Business analysis of foliage nurseries in South Florida

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ABSTRACT

This report presents average costs and returns information for five
foliage nurseries in south Florida for the 1978 tax year. This is the
second year that this information will be published for both central and
south Florida nurseries. Prior to 1977 the information from south and
central Florida was combined. The value of own plants sold by the five
nurseries averaged $272,478 resulting in a return to capital of $20,460
which is a 7.81 percent return. The sales per square foot of bed and
bench space averaged $1.60 in 1978 while costs averaged $1.34.

Key words: south Florida, foliage plant nurseries, value of own
plants sold, cash costs, non-cash costs, and return to capital.

ACKNOWLEDGMENTS

This report was made possible by the foliage nurserymen who partici-

pated in the nursery business analysis program. Appreciation is expressed

to De Hull, Jim Cummings, and Lou Daigle, County Extension Agents, for

their assistance with the data collection. The tabulations for this

report were completed by Carolyn Almeter and Shirley Harris typed the

report. Errors in content or interpretation of the data remain the

responsibility of the author.

i

TABLE OF CONTENTS

Page

ACKNOWLEDGMENTS . . . . . .

LIST OF TABLES . . . . ... .... ii

INTRODUCTION . . . ... ... . 1

PROCEDURE . .. . . . ........ 1

DEFINITIONS . .... ............ ........... . .. 2

RESULTS AND DATA PRESENTATION . . . . 3

MANAGEMENT APPLICATIONS . . . .. 4

LIST OF TABLES

Table Page

1 Size of business, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 . 5

2 Rates of production, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 . 6

3 Labor efficiency, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 . 7

4 The use of space, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 .... 8

5 Efficiency in use of capital, foliage plant and potted
flowering plant nurseries in south Florida, 1977 and 1978 9

6 Average costs per nursery for various categories of expense,
foliage plant and potted flowering plant nurseries in south
Florida, 1977 and 1978 . . . 10

7 Percent of total costs for various categories of expense,
foliage plant and potted flowering plant nurseries in
south Florida, 1977 and 1978 . . . 11

__

LIST OF TABLES--Continued

Table Page

8 Average costs per square foot of total bed and bench space,
foliage plant and potted flowering plant nurseries in south
Florida, 1977 and 1978 . . . .... 12

9 Average costs per square foot of propagating and finishing
bed and bench space, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 ...... 13

10 Average costs per dollar of sales with sales adjusted for
plant inventory change, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978 . 14

11 Average cost per dollar of sales without sales adjusted for.
plant inventory change, foliage and potted flowering plant
nurseries in south Florida, 1977 and 1978 . 15

12 Income summary, foliage plant and potted flowering plant
nurseries in south Florida, 1977 and 1978 ........... 16

13 Seven factors associated with level of profit, foliage
plant and potted flowering plant nurseries in south
Florida, 1977 and 1978 . . . .... 17

BUSINESS ANALYSIS OF FOLIAGE NURSERIES IN SOUTH FLORIDA, 1978

Dan L. Gunter

INTRODUCTION

This business analysis report presents informat-ion on sales, costs,
financial and production efficiency of foliage nurseries in south Florida.
For this report, a foliage nursery is defined as a nursery producing plants
primarily for interior or patio use.
The purpose of the business analysis report is: (1) to furnish nur-
serymen various physical and economic measures that may be used in evalu-
ating the efficiency of the individual foliage nurseries; (2) to supply
cooperating nurserymen data so that they may make more informed management
decisions; (3) to provide individuals considering entering the wholesale
foliage production business an estimate of input requirements and revenue;
and (4) to provide the Florida extension personnel data which can be used
in educational programs with nurserymen.

PROCEDURE

Data for this report were collected from the accounting and production
records of five wholesale nurserymen. The nurseries supplying information
are located in Broward, Dade and Palm Beach counties. The nurserymen pro-
vided the data voluntarily and do not represent a statistically selected
sample. However, the foliage nurserymen participating in the business
analysis program are thought to represent some of the more efficient
nurseries in the state.
The data pertain to the individual growers' 1978 tax year which, in
some cases, does not conform to the 1978 calendar year. Data from indi-
vidual nurseries are collected in a specific form so that the information

DAN L. GUNTER is an extension production economist.

is on a comparable basis. For example, workmen compensation insurance
is included as a labor cost rather than in insurance cost. In those
nurseries which do not pay the operator a salary, an estimate of the
value of an operator's time is collected and used in the analysis.
Additionally, an interest cost of eight percent is charged on the value
of the owned capital. Any interest paid by the individual nurserymen
is excluded from the costs shown in this report.
The data from the individual nurseries are averaged and presented-
in tabular form. The tables depict average values for all ten nurseries
in 1977 and all five nurseries in 1978.

DEFINITIONS

Most of the terms used in this report are self-explanatory. Defini-
tions which may be less familiar are as follows:
Value of own plants sold.--This value represents the total plant sales
minus the cost of plants purchased for immediate resale. Plants purchased
for growing-on are not deducted.
Full-time employee equivalent.--This value represents the average
number of full-time employees during the year. A convenient way to calcu-
late the number of full-time equivalent employees is to divide the total
payroll hours by 2080 (40 hours for 52 weeks) and then add any unpaid
family or management labor.
Value of own plants sold per square foot of bed and bench space.--This
value is derived by dividing the value of own plants sold by the square feet
in bed and bench space.
Value of own plants sold per employee.--This value is derived by div-
iding the value of own plants sold by the number of full-time equivalent
employees.
Owned capital turnover annually.--A ratio which is derived by dividing
the value of own plants sold by the value of total owned capital.
Total gain.--This value represents total nursery income from plant
sales, value of plant inventory changes, supply inventory increases, and
miscellaneous cash income.
Net nursery income.--The residual when total costs less operator's
salary and interest cost and deducted from total gains.

I

Return to capital.--Total gain minus cash costs, depreciation costs
and supply inventory value decreases or net nursery income less operator's
salary.
Percent return to capital.--Return to capital divided by total owned
capital.

RESULTS AND DATA PRESENTATION

The data in Tables 1 through 12 relate to size of the business, rates
of production, labor efficiency, capital efficiency, space efficiency,
costs and returns, and other efficiency factors. Analyses relating to
profitability are shown in Table 13. Where information in the tables
is rounded to the nearest whole number, addition errors due to rounding
may be noted.

Size of Business

During 1978 the 5 participating nurseries had an average gross
revenue, value of own plants sold, of $272,478 ($276,966 after adjusting
for inventory change) (Table 1). The nurseries averaged 170,817 square
feet of bed and bench space of which 107,233 square feet were for growing
purposes and 63,584 square feet were in stock plants. The square feet
in bed and bench space reflects net growing areas; roads, aisles or
other non-productive areas have been deducted from the gross square
footage in the greenhouse or growing areas. The nurseries averaged just
over nine full-time equivalent employees. For this report, a full-time
equivalent represents 2,080 annual manhours. The employees include the
operator and office staff where applicable.
The average capital investment was $262,139. This amount reflects
the depreciated book value of the buildings, improvements, and machinery
and equipment. Growing plant inventory accounted for $149,241 of the
$262,139 capital investment, and investment in land accounted for
$32,895. The land is valued at the original purchase price. Growing
plants are usually valued at a price lower than the wholesale price
since not all plants are of salable size. Each nurseryman in the
analysis may value the growing plants differently. However, 50 percent
of the wholesale price is commonly used to value each plant.

Capital managed averaged $369,539. This reflects the capital in-
vestment plus the estimated market value of buildings, equipment or land
rented.

Efficiency Measures

-The value of own plants sold per square foot in bed and bench space
averaged $1.60 ($1.57 after adjusting for inventory changes) (Table 2).
On the basis of propagating and finishing space, the value of own plants
sold averaged $2.54. The cost per square foot of bed and bench space
used for propagating and finishing (Table 9) averaged just over $2.65.
Labor accounted for almost $.63 of the cost per square foot. Labor is
the single largest cost item for the foliage nurseries representing almost
24 percent of the total costs (Table 7).
Examination of the information in Table 11 shows that the nurseries
incurred a cost per dollar of sales of over $1.04. Excluding depreciation
and interest costs, the cost per dollar of sales was about $.91.

Income Summary

Omitting an interest cost on the capital investment, the five
nurseries averaged a return to capital of $20,460 which was 7.81 percent
of the capital owned in 1978 (Table 12).

MANAGEMENT APPLICATIONS

Employing the definitions provided, nursery managers can utilize
this report by completing the column "Your Nursery." Managers can
then compare their own production efficiency with nurseries partici-
pating in the business analysis.

5

Table l.--Size of business, foliage plant and potted flowering plant
nurseries in south Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

The one best measure
Value of own plants
sold

Other useful indicators

Value of own plants
sold adjusted for
plant inventory
change
Total bed & bench
space
Bed & bench space
for propagating
& finishing
Bed & bench space
for stock plants
Acre equiv. of
prod. bldgs. &
other areas
Employees during
year (full-time
equiv.)

$

Sq.ft.

Sq.ft.

Sq.ft.

Acres

No.

Capital owned:
Growing plants
Bldgs. & improvements
Machinery & equipment
Land
Supplies

Total owned

Capital managed:
Growing plants
Bldgs. & improvements
Machinery & equipment
Land
Supplies

Total managed

423,541

497,861

348,537

269,554

78,983

8.00

17.15

215,176
174,129
53,356
83,078
22,731

548,470

215,176
246,629
53,356
111,278
22,731

649,170

272,478

276,966

170,817

107,233

63,584

3.92

9.07

149,241
32,895
43,044
29,000
7,960

262,139

149,241
32,895
43,044
136,400
7,960

369,539

Table 2.--Rates of production, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978

Average all Average all
Item 10 nurseries 5 nurseries Your
1977 1978 nursery
----------------Dollars--------------

The one best measure
Value of own plants sold
per sq. ft. total bed &
bench space 1.22 1.60

Other useful indicators
Value own plants sold
adjusted for plant in-
ventory change per sq.
ft. total bed & bench
space 1.43 1.57
Value own plants sold per
sq. ft. of bed and bench
space used for propagating
& finishing 1.57 2.54
Value own plants sold
adjusted for plant in-
ventory change per sq.
ft. of propagating &
finishing bed & bench
space 1.85 2.58
Value own plants sold per
acre in production 52,932 69,485
Value own plants sold
adjusted for plant in-
ventory change per acre
in production 62,220 70,629

Table 3.--Labor efficiency, foliage plant and potted flowering plant
nurseries in south Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

The one best measure
Value of own plants
sold per employee $ 24,696 30,042

Other useful indicators
Value of own plants
sold adjusted for
plant inventory
change per em-
ployee $ 29,030 30,536
Total bed & bench
space per employee Sq.ft. 20,323 18,833
Propagating & finishing
bed & bench space per
employee Sq.ft. 15,717 11,823

----~

Table 4.--The use of space, foliage plant and potted flowering plant
nurseries in south Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

Best measures

For intensity in use
of space
Plant inventory value
sold annually %197 183

For efficiency in use
of space
Bed & bench space
which was vacant % 8.08 1.42

Other useful indicators
Area total bed &
bench space Sq.ft. 348,549 170,817
Area of bed & bench
space used for pro-
pagating & finishing Sq.ft. 269,554 107,233
Bed & bench space
used for propa-
gating & finishing % 77.34 62.78
Area bed & bench
space used for
stock plants .Sq.ft. 78,983 63,584
Bed & bench space
used for stock
plants % 22.66 37.22
Area of bed & bench
space vacant Sq.ft. 28,171 2,428

,----- -I.---~-~-rll-.~

Table 5.--Efficiency in use of capital, foliage plant and potted
flowering plant nurseries in south Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

The one best measure
Owned capital turn-
over annually

Other useful indicators
Managed capital turn-
over annually

Capital owned:
Per employee
Per acre

Capital managed:
Per employee
Per acre

Managed capital per
employee in:
Growing plants
Bldgs. & improvements
Machinery & equipment
Land

Managed capital per
acre in:
Growing plants
Bldgs. & improvements
Machinery & equipment
Land

Percent of capital
managed in:
Growing plants
Bldgs. & improvements
Machinery & equipment
Land
Supplies
Total

77.22

65.24

31,981
68,545

37,852
81,130

12,547
14,381
3,111
6,489

26,892
30,822
6,668
13,907

33.15
37.99
8.22
17.14
3.50

100.00

103.94

. 73.73

28,902
S66,848

40,743
94,236

16,454
3,627
4,746
15,039

38,058
8,388
10,977
34,783

40.39
8.90
11.65
36.91
2.15

100.00

--

10

Table 6.--Average costs per nursery for various categories of expense,
foliage plant and potted flowering plant nurseries in south
Florida, 1977 and 1978

Average all Average all
Item 10 nurseries 5 nurseries Your
1977 1978 nursery
----------------Dollars--------------

Cash costs
Operator's salary
Other wages & salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil,shavings, etc.
Fertilizer and lime
Pesticides & other chem.
Packing boxes & supplies
Other prod. supplies

Repairs & maintenance
Equipment operating costs
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldg.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation mach. & equip.
Depreciation bldgs., etc.
Inventory decreases, supplies
Interest on capital @ 8%

Total non-cash costs

Total all costs

22,978
130,523
65,452
29,360
8,400

13,161
5,031
4,969
18,524
10,423

9,064
7,387
7,284
8,737
5,244

3,451
5,042
3,031
2,967
34,712

396,101

9,766
16,799
0
43,878

70,443

466,545

24,181
67,399
59,100
17,180
1,042

6,834
.3,313
3,589
11,072
5,784

9,668
6,377
2,335
5,922
3,456

1,839
2,427
4,327
600
11,460

247,904

13,350
2,360
0
20,971

36,681

284,585

~---

Table 7.--Percent of total costs for various categories of expense,
foliage plant and potted flowering plant nurseries in south
Florida, 1977 and 1978

Average all Average all
Item 10 nurseries 5 nurseries Your
1977 1978 nursery

-----------------Percent---------------

Cash costs
Operator's salary
Other wages & salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil, shavings, etc.
Fertilizer & lime
Pesticides & other chem.
Packing boxes & supplies
Other prod. supplies

Repairs & maintenance
Equipment operating cost
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldgs.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation mach. & equipment
Depreciation bldgs., etc.
Inventory decreases, sup.
Interest on capital @ 8%

Total non-cash costs

Total all costs

4.93
27.98
14.03
6.29
1.80

2.82
1.08
1.07
3.97
2.23

1.94
1.58
1.56
1.87
1.12

.74
1.16
.65
.64
7.44

84.90

2.09
3.60
0
9.40

15.10

100.00

8.50
23.68
20.77
6.04
.37

2.40
.1.16
1.26
3.89
2.03

3.40
2.24
.82
2.08
1.21

.65
.85
1.52
.21
4.03

87.11

4.69
.83
0
7.37

12.89

100.00

------

12

Table 8.--Average costs per square foot of total bed and bench space,
foliage plant and potted flowering plant nurseries in south
Florida, 1977 and 1978

Costs per sq. ft.
of total bed & bench space

Item Average all Average all Your
10 nurseries 5 nurseries nursery
1977 1978

------------------Cents--------------

Cash costs
Operator's salary
Other wages & salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil, shavings, etc.
Fertilizer & lime
Pesticides & other chem.
Packing boxes & supplies
Other production supplies

Repairs & maintenance
Equipment operating costs
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldgs.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation machinery
& equipment
Depreciation bldgs., etc.
Inventory decreases, supplies
Interest on capital @ 8%

Total non-cash costs

Total all costs

6.59
37.45
18.78
8.42
2.41

3.78
1.44
1.43
5.31
2.99

2.60
2.12.
2.09
2.51
1.50

.99
1.55
.87
.85
9.96

113.65

2.80
4.82
0
12.59

20.21

133.86

14.16
39.46
34.60
10.06
S.61

4.00
1.94
2.10
6.48
3.39

5.66
3.73
1.37
3.47
2.02

1.08
.1.42
2.53
.35
6.71

145.13

7.82
1.38
0
12.28

21.47

166.60

I- I-~ ~-

--
i

___

Table 9.--Average costs per square foot of propagating and finishing
bed and bench space, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978

Costs per sq. ft. of propagating
& finishing bed & bench space

Item Average all Average all Your
10 nurseries 5 nurseries nursery
1977 1978

------------------Cents--------------

Cash costs
Operator's salary
Other wages & salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil, shavings, etc.
Fertilizer & lime
Pesticides & other chem.
Packing boxes & supplies
Other prod. supplies

Repairs & maintenance
Equipment operating costs
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldgs.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation machinery
& equipment
Depreciation bldgs., etc.
Inventory decrease, supplies
Interest on capital @ 8%

Total non-cash costs

Total all costs

8.52
48.42
24.28
10.89
3.12

4.88
1.87
1.84
6.87
3.87

3.36
2.74
2.70
3.24
1.95

1.28
2.00
1.12
1.10
12.88

146.95

3.62
6.23
0
16.28

26.13

173.08

22.55
62.85
55.11
16.02
.97

6.37
3.09
3.35
10.32
5.39

9.02
5.95
2.18
5.52
3.22

1.71
2.26
4.03
.56
10.69

231.18

12.45
2.20
0
19.56

34.21

265.39

~---T--

~

14

Table 10.--Average costs per dollar of sales with sales adjusted for
plant inventory change, foliage plant and potted flowering
plant nurseries in south Florida, 1977 and 1978

Costs per dollar of sales with sales
adjusted for plant inventory change

Item Average all Average all Your
10 nurseries 5 nurseries nursery
1977 1978

---------------- Cents-------------

Cash costs
Operator's salary
Other wages and salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil, shavings, etc.
Fertilizer & lime
Pesticides & other chem.
Packing boxes & supplies
Other prod. supplies

Repairs & maintenance
Equipment operating costs
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldgs.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation machinery &
equipment
Depreciation bldgs., etc.
Inventory decreases, supplies
Interest on capital @ 8%

Total non-cash costs

Total all costs

4.62
26.22
13.15
5.90
1.69

2.64
1.01
1.00
3.72
2.09

1.82
1.48
1.46
1.75
1.05

.69
1.09
.61
.60
6.97

79.56

1.96
3.37
0
8.81

14.15

93.71

8.-73
24.33
21.34
6.20
.38

2.47
1.20
1.30
4.00
S2.09

3.49
2.30
.84
2.14
1.25

.66
.88
1.56
.22
4.14

89.51

4.82
.85
0
7.57

13.24

102.75

~

Table 11.--Average cost per dollar of sales without sales adjusted for
plant inventory change, foliage and potted flowering plant
nurseries in south Florida, 1977 and 1978

Cost per dollar of sales without sales
adjusted for plant inventory change

Item Average all Average all Your
10 nurseries 5 nurseries nursery
1977 1978
-------------------Cents-------------

Cash costs
Operator's salary
Other wages & salaries
Plants & seeds to grow on
Pots, growing containers
Fuel oil for prod. heat

Peat, soil, shavings, etc.
Fertilizer & lime
Pesticides & other chem.
Packing boxes & supplies
Other prod. supplies

Repairs & maintenance
Equipment operating costs
Travel & entertainment
Insurance
Telephone

Electricity
Taxes, licenses, bonds
Advertising
Rent; land and/or bldgs.
Other cash expenses

Total cash costs

Non-cash costs
Depreciation machinery
& equipment
Depreciation bldgs., etc.
Inventory decreases, supplies
Interest on capital @ 8%

Total non-cash costs

Total all costs

5.43
30.82
15.45
6.93
1.98

3.11
1.19
1.17
4.37
2.46

2.14
1.74
1.72
2.06
1.24

.81
1.28
.72
.70
8.20

93.52

2.31
3.97
0
10.36

16.63

110.15

'8.87
24.74
21.69
6.30
.38

2.51
1.22
1.32
4.06
2.12

3.55
2.34
.86
2.17
1.27

.67
.89
1.59
.22
4.21

90.98

4.90
.87
0
7.70

13.46

104.44

r

16

Table 12.--Income summary, foliage plant and potted flowering plant
nurseries in south Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

Value of production
& other gain
Value of own plants
sold $ 423,541 272,478
Inventory change,
own plants $ 74,320 4,488
Inventory change
for supplies $ 5,673 3,280
Miscellaneous cash
income $ 1,913 3,828
Total gain $ 505,446 284,073 __

Cash costs less
operator's salary $ 373,123 223,723
Non-cash costs less
interest cost @ 8% $ 26,566 15,710
Total gross costs
less operator's
salary and inter-
est costs @ 8% $ 399,689 239,432

Net nursery income $ 105,757 44,641
Value of operator's
salary $ 22,978 24,181 _
Return to capital $ 82,779 20,460
Return to capital % 15.09 7.81

Table 13.--Seven factors associated with level of profit, foliage
plant and potted flowering plant nurseries in south
Florida, 1977 and 1978

Average all Average all
Item Unit 10 nurseries 5 nurseries Your
1977 1978 nursery

Level of profit
Net nursery income $ 105,757 44,641

Seven factors asso-
ciated with profit

Size of business
Value of own plants
sold $ 423,541 272,478

Level of costs
Cost per $ sales plus
plant inventory
value change $ 93.71 102.75

Intensity in use
of space
Plant inventory value
turnover annually % 197 183

Production rate
Value own plants sold
per sq. ft. total
bed & bench space $ 1.22 1.60

Labor efficiency
Value of own plants
sold per employee $ 24,696 30,042

Efficiency in use
of capital
Owned capital turn-
over annually % 77.22 103.94

Growth in sales
and inventory
Amount of increase in
sales and plants in-
ventory value from
previous year $ 15,814 28,283

	Front Cover
	Abstract
	Acknowledgement
	Table of Contents
	Main

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0	sobekcm_database.verify_item_lookup_object
0	sobekcm_page_globals.display_item	Retrieving item or group information
0	sobekcm_page_globals.get_entire_collection_hierarchy	Retrieving hierarchy information
0	sobekcm_assistant.get_entire_collection_hierarchy
0	cached_data_manager.retrieve_item_aggregation
0	cached_data_manager.retrieve_item_aggregation	Found item aggregation on local cache
0	item_aggregation_builder.get_item_aggregation	Found 'all' item aggregation in cache
0	system.web.ui.page.page_load (ufdc.page_load)
0	sobekcm_page_globals.constructor.on_page_load
0	html_echo_mainwriter.add_style_references	Adding style references to HTML
0	html_echo_mainwriter.add_text_to_page	Reading the text from the file and echoing back to the output stream
52	html_echo_mainwriter.add_text_to_page	Finished reading and writing the file