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Central Point Farm Services

Central Point, OR · NAICS 115112 Soil Preparation, Planting, and Cultivating

Tax year 2026
Prepared by Sofia Vaughn
Medford, OR office
Section 1

Executive Summary

Central Point Farm Services generated $9,231,000 of revenue in 2026 with 55 employees, producing an EBITDA margin of 13.0% against a peer median of 10.5%. Compared with 138 similar businesses, performance is strongest in liquidity and warrants examination in growth. Total benchmark variance across all categories is $1.32M.

Section 2

Company Snapshot

Revenue
$9.23M
Employees
55
Entity type
LLC
Years in business
1
Gross margin
64.9%
EBITDA margin
13.0%
Net margin
4.2%
Effective tax rate
20.0%
Section 3

Peer Group Definition

138 businessesNAICS 115112 — Soil Preparation, Planting, and CultivatingORRevenue $4.6M–$14.8M27–77 employeesTax year 2026

Comparison sample size 138; NAICS 115112; revenue range $4.60M$14.80M; geographic filter OR. Data availability for this client: 75% coverage across tax return, financial statements, payroll and employee records.

Section 4

Financial Performance

Line item (% revenue)CompanyPeer medianTop 25%
Revenue100.0%100.0%100.0%
Cost of Goods Sold35.1%44.7%39.4%
Gross Profit64.9%55.3%60.6%
Payroll30.3%24.4%21.5%
Benefits3.1%2.2%1.9%
Occupancy2.4%2.3%2.0%
Marketing0.6%0.6%0.7%
Insurance2.4%2.5%2.3%
Professional Fees0.8%0.8%0.7%
Administrative & Other5.7%4.9%4.4%
EBITDA13.0%10.5%16.3%
Depreciation6.1%6.1%5.5%
Interest1.7%2.1%1.9%
Net Income4.2%1.8%6.2%
Section 5

Profitability and Operational Efficiency

Growth
5th
Profitability
73rd
Labor Efficiency
43rd
Operating Efficiency
43rd
Liquidity
95th
Leverage
83rd
Tax Efficiency
66th
Asset Efficiency
55th
Section 6

Balance Sheet

Current Ratio
4.00
median 3.30
Quick Ratio
3.42
median 2.60
Debt / EBITDA
1.86
median 2.98
Debt / Equity
0.39
median 0.55
Days Sales Outstanding
35.10
median 37.37
Asset Turnover
1.09
median 1.09
Section 7

Tax Overview

Federal tax
$75,194
State tax
$21,209
Effective rate
20.0%
Section 179
$348,976
Owner compensation
$431,860
Owner distributions
$258,976
Retirement
$130,757
Capital expenditures
$858,967
Section 8

Industry Trends

YearRevenueGrowthGrossEBITDAPayroll %
2022$9.95M+3.2%63.5%12.9%32.0%
2023$10.29M+3.4%63.3%12.9%31.9%
2024$9.85M-4.3%64.2%13.0%32.7%
2025$9.90M+0.5%65.1%13.0%33.6%
2026$9.23M-6.7%64.9%13.0%33.4%
Section 9

Opportunities for Discussion

  • Operating Expense Load. Operating expenses run 51.9% of revenue versus a peer median of 44.5%. Which expense categories account for the difference?Benchmark variance $686K
  • Payroll Efficiency. Total labor cost represents 33.4% of revenue against a peer median of 26.5%. Is the staffing model carrying capacity for growth, or absorbing margin?Benchmark variance $637K
  • Owner Compensation Structure. Owner compensation represents 4.7% of revenue compared with a 3.8% median for comparable entities. Should compensation strategy be reviewed with the tax team?
  • Gross Margin Variance. Gross margin of 64.9% compares with a peer median of 55.3%. Where are direct costs and pricing diverging from comparable businesses?
  • Revenue per Employee. Revenue per employee of $168K compares with a peer median of $151K. Is productivity constrained by capacity, mix, or pricing?
  • Working Capital Position. Current ratio of 4.00 compares with an industry median of 3.30. How much liquidity headroom does the business need through its cycle?
  • Leverage Profile. Debt to EBITDA of 1.86x compares with a peer median of 2.98x. Does the capital structure match the asset base and cash cycle?
Section 10

Advisor Notes

Section 11

Methodology

Sorren Benchmark aggregates anonymized financial, tax, payroll and operational data across 60,000 businesses. Peer statistics report count, mean, median, 10th, 25th, 75th and 90th percentiles and standard deviation. Comparisons use normalized ratios rather than raw dollars. Statistics are released only where a cohort contains at least 10 businesses, and individual peer companies are never displayed. Benchmark variance expresses the mathematical difference between this company and its peer median; it is not a projection of savings, nor tax or investment advice.