2005 CBA Operating Statement Survey

This unique research effort represents the most complete, accurate, and up-to-date comparative financial performance information about the Christian Retail Channel available anywhere.  The study is designed to serve as an easy-to-understand, managerially actionable tool with which industry stores can evaluate their own store’s results in order to pin-point strengths, weaknesses, and improvement opportunities. 

As in past years, the overriding goal of this report is to provide information that will enable Christian retail owners and managers to better manage their store operations.

The detailed survey results in this report include comparative financial measures broken down by:

  • All responding Christian stores
  • High profit respondents (i.e., the upper 50% of respondents in performance based on the ratio “net profit before tax to total assets”)
  • Christian stores by number of stores
  • Responding Christian stores by sales volume
  • Responding Christian stores by geographic region
  • Responding Christian stores by building type or store location
  • Respondents by number of years in the Christian retail business
  • Respondents by total store square footage

New categories and features were added to this survey, including:

  • New categories added for building type or store location
  • Stores were asked if they are located near discount retail stores, category killer bookstores, or other Christian retailers
  • Added breakdowns of net sales by month, as well as net sales by category
  • A special article has been included titled Fine-Tuning Your Figures

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