 
26.47 
21.04 
24.64 
19.79 
25. 57 
23.43 
20.75 
27.14 
24.35 
22.97 
20.63 
26.88 
24.09 
22.17 
21.01 
2.12 
2.39 
2.49 
3.12 
2.60 
2.07 
3.58 
1.61 
1.81 
1.54 
2. 17 
1.87 
1.80 
2.46 
2.03 
1.94 
2.01 
2.34 
2.43 
1.09 
1.10 
1.05 
1.08 
1.03 
.97 
1.22 
1.04 
.82 
.84 
1.01 
.79 
.84 
1.06 
1.01 
.92 
1.04 
1.04 
Store groups bv class of service and arrayed 
Re- 
friger- 
ation 
Light 
and 
powei 
Depre- 
ciation 
Other 
ex- 
pense 
Delivery expense 
according to profit 
Wages 
Other 
Totals 
Carry stores: 
1.00 
1.03 
1.20 
1.27 
.74 
.81 
1.27 
.92 
.83 
.83 
1.01 
1.17 
.81 
.86 
1.04 
1.11 
.87 
.93 
1.06 
1.15 
0.31 
.24 
.30 
.33 
.31 
.33 
.32 
.49 
.27 
97 
!38 
.43 
.2S 
.34 
.33 
.43 
.29 
.31 
.32 
.40 
0.41 
.64 
.38 
.41 
.40 
.35 
.56 
.44 
.28 
.38 
.36 
.51 
.34 
.36 
.41 
.50 
.36 
.46 
.39 
.47 
1.28 
2.07 
1.32 
1.75 
1.86 
2.09 
Limited-delivery stores: 
* " " 
0.44 
.58 
2.85 
2.02 
2.55 
3.20 
3.43 
3.60 
2.62 
2.86 
2.84 
3.13 
2.22 
2.61 
2.44 
2.74 
1.55 
1.63 
Unlimited-delivery stores: 
1.68 
1.82 
1.96 
1.96 
1.17 
1.38 
1.-14 
1.73 
2.85 
3.20 
Third one-fourth of group 
Lowest one-fourth of group 
All delivery stores: 
3.10 
2.51 
2.58 
1.70 
3.11 
Carry and delivery groups: 
1 A minus (— ) sign indicates a loss. 
2 Delivery wages have also been included in salaries and wages and other delivery expense has also been 
included in other expense. 
