SSCC (Spirits Cap) Selling, General, & Admin. Expense: $0.25 Mil (TTM As of Dec. 2010)

Spirits Cap  (OTCPK:SSCC) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.

Spirits Cap Selling, General, & Admin. Expense Related Terms

The historical data trend for Spirits Cap's Selling, General, & Admin. Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Spirits Cap Selling, General, & Admin. Expense Chart

Spirits Cap Annual Data
	Trend	Dec01	Dec02	Dec03	Dec04	Dec05	Dec06	Dec07	Dec08	Dec09	Dec10
Selling, General, & Admin. Expense		Get a 7-Day Free Trial					0.30	0.48	0.59	0.33	0.25

Spirits Cap Quarterly Data
	Mar06	Jun06	Sep06	Dec06	Mar07	Jun07	Sep07	Dec07	Mar08	Jun08	Sep08	Dec08	Mar09	Jun09	Sep09	Dec09	Mar10	Jun10	Sep10	Dec10
Selling, General, & Admin. Expense	Get a 7-Day Free Trial															0.08	0.08	0.08	0.06	0.03

SSCC vs HYBT, SHNL, AQSP: Selling, General, & Admin. Expense Comparison

For the Information Technology Services subindustry, Spirits Cap's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

Spirits Cap Selling, General, & Admin. Expense vs Software Industry

For the Software industry and Technology sector, Spirits Cap's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Spirits Cap's Selling, General, & Admin. Expense falls into.

Spirits Cap Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Dec. 2010 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.25 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Spirits Cap Business Description