Blue Nile Zale Tiffany
Net Sales 400.0 1,888.0 3,794.2
Cost of Sales 325.0 903.6 1,631.0
Gross Profit 75.1 984.4 2,163.2
Selling, General, and Administrative Expenses 62.8 916.3 1,466.1
Operating Income 12.3 35.1 697.2
Net Income 8.4 10.0 416.1
Cash and Cash Equivalents 87.0 17.1 504.8
Net Receivables 3.5 __ 174.0
Inventories 33.3 767.5 2,234.3
Total Current Assets 125.9 837.2 3,151.6
Property and Equipment 7.9 108.9 818.8
Other Assets 12.1 241.2 660.4
Total Assets 145.9 1,187.3 4,630.9
Accounts Payable 116.2 220.6 295.4
Stockholder Equity 14.1 185.3 2,611.3
Performance Metrics
Profit Margin 2.10% 0.53% 10.97%
Asset Turnover 3.18 2.26 1.20
SG&A (% of Revenue) 15.7% 48.5% 38.6%
APT 2.80 4.10 5.52
ART 114.29 – 21.81
INVT 9.76 1.18 0.73
PPET 50.63 17.34 4.63
C2C (Weeks) (12.81) 31.47 64.20