Table of Contents

Background Information

Page

About Business Resource Services, Inc.  1
About The Cost of Doing Business Report 1
Overview of the Three Basic Tables 2
Our Approach For Grouping Companies and Reporting Results 3
Determining Which Figures Are Relevant For Your Company  4
How The Top 25% Was Selected  4
Trend Notes  5
II. Key Financial Performance Issues
Critical Areas to Manage  6
III. General Study Information and 2001 Operating Results
General Study Information  7
Executive Summaries
Construction Equipment Rental Companies  9
General Tool Rental Companies  16
Party and Event Rental Companies  23
IV. Action Plans for Success
Planning for Profitability  30
Planning for Productivity  34
Planning for Financial Position  36
Planning for Cash Flow  37
V. What To Do Next
The "Fiscal Physical®" Action Plan  39
Appendices
Appendix A – Three Basic Tables – Construction  A-1
Median Financial Operating Ratios  A-2
Average Common-Sized Balance Sheet A-3
Average Common-Sized Income Statement A-4
Appendix B – Three Basic Tables – General Tool A-1
Median Financial Operating Ratios A-2
Average Common-Sized Balance Sheet  A-3
Average Common-Sized Income Statement A-4
Appendix C – Three Basic Tables – Party and Event A-1
Median Financial Operating Ratios A-2
Average Common-Sized Balance Sheet A-3
Average Common-Sized Income Statement A-4
Appendix D – Financial Statements as Working Tools D-1
Appendix E – Ratio Definitions and How They are Used E-1
Profitability Ratios E-3
Productivity Ratios E-4
Financial Position Ratios E-5
Cash Flow Ratios E-6
Appendix F – Financial Cause and Effect Road Map F-1
   

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Business Resource Services, Inc. | 200 First Avenue West | Suite 301 | Seattle WA 98119
Phone 206.284.5102 | Toll Free 800.488.3520 | Fax 206.282.4092 | E-mail brs@brs-seattle.com

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