Building materials store: profitability, assortment, initial purchase

1 139 000 ₽

150 sq. m

900 000 ₽

60 500 - 107 300 ₽

This article discusses the main aspects of opening a building materials store: profitability, the list of goods for the initial purchase and the selection of assortment groups for sale.

Project Summary

The project involves the organization of a building materials store in a city with a population of 50 - 500 thousand people. The store area is about 200 m2, of which 150 m2 of retail space. In the adjacent area, it is planned to build a semi-closed warehouse with an area of ​​50 m2.

The facility is located at the site of the prospective construction of multi-storey residential buildings, commissioned according to the “construction option” scheme. The assortment of the store is aimed at trading materials for rough finishing of apartments and households.

In the business plan of the project, a gradual increase in sales by assortment groups is planned, associated with the expansion of the contractual base of product buyers. The seasonal nature of sales of the main products of the store is taken into account. The first and second quarter of the year are “high season”, when sales are maximum, the third and fourth quarter of the year is the low season, characterized by a slight decrease in sales volumes from the base. This is due to the fact that the use of building materials, as a rule, is maximum in the second quarter, and, often, materials for construction and repair are purchased in advance, in the first and second quarter, then gradually diverging in the third and fourth.

The base sales volume (maximum revenue for the analyzed period falling on the 6th quarter of the project) for this store is calculated at the level of 900 thousand rubles per month.

The largest weight in the revenue structure is occupied by the volume of sold construction mixtures (810 thousand rubles per quarter) and paint (675 thousand rubles per quarter).

In two years, the project will provide a net profit of 1.9 million rubles.

The project is profitable throughout the analyzed period. The average monthly profit is at the level of 60.5 to 107.3 thousand rubles per month.

Brief Project Description

The project involves the organization of a building materials store in a city with a population of 50 - 500 thousand people. The store area is about 200 m2, of which 150 m2 of retail space. In the adjacent area, it is planned to build a semi-closed warehouse with an area of ​​50 m2.

The retail building materials market is slightly prone to economic crises. The construction of your own residential building or repair is an integral part of the life of any family. Therefore, it is worth paying attention to this segment of the business, since it provides quite decent indicators of profit and the stability of its receipt.

As you know, when choosing a location for a point of sale, there are three most important criteria: location, location, and again location. Therefore, if a small store cannot compete in price with large hypermarkets, then by providing a personal approach to customers and reducing the logistics leverage, a small store can occupy a quite comfortable niche.

An object of this format is best placed at the site of the prospective construction of multi-storey residential buildings, leased according to the "construction option" scheme. Often, such areas are adjacent to arrays of private residential households, which are regular consumers of building materials. And this is ideal for the location of the new building materials store. The assortment of the store in our proposed version is aimed at trading in materials for roughing and finishing of apartments and households.

Another important aspect of the project is active work with small wholesale consumers of building materials - small construction organizations and foremen. As a rule, with the right job with them, they can acquire a large share of the store’s sales. The scheme of working with them is known, and we will not dwell on it in detail. It is based on the payment of a certain (usually from 5% to 15%) percent of the purchased products. Of course, such payments are preferably formalized, for example, as agent fees. Since even private superintendents for the most part use the organizational form of IP, the legal conduct of such agent payments does not cause problems.

Next, we determine what legal form to choose for the opening of a building materials store.

Many of those who for the first time decide to start a business, or want to legalize an existing business, cannot decide which legal form to choose for a new enterprise. Each type of business organization has both pluses and minuses both during the registration period and at the stage of activity. For a small business, it is better to choose from the forms of organization as an individual enterprise and a limited liability company.

We list the main factors that are important for the building materials store being created.

The main advantages of IP (individual entrepreneur) in relation to the building materials store include:

• relative ease of registration;

• No need to pay tax on property used at the enterprise;

• accounting is reduced to filling out a book, which allows you to do without including an accountant in the staff;

• less taxes and lower than their rates (on the STS and UTII).

The main disadvantages of IP in relation to the newly created building materials store include:

• liability for obligations with all property even after liquidation;

• the need for a fixed contribution to the Pension Fund even in those cases when, instead of profit on the enterprise, losses;

Consider the advantages of using a limited liability company:

• for management, you can appoint a director who is not a founder;

• the ability to distribute profits in any way;

• no need to pay taxes when dealing with losses;

• the theoretical ability to cover past losses with current profit; the opportunity to re-register or sell the company.

Some cons of using an LLC for a small store:

• more complicated registration than IP; the need to observe cash discipline;

• the need for internal and tax accounting in any tax system; in the general system of taxation, it is necessary to pay tax on property that is used in the work;

• harder to close than IP.

Thus, having considered the pros and cons of using the available organizational and legal forms of organizing a building materials store, we recommend that you choose an IP for this type of activity. The main factors considered in this recommendation were an easier procedure for opening a company compared to a limited liability company and a simplified form of accounting and tax accounting.

We will determine what form of taxation to use for the organized building materials store. In fact, the choice is between two main forms - USN or UTII. Features of these tax systems are described in sufficient detail. Of course, it is the UTII in this particular case that is the preferred form of taxation for choice.

The main code for OKVED 2 will be 08/18/2019 "Retail trade in other construction materials, not included in other groups, in specialized stores."

The basis of the marketing policy of the building materials store being created will be local advertising. Advertising in elevators at the location of the store, distribution of leaflets and advertising on bulletin boards in the entrances. Particular attention should be paid to establishing direct relations with foremen and small construction companies. It would be advisable to go around the nearby apartment buildings of recent construction and talk directly with builders and foremen, offering them mutually beneficial conditions for cooperation.

Assortment and sales volumes of goods

The main assortment groups of goods for sale are presented in the table below.

Assorted product groups

• Appendix 1 presents the initial list and the amount of the purchase of goods for sale. Naturally, this list can be adjusted taking into account the local characteristics of the location of the store.

• Appendix 2 presents the assortment of goods of a construction store and the volume of the initial purchase of goods for the “Construction mixes” group.

• Appendix 3 presents the assortment of goods of a construction store and the volume of the initial purchase of goods in the group “Paints (primers, impregnations for paints)”.

• Appendix 4 presents the assortment of goods of a construction store and the volume of the initial purchase of goods in the group “Wallpaper glue and assembly”.

• In Appendix 5, the assortment of goods of a construction store and the volume of the initial purchase of goods in the group "Consumables for tools, electrical goods and hand tools".

• Appendix 6 presents the assortment of goods of a construction store and the volume of the initial purchase of goods for the group “Pipes. Fittings and fasteners. "

In the business plan of the project, a gradual increase in sales by assortment groups is planned, associated with the expansion of the contractual base of product buyers. The seasonal nature of sales of the main products of the store is taken into account. The first and second quarter of the year are “high season”, when sales are maximum, the third and fourth quarter of the year is the low season, characterized by a slight decrease in sales volumes from the base. This is due to the fact that the use of building materials, as a rule, is maximum in the second quarter, and, often, materials for construction and repair are purchased in advance, in the first and second quarter, then gradually diverging in the third and fourth. However, given the fact that the store will be located at the place of rental of apartment buildings, the seasonal factor will not be very significant.

Under the basic volume of sales of goods is understood as the maximum volume of sales during the analyzed period. The basic sales volume for this store is accepted at the level of 900 thousand rubles per month. The calculation of the base sales volume is based on the following components:

1. Regular customers (foremen) with an average volume of purchases of 50 thousand rubles a month.

2. Small wholesale buyers (construction companies) with an average volume of purchases in the amount of 100 thousand rubles per month.

3. Other customers with a total volume of purchases of 600 thousand per month.

Sales volume data for regular customers are calculated on the basis of planned monthly average purchases by customers for past periods. Data on sales to third-party customers is obtained by extrapolating data from similar points of sale.

Thus, starting from the first quarter of the project, that is, with the opening of the store, the store gradually increases the volume of sales, taking into account the seasonal factor.

Sales volume as a percentage of the base volume

Starting from the first quarter of the project, the combined coefficient of sales volume grows from 80% to 100% of the planned maximum sales volume for a given period. Under the maximum planned volume of sales of goods, the base volume of sales calculated above is taken.

Define the revenue structure of goods sold.

Sales volumes by assortment groups and margin

As can be seen from the table, the largest weight in the revenue structure is occupied by the volume of sold construction mixtures (810 thousand rubles per quarter) and paint (675 thousand rubles per quarter). The percentage mark-up on goods sold is determined on the basis of preliminary negotiations with suppliers and takes into account the payment of commissions to regular customers. The weighted average mark-up percentage is 36.4%. The maximum sales volume for the analyzed period (2 years) is up to 30 thousand rubles. in a day.

Building materials store revenue

Due to the fact that it is planned to increase sales of products, we calculate the revenue from sales quarterly for the analyzed period.

Project revenue, thousand rubles

Thus, during the analyzed period, the total revenue from the project will be more than 19 million rubles.

Imagine the revenue in the chart.

Thus, the project provides revenue growth throughout the analyzed period. The maximum revenue, taking into account the gradual growth of sales and seasonality during the analyzed period, falls on the 6th quarter of the project.

Consider the revenue structure for 2 years.

As can be seen from the diagram, 30% of the project revenue is provided by the sale of building mixtures, 25% - by paint.

Operating costs

We calculate the amount of operating costs for the project for the analyzed period.

Operating costs or operating expenses (OPEX, abbreviated from operating expense, operating expenditure, operational expense, operational expenditure) - the company's daily expenses for conducting business, manufacturing products and services. In our case, this is the cost of providing a full range of support for the functioning of the store, as well as the cost of its positioning in the market.

We calculate the direct costs of purchasing goods for the store.

In accordance with the margin defined above, we calculate the amount of funds for the purchase of materials by period.

Costs of the purchase of materials, thousand rubles

Expenditures on the purchase of materials quarterly increase with growth in sales volumes and in two years will amount to about 14 million rubles.

We estimate the cost of labor

For the functioning of the store, taking into account the 10-hour work schedule and the store’s work without days off, two sellers with a salary of 15 thousand rubles will be required. per month, and a loader with a salary of 10 thousand rubles. per month. Thus, the total wage fund per quarter will be (15 * 2 + 10) * 3 = 120 thousand rubles.

The minimum deductions from wages (subject to optimization of payments) will amount to 6 thousand rubles per quarter. We calculate the total operating costs for the Project for the analyzed period.

Operating expenses, thousand rubles

The rental price of the store building is taken into account in the amount of 60 thousand rubles. per month (180 thousand rubles per quarter). There are many opinions, which is more profitable - to purchase commercial property or rent it. На наш взгляд, при открытии нового магазина, если есть возможность, необходимо именно арендовать недвижимость, так как это позволяет снизить инвестиционные затраты, и, следовательно, и коммерческие риски.

Рассмотрим структуру операционных затрат за анализируемый период

Наибольший удельный вес в структуре операционных затрат составляют расходы на закупку товара (83%) и затраты аренду (9%).

Итоговые показатели прибыльности магазина

Представим итоговые формы эффективности магазина стройматериалов.

Отчет о прибыльности магазина, тыс. руб.

По результатам делаем вывод, что за два года проект обеспечит чистую прибыль в размере 1, 9 млн. рублей.

Проект является прибыльным на всем протяжении анализируемого периода. Среднемесячная прибыль находится на уровне от 60, 5 до 107, 3 тыс. рублей в месяц.

Представим динамику прибыли от реализации проекта в графическом выражении.

Как видно из диаграммы, инвестиционный проект обеспечивает высокие показатели прибыльности.

Applications

Приложение 1. Суммарные показатели первоначального закупа, тыс. руб.

Приложение 2. Ассортимент товаров строительного магазина и объем первоначальной закупки товаров по группе «Строительные смеси»

Приложение 3. Ассортимент товаров строительного магазина и объем первоначальной закупки товаров по группе «Краски (грунтовки, пропитки для краски)»

Приложение 4. Ассортимент товаров строительного магазина и объем первоначальной закупки товаров по группе «Клей обойный и монтажный»

Приложение 5. Ассортимент товаров строительного магазина и объем первоначальной закупки товаров по группе «Расходные материалы для инструмента, электротовары и ручной инструмент»

Appendix 6. Assortment of goods of a construction store and the volume of the initial purchase of goods in the group “Pipes. Fittings and fasteners »

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