Trade margin. The organization purchases goods for further resale to a dealer

And the markup on clothes and alcohol can exceed 300%

Prices are rising inexorably, but the income of the population is not very good: now half of the salary is spent on food alone, as sociologists have calculated. And you can’t really pamper yourself with updating your wardrobe during a crisis: you have to wait for sales, otherwise you won’t be able to afford the “clothes.” Alcohol is also becoming more expensive, so even drinking out of grief is expensive. But our wallets are clearly emptying for someone else’s benefit: manufacturers and stores make huge profits from markups on goods that increase their real cost by 2-3 times. "MK" tried to figure out how trade profits from buyers.

The supply chain for each of our purchases looks like this: manufacturer - distributor - retail. Of course, all participants in this scheme strive to earn more, so at each stage the initial cost of the product increases noticeably. The cost itself consists of two components: the cost of raw materials and the cost of production (salaries of employees, electricity, equipment maintenance). Plus, the manufacturer pays taxes and excise taxes, and then sells the goods to a wholesale intermediary or directly to retail at the selling price, including his profit percentage. As experts explain, the retail sales market is now dominated by retail - large retail chains that purchase directly from the manufacturer in order not to overpay for the services of wholesalers and thus maintain relatively low prices due to large volumes of turnover. And small stores continue to purchase from wholesale stores or intermediaries, so the cost of goods there is often higher. At the same time, retail is not limited in any way in increasing prices, except... no, not conscience, but competition: if they don’t buy it, it means it’s cheaper in the next store. If another store is too far away or closes early, then the merchants hold all the cards: as long as there is demand, prices can be set at the most “biting” level. We compared prices in different stores and found out that the cost of exactly the same products can differ by 20–30%, which goes into the retail pocket.

Food chaos

According to the harsh laws of trade, the fastest rise in prices always occurs for food products - a person cannot do without them and will buy under any circumstances. Therefore, in a free market, manufacturers and stores can speculate on the price of products as they wish. “Prices are now not limited by the state, as in Soviet times, but supply is not limited either. Therefore, now the main protector of the consumer is competition. If we don't like the price in one store, we go to another. Fortunately, there are shops at every turn in the city, and large hypermarkets are within transport accessibility. However, in one single general store for the entire village, the markup can be 100–200%,” Petr Shchelishch, chairman of the Russian Consumer Union, told MK.

But is competition really that effective in the fight for affordable prices for consumers? For the purity of the experiment, we visited three metropolitan stores accessible to a resident of one block: a retail chain of the lower segment of the “next door” format, a non-chain store “Products 24” near a transport stop, where there is a lot of traffic, and one of the largest hypermarkets, which is located from the nearest There is a free bus stop. We also examined the price list of one of the large wholesale bases in Moscow - a supplier of non-chain retail.

As can be seen from the table, even in stores closest to each other, prices can differ significantly, and the total difference in the cost of the set of products in question is about 300 rubles - that’s competition for you... But here you have to choose: run into a store on the road, but overpay, stand in a long line at a low-price retail chain, but save, or spend several hours traveling to a hypermarket in search of the same savings.

However, even the lowest prices in retail are much higher than the cost at which products are sold from enterprises - this difference is how retail earns its pretty penny. The report “How prices and quality of food products are formed (consumer's view)”, prepared by the Russian Consumer Union, contains data on the shares of production costs, intermediary markups and retail trade organization profits in the final price of various products. Thus, the cost of bread is 37% of the price, milk - 27%, frozen fish - 24%, sunflower oil and meat products - no more than 10%. Intermediaries add another 25-30% to the price of flour from which bread is made, sunflower oil - 27%, fish - 20-23%, pasta - 19%, sugar - 16%. Finally, the store makes a markup of 20 to 50%, and from the sale of pasta it receives 9% of net profit, fish - 7–10%, milk, sunflower oil, eggs, sugar, flour - about 6%. Please note that all these figures are relevant for products domestic production, which are not imported into Russia.

The size of the markup in retail depends on the category of products and industry characteristics of production, notes Dmitry Vostrikov, director of Rusprodsoyuz. For example, the markup on flour in retail is more than 50% - this is one of the highest indicators among products. “Production capacity at flour manufacturing enterprises is twice as high as demand, and due to high competition enterprises operate on the verge of profitability, earning a profit of only 1–4%. The profitability of chicken meat production is somewhat higher, and the price is more affordable for the population. This happens because the bird gains marketable weight within 2–3 months of fattening, and its cost is much lower than pork, lamb and beef,” the expert said.

The cost of a product depends on raw material prices, the depth of product processing, packaging and organization of business processes, and production workload, emphasizes the head of Rusprodsoyuz. According to him, the real purchasing power of the population and competition in the category also affect the selling price and profitability.

If we imagine these values ​​in monetary terms, then using the example of chicken average cost 133 rubles per kilogram, the retail price structure will look like this: cost price - 87.5 rubles, manufacturer's markup - 10 rubles, taxes - 8 rubles and retail markup - 27.5 rubles.

Of course, one can ask a rhetorical question: aren’t it a shame for manufacturers, intermediaries, retailers, as well as the state with its taxes, to take considerable interest from citizens above the cost? But in fact, it turns out that an impressive markup accrues in the sum of the markups of each participant in the distribution chain. Even consumer rights advocate Peter Shchelishch is in no hurry to accuse the food industry of excessive greed. “Contrary to stereotypes, the food industry is one of the lowest-margin industries, in which the profitability of manufacturers is higher than that of retailers - 6–7% of net profit for enterprises versus approximately 3% for trade. However, retail is by no means in poverty: due to turnover, the amount of net profit is considerable,” the expert concluded.

Excise tax is more expensive than vodka

In 2016, the Russian budget received 1.3 trillion rubles from excise taxes - a huge figure, considering that these funds were actually withdrawn from the pockets of consumers. Excise tax is an indirect tax paid by producers of consumer goods (alcohol, tobacco, gasoline), included in the selling price and, accordingly, the retail price of the product. Excise taxes are an important source of revenue for the federal treasury, but because of it, taxed goods are very expensive: sometimes the tax amount is three times the cost of the product. An example of such “unfair” pricing is vodka.

According to Rosstat, the average price of a 0.5-liter bottle of vodka in Russia is 280 rubles. Its production costs 48 rubles - this is the cost, which includes the cost of raw materials, packaging and other expenses, including advertising. Plus, the manufacturer makes its own markup - about 11 rubles. When a bottle hits retail, its price increases by an average of 89 rubles. The remaining 132 rubles is the excise tax levied by the state, almost equal to the cost price and the store's markup combined. Thus, for a traditional Russian strong drink, we overpay almost 5 times, based on cost.

It is curious that the range of prices for vodka in Russian stores very large, despite the fact that since 2010 the state, in order to combat illegal products, has set a minimum price for this alcohol - 190 rubles per half liter. Nevertheless, in retail chains you can see vodka for 191 rubles, while a little further it will cost beautiful bottle with exactly the same “content”, but for 500 rubles. Despite the tempting inscriptions on the label of expensive vodka from the series “made using deep purification technology” or “made from melt water from the top of Everest,” it is made from the same raw materials (alcohol) as cheap ones, and is subject to the same excise tax, the director explained Center for Research of Federal and Regional Alcohol Markets (CIFRRA) Vadim Drobiz, explaining the difference in price. “By buying a premium product for 300 rubles or more, consumers pay for image and self-esteem. The director of a company in an SUV will not drink the cheapest vodka! To some extent, the high price of an expensive product subsidizes the low cost of its economical counterpart. At the same time, the cost of premium vodka is higher, but not due to the raw materials, but due to the costs of advertising, packaging, marketing - everything that forces the consumer to buy this product for a lot of money,” the expert believes.

What is expensive is what is branded

As trade experts note, the fashion industry is considered the most profitable industry. In clothing and shoe stores, the markup on goods can exceed their selling price by 10–20 times, and all because we are ready to overpay for the brand. Business Insider magazine conducted a study in which it identified 37 products with the highest markups. It turned out that the list included mainly wardrobe items. For example, branded sunglasses lead in terms of markup - plus 1329%. Women's underwear is sold at 1100% above cost, and jeans on the shelves are 650% more expensive.

At the same time, on Russian market 85% of clothing and footwear are represented by imported goods. They come to our stores mainly from South-East Asia, overcoming customs and long distances. But logistics and “customs clearance” are two serious expense items in determining the retail price for everything imported goods: On average, duties, taxes and shipping cost between 40 and 55% of the original cost of the item. Therefore, many advanced fashionistas prefer to shop abroad: the difference in price for the same item in the collection of a global brand can be 30–50%. And thanks to the tax free system, you can also partially refund the value added tax that residents of the country pay, but foreigners are not required to do this.

At the same time, in the wake of import substitution and the fall of the ruble in the past two years, some global brands opened their production in Russia. As Igor Ulyanov, executive director of Soyuzlegprom, told MK, it has become more profitable for many companies to sew in Russia than in China. "IN last years In China, the level of wages has increased: there a seamstress receives approximately $500 a month, and her Russian colleague receives 12 thousand rubles, that is, approximately $200. Reducing wage costs affects the cost of goods downward, but the final price is determined by brands depending on their markup policy,” said an industry representative. Regarding clothes and shoes Russian production, then now many enterprises operate with a profitability of no more than 3–5%, he noted. At the same time, retail on clothes “made in Russia” earns much more than manufacturers, unlike the food industry. “Shops are pawning net profit at least 20–30%, and even this seems not enough to them, since in the “fat years” the profitability of the business selling clothes and shoes was 100–200%,” the expert added.

Why do we overpay, as the MK study showed, by two, three or more times even for the most ordinary goods? The laws of the free market dictate their own rules of trade, and they are not always in favor of the consumer. Since there is demand, sellers will not reduce prices. At the same time, the situation on the Russian market is aggravated by domestic specifics: long distances and complex logistics, as well as ill-conceived and confusing taxes. All these misfortunes are also transferred to the shoulders of the consumer. There is no point in counting on the state to bring order to prices in some administrative way. This means that all hope is for the development of competition. But the previous quarter century of construction market economy in our country this hope was clearly not justified...

Any seller, in order to make a profit, strives to sell his goods at the highest price. The difference between the purchase price of a product and its selling price is the trade margin. This markup cannot be equal to zero, since the seller bears the costs of transport, maintenance of personnel, retail space, and so on. Selling at the purchase price without a premium is unprofitable for the seller.

The amount of markup on products depends on many factors. These are the presence and intensity of competition, the quality of the product, the “promotion” of the brand, the purchasing power of the population, as well as restrictive measures that the state imposes on certain types (groups) of socially significant goods. The combination of these factors does not allow us to unambiguously answer the question of what the markup should be in retail trade.

Today in Russia, for most goods, the maximum markup on goods is not established by law. This means that, for example, if you are the owner of a unique product, then having bought it, conditionally, for 1000 rubles, you can set the price to 1,000,000 rubles. After all, only you have such a product. But there is a limitation here too. This limitation is imposed on the seller by the market. Who will buy a gadget or clothes at that price? Is the consumer value of this product that high?

Ability to install optimal price on a product, that is, an understanding of how to correctly mark up a product is determined by the knowledge or, if you like, the talent of the seller. If the price of your product from competitors is within certain limits, then a significant increase in price will not bring you profit, since sales volume will decrease, and lowering the markup may not increase turnover and the seller will suffer losses.

Calculation of trade margins

The seller's profit depends on both the trade margin and the sales volume.

A very high markup on the purchase price can significantly reduce sales volume, and an unreasonable reduction in it will underestimate the overall profit. First, let's look at the factors that influence the value of the trade markup. This is, first of all:

• presence of strong competitors;
• remoteness of the retail outlet from the suppliers of the goods;
• assortment line of similar products at a retail outlet (for example, the number of brands of chocolate in the confectionery department);
• accommodation in the place one is visiting a large number of of people;
• brand recognition;
• whether your product is a consumer product or a durable product.

Read also: Working capital turnover indicators

The minimum markup on a product for tax purposes can be calculated based on the break-even point. This can be done using a simple method.

For example, an entrepreneur purchased a batch of similar products for 100,000 rubles and expects to sell it in one month. At the same time, his costs for renting the premises are 5,000 rubles, staff salaries are 25,000 rubles, and other expenses (accounting, cleaning, transport are 10,000 rubles. Then the minimum markup will be:

Markup = (5000+25000+10000)*100/100000 = 40%

A smaller premium to the purchase price brings losses, and a larger one brings profit. However, if the turnover grows and the entrepreneur can sell the batch in half a month, then the minimum markup will be:

Markup = (2500+12500+5000)*100/100000 = 20%

This simple example shows that with a 30% premium you can get both a loss of 10,000 rubles per month and a profit of 20,000 rubles per month. That is, you can get 20,000 rubles in profit either by increasing the markup to 60% or by doubling the turnover.

However, it should be remembered that a reduction in price does not always ensure an increase in turnover. For branded seasonal goods, the markup in the first “hot” months (weeks) of sales can reach 400-500% or even more. Therefore, out of season, sellers set discounts of up to 70% and still make a profit.

Should the markup be the same for all products?

If an entrepreneur sells a limited range of products, then he sets individual markups for each item and can flexibly respond to fluctuations in demand. This approach is difficult when there is a wide assortment at a retail outlet, even from a purely technical point of view (it is difficult to frequently change price tags on hundreds of samples displayed on shelves), although modern “smart” computer programs can analyze sales progress and give advice to the seller.

Typically, entrepreneurs divide their products into product groups. For example, meat products, dairy, groceries, confectionery and so on. What percentage markup on goods in retail trade should be set according to different groups Products can be assessed by analyzing competitors' prices.

Extra charge?
Mathematically, the markup is a percentage (less often, a fixed) markup to the purchase price of a product. The markup added to the purchase price forms the final selling price. It is paid by the buyer. With a sufficient sales volume, the markup should be enough for the entrepreneur not only to pay for all the associated expenses, but also to make a profit.

We carry out pricing
Regardless of what prices suppliers give, our final price must, first of all, satisfy customers. Therefore, when conducting pricing, there are no clearly established premium coefficients. The markup for each type of product varies depending on many conditions.
In the current practice of retail trade, the following markups are usually applied:

On – from 10 to 35%

On and shoes – from 40 to 110%

For household and office supplies – from 30 to 60%

For souvenirs, jewelry – 100% and above

For cosmetics – from 30 to 70%

For auto parts – from 30 to 60%
In order to calculate the selling price, we multiply the purchase price by the markup percentage. We add the resulting value to the purchase amount. For example, a supplier brought us a bumper cover for a car for 1,940 rubles. For the final sale we set a markup of 35%.
1940 * 35% = 679
Our selling price will be 1940 + 679 = 2619 (rub.)
The markup can be calculated in reverse. To do this, divide the sales price by the purchase price and subtract one. For example, we sell 1 kg of bananas for 45 rubles. The purchase price was 35 rubles.
Thus, the markup is 45 / 35 – 1 = 28.5 (%)

We calculate the competitor's purchasing prices
In order to calculate a competitor’s purchasing prices, we select a product category for comparison. Then we add to the average markup this species unit of goods and divide the competitor’s selling price by this amount.
For example, we have a direct competitor who sells shoes purchased from our supplier. We need to find out if the supplier is giving him more favorable prices. A pair from a competitor costs 3,500 rubles. We know that under the terms of the contract with the supplier, the average markup on shoes can be no more than 60%. We calculate the purchase price.
3500 / 1.6 = 2187.5 rub.
By comparing several product items in this way, we get a general understanding of the competitor’s purchasing prices. Knowing the principles of markup formation, it is not possible to calculate this indicator for any product.
We hope that now you can correctly calculate the markup at any time and in any store you like.

First of all, it is necessary to keep in mind that the definition of trade margin depends on the subject and purpose of the definition. From the point of view of a trading enterprise, the markup has several economic meanings. First of all, the trade margin determines the profit of the enterprise. Yes, according to Methodological recommendations for accounting and registration of operations for the reception, storage and release of goods in trade organizations (approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5), the trade margin is the difference between the proceeds from sales and the purchase price of goods.

Instructions

Thus, at the pricing stage, the trade margin is determined by the enterprise independently. Most often, the trade margin is set as a fixed percentage of the purchase price of goods. For example, with a purchase price of goods of 100 rubles and a trade margin of 30%, the trade margin will be 30 thousand rubles, and the retail price will be 130 thousand rubles.

For the purposes and tax accounting The trade margin is determined in accordance with the above-mentioned Methodological Recommendations in several ways.

By total trade turnover:

VD = T x RN: 100,

where T is the total turnover,

RN - estimated trade markup,

RN = TN: (100 + TN) x 100, where TN is the trade markup, %

Seller. Its value is determined based on the market structure, consumer properties sold product. To trading activity was not unprofitable, the margin is set in such a way that it covers all the seller’s expenses associated with the purchase of raw materials, manufacturing of goods and transportation. In general terms, a markup is an added value expressed as an addition to the final price of a product or service. It pays off and allows him to pay taxes and make a profit.

The role of the state in the formation and control of mark-ups on goods and services

Considering that Russian Federation is a state whose functioning is based on the market mechanism for regulating supply and demand; its role in the formation of markups on products and services sold is limited exclusively to control functions.

So, the markup on goods is exclusive authority enterprises and organizations operating in trade and economic activity(according to the Methodological Recommendations for setting tariffs for products). The basic rule is that it must cover the seller’s costs, as well as the amount of deductions (taxes, insurance premiums).

The state and its authorities can set its maximum size only for certain groups of goods (exclusive). The markup in a store, enterprise, company on products intended for children's consumption (milk formula), certain types of medicines (medical devices) is established by the executive authorities in a specific area This is necessary in order to prevent arbitrary increases in prices for essential goods.This is monitored by specially authorized territorial bodies of the antimonopoly service.

Trade margin: formula for calculating the turnover (total) of an enterprise

It is known that there are several prices for goods and services: retail, wholesale, purchase. They all differ in the method of acquisition and further implementation manufactured products. The calculation of the markup should also be calculated different ways. There are two main methods of calculation: by total turnover and by assortment. Each of them is used in a specific situation, and therefore they cannot be considered universal. However there is general principle- in all cases, the trade margin is considered as an absolute indicator, and it is expressed in the form gross income.

The calculation of the markup is the following formula:

• Gross income = (volume of total trade turnover) x (calculated trade markup): 100. In this case, the value of the calculated markup = trade markup: (100 + trade markup in %) x 100. By combining 2 formulas, we get a method for calculating the markup on total trade turnover: VD = (total turnover x trade margin in %): (100 + trade margin in %).

This method can be applied only if it is necessary to find the amount of markup on goods sold that have homogeneous characteristics. Simply put, it can be both food and alcohol products. It is important that the calculated products do not differ from each other and ideally have the same value of the trade margin, which must be calculated in monetary terms.

Calculation of markup on the assortment of turnover

Most large retail outlets offer a variety of products. This means that for the profitability of the enterprise, individual markup coefficients are established for different categories of products sold. To calculate the total amount of the premium for all goods, it is necessary to use other indicators. Thus, the markup on a product can be calculated using the following formula:

• Gross income = (T1 x PH1 + T2 x PH2 + ...Tn x PHn): 100.

  Here, the value of trade turnover of a specific group of goods is considered as T1, and PH1 is the estimated trade markup for this group. PHn can be calculated using the formula:

  PHn = THn: (100 + THn) x 100. Where THn is the value of the trade markup for product groups in % terms.

In conclusion, it should be noted that the markup is the total gross income of an enterprise or firm, expressed in monetary form and covering the costs of mandatory government payments and expenses. Calculation using this formula is possible provided that each group of goods sold trading network or enterprise, has different sizes markups, in addition, they must be recorded in the appropriate columns balance sheet.

Non-traditional methods of calculating mark-ups on goods and services: by average percentage

This method of calculating the markup is simple and transparent. This allows you to use it for calculations in any, even small organization. However there is one significant drawback- the data is averaged, and the formula itself cannot be used to calculate the amount of taxation (Article 268 of the Tax Code). Gross income based on average interest has the form:

• VD = (size of turnover (T) x average percentage of gross income (P)): 100.

  In this case, the percentage of FD has the form: P = (trade markup at the beginning of the reporting period + trade markup on goods of the reporting period - trade markup on goods retired from circulation): (T + balance of goods at the end of the reporting period) x 100.

It should be noted that in this formula, the markup is an average value calculated taking into account the company’s turnover and actual indicators at the time of calculation (markup on the balance of products, markup on goods outside of circulation). The obtained values ​​cannot be used in official reporting submitted to the tax authorities. This may result in fines for failure to properly record items that are subject to taxation. Moreover, this may be regarded as an attempt to evade taxes, which is punishable by law.

Features of calculating the value of the markup on the assortment of the remaining goods of the enterprise

Calculation of gross income on the balance of goods can be made only after inventory, which must be carried out at the end of each month. Data on the value of goods balances at the end of the month and the cost of products sold. So, the amount of income will be:

• Вд = (trade markup on the first day of the billing month + trade markup for the current period - markup for goods retired from circulation) - trade markup for the balance of goods based on inventory results.

This method of calculation makes sense for small enterprises or firms that keep records using barcodes. Based on this formula, we can conclude that the markup is the value of a company or institution, calculated on a residual basis.

Conclusion

It should be noted that such a concept as the value of the margin, or trade margin, is used by enterprises with any size of turnover. This indicator will provide accurate data on the amount of income, as well as the unprofitability of the institution’s activities. IN general view markup - these are companies without all the costs: taxation, payments to non-state funds, operating costs. Proper maintenance of the balance sheet will allow you to draw a conclusion about the profitability of the enterprise and the need for further production of goods.

Almost all businessmen ask questions about business, which are divided into several categories. The first category of questions are questions that are related to a specific type of business and its specifics. The answers to these questions are suitable mainly for a narrow category of businessmen of a certain niche. The second category of questions about business are questions the answers to which are suitable for all categories of entrepreneurs.



Today in this article we will touch upon such an important issue for everyone as pricing a product and what affects the final cost of your product. To put it simply, how can we correctly mark up so as not to make a mistake? And find its middle ground, from which both sides will benefit.

What is a markup?

At first glance, there is nothing complicated in determining the markup. And even the most novice entrepreneur can easily explain this. But as practice shows, everything is not so simple. This question was asked to several dozen entrepreneurs at different levels, and only 20 percent gave a clear explanation of this term. So let’s try to explain this ourselves.

A markup is a monetary value by which the cost of a product is increased from its original cost. That is, if a kilogram of potatoes was purchased for 20 rubles, and we sell it for 25 rubles, then the markup is 5 rubles. At first glance, there is nothing complicated, but when determining this value, many entrepreneurs have many questions, which we will try to answer.

What to consider when determining this very markup?

The main goal of any business and entrepreneur is to actually obtain maximum profit from their business, and it is necessary to put the “correct” markup on the product. What does this term mean? With a correct and adequate markup, you fully cover your costs for purchasing and manufacturing the goods, and earn a good amount of money from it. But at the same time, the final cost of the product for the consumer remains very attractive. This can be considered the “correct” markup.

In order to put the correct markup on your product, you first need to calculate all the costs that you incurred at the stage of production or purchase of the product. At own production The price of the product includes items such as Consumables, wages for workers, delivery of components and rental of warehouses, and so on. If you do not produce a product, but only sell it, then take into account the initial cost of the product plus transportation costs, and do not forget about employee salaries and utility costs. To correctly determine costs, you must not miss a single point.

Therefore, in order to correctly make a markup, we need to first calculate our expenses, and then proceed from them in determining the final cost. But this is all superficial, and we will consider in more detail the methods of marking up goods further.

If we look specifically at various products, then it is worth looking at the popularity of the product. If the product is common, for example bread and potatoes, then there is no point in putting a large markup on it, since they simply will not buy it from you. It’s just that in a nearby store this product will cost less. The more common the product, the lower the markup on it. Conversely, if the product is not yet on the market, then a higher markup can be made. Too high a price for your product will simply scare away most buyers.

The lowest markup is placed on products of well-known brands, which are presented in a wide range on the market. And here trade marks, which no one knows, can be increased in the final cost at first. Although over time the price of such a product stabilizes on the market. And most likely you yourself will be forced to reduce the price to the real one market value. When creating a markup important point There is tracking of your direct competitors. And here, try not to set the price much higher than their prices. But if the product sells well and there are even prospects for increased demand, then you can even raise the price a little, even if it is higher than the cost of competitors.

When carrying out various promotions and discounts, you must initially include their cost in the markup. For regular customers, this will be an excellent gift, and in this way you will not only not lose part of your profit, but will also increase it. Do not forget to include taxes paid to the state in the process of forming the final price. This can be quite a significant amount, and therefore should not be neglected.

When creating a markup for your product, use these tips and choose the “correct” markup. Please also remember that market prices are constantly changing. different sides, and therefore this process must be kept under your control in order to instantly respond to market changes. Good luck in your business and good profits!

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