At the same time, the study said, after-tax profits for the drug industry averaged 17 percent of sales, about three times the average for all industries, which was 5 percent.

Daily sales totaled $8 to $10 and profits averaged about $2 per day.

Whether independent or part of a chain, bookstores continue to multiply, even though profits average a modest 3-to-5 percent of sales after salaries.

That indicates that profits from its taxable activities averaged almost $30 million a year in those five years.

If your commitments are intelligently made in the first place,' the old master continued, 'your profits will average ten, twenty-five, or even fifty points.

In the earlier period, profits averaged 18 percent of total revenues; in the latter period, 10 percent.

That profit averaged $1,350 during the quarter, up from $1,100 a year ago and $1,000 in the third quarter.

Ms. Josephs said that if all 400 tenants had sold their apartments on the open market, their profit would have averaged more than $100,000 each, or nearly $45 million.

Previously, the department said fourth-quarter profits averaged 5.1 cents a sales dollar.

The Company's profits for the previous seven years had averaged £48,940.