Find out 1). The ratio of total compensation including employee
benefit as a percentage of Total Sales and of Total G&A Expenses.  2).
Employee's productivity as a sales amount per employee. 3). The ratio
of total employee benefit out of total G&A expenses. From the
following five publiccompanies.
American Tire Distributors
Coast Distribution Systems
Genuine Parts Co.
Keystone Automotive Industries, Inc.
TBC Corporation

Ginji --

There's not an SEC requirement to break out employee compensation in
this level of detail for public companies -- and American Tire
Distributors is not a public company, making even top-level detail
virtually impossible to find on that company.

At a minimum I'd recommend dropping American Tire Distributors.  But I
wouldn't be optimistic about finding numbers on the other four.  The
financial detail just won't be there -- and it's likely to be further
complicated by valuation of stock options and accruals for retirement.

Best regards,

Omnivorous-GA

Omnivorous is right that there is no SEC requirement to break out
compensation expense. As such, very few companies do it, a logical
precaution considering that controlling compensation expense is a key
competitive advantage. Nobody wants details of their competitive
advantages on the street.

Furthermore, I just reviewed the 10-K report of Coast Distribution,
and the company does not bread down any of the SG&A expenses into
components, compensation or otherwise.

Bottom line: The information you seek is proprietary, and even if
someone can find it, there is no way to verify its accuracy.

V