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INFORMATION #2 08-12-2002DAKOTA February 22, 2002 Mr. Dave Potvin Northbound Liquor 19348 Evans Street Elk River, MN 55330 Dear Dave: Enclosed please find four copies of the Northbound Liquor Store study to determine the feasibility of opening a second municipal liquor store in Elk River. One location (Site 1000) was tested at the northwest quadrant of Joplin and U.S. Highway 10 on the outbound side of the highway on the west side of Elk River. This property should be available for immediate development, but these projections assume that the second store will not likely be constructed until mid 2004 to allow for a reduction of the debt load from the construction of the existing store. One size of 4,000 sales area square feet (8,000 total square feet) was tested for this location. There are numerous market changes affecting the trade area. Currently, the cities of Monticello and St. Francis are constructing additional space for their municipal stores and Rogers is expected to start construction within the next year on a replacement unit that will be located adjacent to the Super Target that is now under construction. In addition, Riverview Liquor in Ostego may have a much needed remodel. Wiser's Liquor in Ramsey has been open for approximately six months and for the projections, this store will have a matured image in the marketplace. A second scenario is included to show the effects on the Northbound Liquor Stores by the addition of wine sales in the grocery stores in the trade area. A second municipal liquor operation allows Northbound Liquor to better compete with its improved sister municipal liquor stores to the south and southwest, and remain competitive in the marketplace. A second store will also expand Elk River's gross sales by approximately $1,200,000 annually. Thank you for selecting Dakota Worldwide for this market study. It was a pleasure meeting with you and the rest of the city's staffa few weeks ago. Please call if you have any questions or if Dakota Worldwide can be of further assistance. Sincerely, Len Sage Enclosures 4801 81st Street, Suite 105 · Minneapolis, MN 55437 Telephone 952.835.4505 · Fax 952.835.4461 Internet: www. dakotaww, com E-mail: dakotaww~dakotaww, com Elk River, Minnesota Market Study (CRO002 ~ Februa~. 2002) Page Executive Summary The purpose of this study is to evaluate the feasibility of opening a second municipal liquor store in Elk River. One location (Site 1000) was tested at the northwest quadrant of Joplin and U.S. Highway 10 on the outbound side of the highway on the west side of Elk River. Site 1000 is currently the center lot of three vacant parcels of land awaiting future commercial development. There is limited new housing growth occurring just to the north, but this part of Elk River is less developed than the east side, which also has the prime shopping area of Elk River. A new Holiday Station store is located at the southeast quadrant of Joplin and U.S. Highway 10. U.S. Highway 10 is a major arterial between St. Cloud and Metropolitan Minneapolis-St. Paul. Accessibility to the north and south of the site is possible by the neighborhood street network. The majority of Elk River's population growth in the 1990's has occurred on the east side, but some growth is now starting to the north of the site in Sector 10.1. Physical site characteristics including accessibility, visibility and ingress/egress are rated from good to very good. This location, like the existing stores', is in an excellent position to capture westbound traffic and transient traffic heading west via Ilighway 10 to "lake country." Elk River and its surrounding townships and communities constitute one of the fastest growing areas in the metro area and the state. Its population inci-eased from 11,143 people in 1990 to 16,447 people in 2000 or 4.76% per year. Current increases are projected to be at least 4% per year for the next several years. Most of this growth will be on the east side in Sector's 7, 8.3 and 9, and in the west in Sector 10.1. The surrounding communities and townships are also experiencing strong growth, and this trend is also expected to continue for at the next several years. Overall growth, based on the number of planned developments in the trade area is projected to be just over 5% for the next several years Three stores dominate the area's liquor store business, and they are all municipal stores. Northbound Liquor, one of the better municipal operations in the state, is the market share leader followed by Lake Center Liquor (Big Lake) and Hi-Way Liquor (Monticello). The other 14 stores affect the trade area to a lesser degree, with the best market share of these stores belonging to Riverview Liquorette because of its location in the center of Ostego. There are a number of market changes that will affect the trade area. Monticello and St. Francis are now undergoing major expansions and improvements for their municipal stores and the City of Rogers is expected to start construction within the next year of a replacement off-sale liquor store adjacent to the new Super Target. In addition, Riverview Liquor in Ostego may remodel, and Wiser's Liquor in Ramsey (newly opened) will mature its image in the marketplace. In the next several years wine sales in Minnesota grocery stores may be allowed and a test is included in this study to show the effects on the marketplace and Northbound Liquor if this takes place. Dakota Worldwide Corp. 4801 81~ Street, Suite 105 · Minneapolis, M2N 55437 Telephone 800 475.4505 · Fax 952.835.4461 Elk River, Minnesota Market Study (CRO002 - February 2002) Page 2 In summation, the first year sales for Site 1000 with 4,000 sales area square feet are $1,651,733 or $412.93 per square foot, and grow to $1,868,131 or'$467.03 per square foot in the third year of operation. The existing Northbound Liquor will have sales of $3,558,025 during the stores first year of operation and increase to $3,938,347 in the third year, nearly the same as its current sales. Much of the existing stores strength are due to its location in the primary shopping district in the area and its position near the Elk River's primary growth area. A profit and loss analysis and break-even pro forma will best determine the feasibility of either site and optimal size. If not now, Elk River should have sufficient potential in several years if population growth continues at the expected rate to be able to support a second store. Map Key/Site Scenario 'Scenario 1 2 Map Key 1 Sales $4,000,000 $4,501,222 $3,558,025 $3,224,688 $/SF $888.89 $1,000.27 $790.67 $716.60 ~0 Market Share 25.23% 23.3.~ ¼' 18.44% 16.71% Site 1000 Sales $1,651,733 $1,521,956 $/SF N/A N/A $412.93 $380.49 Market Share 9.09% 8.38% Totals $859,000 $986,432 $5,209,758 $4,746,644 $/SF $917.74 $1,053.88 $612.91 $558,43 Market Share 11.67% 12.72% 27.53% 25.09% Dakota WorLdwide Corp. 4801 81~ Street, Suite 105 · Mim~eapolis, MN 55437 Telephone 800.475.4505 · Fax 952.835.4461 LIQUOR STORE SALES ESTIMATES Gross Sales Gross Profit Operating Expenses Nonoperating NORTHBOUND Actual Actual Estimated 2000 2001 2002 2003 2004 2005. 3,788,048 3,981,509 4,180,584 4,389,614 4,609,094 4,839,549 941,722 1,018,542 1,045,146 1,097,403 1,152,274 1,209,887 451,197 502,656 543,476 570,650 599,182 629,141 5,977 3,484 5,000 5,000 5,000 5,000 Income Before Transfers 496,502 519,370 506,670 531,754 558,091 585,746 Notes and Assumptions: Gross Sales assume 5% annual increase. Gross Profit - 25% Operating Expenses- 13% of sales Nonoperating expenses include interest expense on building debt. NORTHBOUND AND WESTBOUND Estimated 2000 2001 2002 2003 2004 2005. Gross Sales Northbound 3,788,048 3,981,509 4,180,584 3,558,025 3,748,231 3,938,437 Gross Sales Westbound 1,651,733 1,759,932 1,868,131 Total Gross Sales 3,788,048 3,981,509 4,180,584 5,209,758 5,508,163 5,806,568 Gross Profit 941,722 1,018,542 1,045,146 1,302,440 1,377,041 1,451,642 Operating Expenses - Northbound 451,197 502,656 543,476 462,543 487,270 511,997 Nonoperating - Northbound 5,977 3,484 5,000 5,000 5,000 5,001 Operating Expenses - Westbound 400,000 400,000 400,000 Nonoperafing - Westbound (50,000) (50,000) (50,000) Income Before Transfers 496,502 519,370 506,670 394,896 444,771 494,646 Notes and Assumptions: Sales estimates (excluding 2002) taken from Dakota Worldwide market study dated February, 2002. Sales estimates do not take into account possible loss in sales due to legislative changes (for example, wine in grocery stores). Dakota Worldwide sales estimates may be based on 2004 opening of second store. This change would significantly change the above estimates. Westbound operating expense includes $215,000 for personnel, $125,000 for supplies, utilities, and services, and $60,000 for depreciation. Nonoperafing revenues for Northbound include interest income of approximately $60,000. Nonoperating expenses for Westbound include an estimate of $50,000 per year in interest on new building debt. Gross Sales assume 5% annual increase. Gross Profit - 25% Operating Expenses - 13% of sales Nonoperating expenses include interest expense on building debt. 7/22/02 CITY OF ELK RIVER, MINNESOTA MUNICIPAL LIQUOR FUND COMPARATIVE BALANCE SHEETS DECEMBER 31, 2001 AND 2000 EXHIBIT E-7 ASSETS CURRENT ASSETS Cash and investments Receivables: Interest Accounts Inventories TOTALCURRENTASSETS FIXED ASSETS Land and improvements Buildings Equipment, furniture and fixtures TOTAL FIXED ASSETS, COST LESS ACCUMULATED DEPRECIATION TOTAL FIXED ASSETS, NET TOTAL ASSETS LIABILITIES AND FUND EQUITY CURRENT LIABILITIES Accounts payable Salaries and benefits payable Bonds payable, current portion TOTAL CURRENT LIABILITIES LONG-TERM LIABILITY Bonds payable, less current portion above TOTAL LIABILITIES FUND EQUITY Retained earnings - Unreserved TOTAL LIABILITIES AND FUND EQUITY 72 2001 $ 1,805,708 18,115 2,595 373,278 2,199,696 823,761 1,394,887 154,012 2,372,660 517,145 1,855,515 $ 4,055,211 $ 204,413 31,342 140,000 375,755 780,000 1,155,755 2,899,456 $ 4,055,211 2000 $ 1,416,935 11,722 411,238 1,839,895 823,761 1,394,887 149,203 2,367,851 443,128 1,924,723 $ 3,764,618 207,695 28,537 80,000 316,232 920,000 1,236,232 2,528,386 $ 3,764,618 CITY OF ELK RIVER, MINNESOTA MUNICIPAL LIQUOR FUND COMPARATIVE STATEMENTS OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS YEARS ENDED DECEMBER 31, 2001 AND 2000 EXHIBIT E-8 OPERATING REVENUE Sales Less cost of sales GROSS PROFIT OPERATING EXPENSES Personal services Professional services Utilities Maintenance and repairs Insurance Depreciation Printing and adver[ising Supplies and miscellaneous TOTAL OPERATING EXPENSES OPERATING INCOME NONOPERATING REVENUE (EXPENSE) Interest income Miscellaneous revenue Interest expense Loss on disposal of fixed assets TOTAL NONOPERATING REVENUE (EXPENSE) INCOME BEFORE TRANSFERS OPERATING TRANSFERS OUT NET INCOME RETAINED EARNINGS, JANUARY 1 RETAINED EARNINGS, DECEMBER 31 % of 2001 Sales $ 3,981,509 100.00 2,962,967 74.42 1,018,542 25.58 310,016 7.79 2,982 0.07 27,051 0.68 15,305 O.38 5,083 0.13 74,017 1.86 21,577 0.54 48,625 1.17 502,656 12.62 515,886 12.96 60,412 1.52 4,032 0.10 (60,960) (1.53) 0.00 3,484 0.09 519,370 13.05 (148,300) (3.72) 371,07O 9.33 2,528,386 $ 2,899,456 2000 3,788,048 2,846,326 941,722 279,743 2,100 23,825 6,548 4,366 75,564 14,251 44,700 451,197 490,525 78,782 4,106 (66,040) (10,871) 5,977 496,5O2 (146,400) 350,102 2,178,284 2,528,386 % of Sales 100.00 75.14 24.86 7.38 0.06 0.83 0.17 0.12 2.00 0.38 1.18 11.92 12.94 2.08 0.11 (1.74) (0.29) 0.16 13.10 (3.86) 9.24 ?3