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Proactive Disclosure
What Determines the Profitability of a Retail Gasoline Outlet?
A Study for the Competition Bureau of Canada
LECG Canada
March 2006
Table of Contents
1 - Objectives and Limitations
2.1 Efficiencies
2.2 EBITDA
2.3 Ancillary Services
2.4 Independents
5.1 Differences between Outlets A and B (independent retailers)
5.2 Differences between Outlets C and D (vertically-integrated firms)
5.3 Implications
5.4 Time Series Analysis
5.5 Econometric Analysis
6.1.1 Information Used
6.1.2 Caution on Incomplete Information & Impact of Cost of Petroleum Purchases on Margins
6.1.3 Organization of Operations
6.2.1 Outlet A (independent retailer)
6.2.2 Outlet B (independent retailer)
6.2.3 Outlet C (vertically-integrated firm)
6.2.4 Outlet E (vertically-integrated firm)
6.3.1 Organization of Profitability Analysis
6.3.2 Profitability Calculated from Outlet Specific Revenues and Costs
6.3.3 Profitability by Omitting Coupons and Discounts
6.3.4 Profitability by Omitting Coupons and Discounts and Labour Expenses
6.3.5 Petroleum Sales Volume and Grade Mix
6.3.6 Petroleum Sales Revenue and Revenue Grade Mix
6.3.7 Revenues by Sales Type
6.3.8 Gross Margin by Sales Type
6.3.9 Summary of Costs Attributable to Petroleum Revenue
Appendix A. Information Request Sent to Participating Retailers
Appendix B. Curriculum Vitae of Authors
