Wholesale / Distribution Compensation & Benefits Benchmarking Report 2012 Wholesale / Distribution Benchmarking Report | Page 5

2012 2 ? The average ROT (Return on Total Ass a TA o sets) is 9.5% (up from 7.5% in our 2 % 2010 study). For comp panies with more than 50 employees the ROTA was 9.7% a for companies with less m 0 s, A and than 50 employees, the ROT was 9.2% TA %. ? When asked wha percentage of the com n at mpany’s gros margin re ss epresented c compensatio on, benefits, bonus and commiss a sions. The fo ollowing was revealed: 3 s 39.3% comp pensation; 6. .1% benefits; 5.3% bo onuses and 6.8% commissions. ? Gross margins pe full-time equivalent em s er e mployee we re higher in companies with less tha 50 an employees: $200 0,877 versus $127,623 fo companie with more than 50 em s or es e mployees. ? The average Ret a turn on Committed Capit (EBITDA divided by w tal A working capital) for all partic cipants was 25.5%. 31.3 for companies with m 3% more than 50 employees and 13.9% for 0 s % comp panies with less than 50 employees. . ? Nearly 2/3 of this year’s participants (62.1%) carry em s mployment r risk insuranc (i.e., ce insurance agains EEOC clai st ims). This is down slight from our 2 tly 2010 study ( (64.3%). ? The 2011 averag salaries are below; however, for a more deta 2 ge a h ailed breakd down of the salary information refer to the Financial Information s y n e section of the report. Posit tion Average e Base Sala ary Av verage Bonu Amount us Com mpanies with more h than 50 n emp ployees President/C CEO CFO Controller IT Manager 195, 084 132,4 410 79, 109 82, 606 172,314 61,475 18,378 10,475 Average # years in n position n 12 7 9 12 Com mpanies with less h than 50 n emp ployees President/C CEO CFO Controller IT Manager 147, 364 110, 228 67, 120 57, 670 89,000 48,700 16,625 9,000 14 12 7 11 o., SI © Barnes Dennig & Co Ltd. and US Insurance p page 2