The document contains several tables showing profit and loss statements, costs, sales, and key metrics for different industries. The first table shows that with $100 in November sales, $50 in costs of sale, and $40 in fixed costs, the original profit was $10. When sales dropped to $90, profit became $0. The second table shows the effects of a 10% increase in fixed costs on the original profit. Subsequent tables show days sales outstanding and profit margins by industry.

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Nov. Sales
$100
100%
Cost of sale
$50
50%
Fixed costs
$40
40%
Profit
$10
10%
Nov. Sales
$90
Cost of sale
$50
Fixed costs
$40
Profit
$0
Nov. Sales
$112.5
Cost of sale
$62.5
Fixed costs
$40
Profit
$10

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Nov. Sales
$100
100%
Cost of sale
$50
50%
Fixed costs
$40
40%
Profit
$10
10%
Nov. Sales
$110
100%
Cost of sale
$55
50%
Fixed costs
$45
41%
Profit
$10
9%
10% higher fixed costs

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• 퐴푣푒푟푎푔푒퐴푅푂푣푒푟푇ℎ푒푌푒푎푟∗365 푇표푡푎푙푂푛−푐푟푒푑푖푡푆푎푙푒푠
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16. DSO
Agriculture
19.00
Mining
52.00
Construction
43.00
Manufacturing
Leather/Textile/App
34.00
Chem. Petrol. Metal
48.00
Wood Related Prod
33.00
Trans-Communic
34.00
Wholesale
Non-Durable
39.00
Durable
31.00
Retail
Hardware
22.00
Gen. Merchandise
4.00
Automobiles
9.00
Apparel
2.00
Furniture
16.00
Restaurants
1.00
Financial Services
1.00
Business Services
42.00
Service Industry
15.00
http://www.creditguru.com/ratios/inr.htm

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19. Slice of Pizza
$10
Cost of sale
$2
Profit
$8

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22. Profit Margin %
Agriculture
2.58
Mining
0.00
Construction
1.74
Manufacturing
Leather/Textile/App
1.64
Chem. Petrol. Metal
2.23
Wood Related Prod
2.16
Trans-Communic
1.84
Wholesale
Non-Durable
1.40
Durable
1.11
Retail
Hardware
1.11
Gen. Merchandise
0.16
Automobiles
0.84
Apparel
1.35
Furniture
0.92
Restaurants
0.43
Financial Services
1.29
Business Services
1.75
Service Industry
0.77