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Coated Free Sheet Paper From China, Indonesia, and Korea - page 113 / 198

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Table VI-4 Coated free sheet paper: Variance analysis of operations of U.S. producers, fiscal years 2003-05, January-September 2005, and January-September 2006

Between fiscal years

January- September

Item

2003-05

2003-04 2004-05

2005-06

Value ($1,000)

Net sales:

109,703

(42,983)

154,357

81,900

315,018

172,035

141,312

144,275

424,721

129,052

295,669

226,175

Price variance

Volume variance

Total net sales variance

Cost of sales:

45,349

35,361

8,614

(7,961)

(24,359)

(13,303)

(9,682)

(9,248)

20,990

22,058

(1,068)

(17,209)

(16,412)

(146,461)

130,049

124,894

(173,193)

(139,783)

(27,979)

51,000

(288,930)

(157,788)

(136,573)

(135,072)

(462,123)

(297,571)

(164,552)

(84,072)

(37,402)

(168,519)

131,117

142,103

Cost variance

Volume variance

Total cost variance

Gross profit variance

SG&A expenses:

Expense variance

Volume variance

Total SG&A variance

Operating income variance

Summarized as:

Price variance

109,703

(42,983)

154,357

81,900

Net cost/expense variance

(127,844)

(104,422)

(19,365)

43,040

Net volume variance

1,729

944

(4,943)

(45)

Note.--Unfavorable variances are shown in parentheses; all others are favorable. The data are comparable to changes in operating income as presented in table VI-1.

Source: Compiled from data submitted in response to Commission questionnaires.

VI-5

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