Where Is Lodgian, Inc.?: Labor Productivity And Financial Competitiveness Benchmarks Published

Press Release: ICON Group International, Ltd.
September 18, 2002
SAN DIEGO, CA -- ICON Group International Ltd. yesterday released two of the most comprehensive studies to date on labor productivity and vertical gap analysis benchmarks for Lodgian, Inc. (OTC BB:LODNQ.OB).

The Report has benchmarked Lodgian, Inc. against competing firms in the Hotels and Motels industry worldwide— going beyond traditional methods of company benchmarking. The results are two specialized reports: (1) global financial benchmarks using common-size statement ratios (vertical analysis), and (2) labor-productivity and utilization measures collected across borders. Parker notes, "With the globalization of markets, greater foreign competition, and the reduction of entry barriers, it becomes all the more important to benchmark a company's financial indicators on a worldwide basis. World stock markets have recently witnessed a return to fundamental financial analysis. Sound management as opposed to hype will in the long run generate shareholder value."

The methodologist for this unique study is Philip Parker, Eli Lilly Chair Professor of Innovation, Business and Society at INSEAD (Fontainebleau, France and Singapore). According to Professor Parker, "We created these reports in response to two inescapable trends: a return to fundamentals and globalization." The goal of these reports is to assist consultants, financial managers, strategic planners, and corporate officers in gauging indicators of Lodgian, Inc.'s human resource and financial structure.

Professor Parker states, "We are intrigued by the wide variations in basic financial and productivity measures between Lodgian, Inc. and other Hotels and Motels companies. The Earnings Before Interest And Taxes (EBIT), for example, varied from -4.47 to 59.8. We see this type of variation in the hundreds of ratios that we estimate."

What do the reports cover?

Two reports, labor productivity ratios and vertical analysis ratios, are available for Lodgian, Inc.. Each report reveals productivity and industry ranks for companies in the Hotels and Motels industry.

The labor productivity analysis details the following: What has been the ratio of short-term and long-term assets to employee? What are typical capital-labor ratios? What are the average sales and net profits per employee compared to global benchmarks?

The vertical analysis answers the following questions: How has Lodgian, Inc.'s asset structure varied compared to global benchmarks for the Hotels and Motels industry? Does it generally hold more cash and other short-term assets, or does it tend to concentrate its assets in physical plant and equipment? On the liability side, does Lodgian, Inc. typically have a higher percent of payables compared to the benchmarks, or does it hold a higher concentration of long-term debt? Does Lodgian, Inc. have a relatively higher cost of goods sold, operating costs, or income taxes compared to global benchmarks? Have Lodgian, Inc.'s returns on equity been higher or its profit margins greater?

Reports for over 50 Hotels and Motels companies are available now including:

Arlington Hospitality, Inc., Boca Resorts inc., Boyd Gaming Corporation, Candelwood Hotel Company, Inc., Choice Hotels International, Inc., Crestline Capital Corpn, Extended Stay America Incorporated, Harrah's Entertainment Incorporated, Hilton Hotels Corporation, Isle Of Capri Casino Incorporated, Janus Hotels And Resorts, Inc., Mandalay Resort Group, Marcus Corp., Marriott International, Inc, Meristar Hotels & Resorts, Inc., Monarch Casino & Resort, Inc., Park Place Entertainment Corporation, Prime Hospitality Corporation, Sonesta International Hotels Corporation, Starwood Hotels & Resorts Worldwide Incorporated, Station Casinos Incorporated, Suburban Lodges Of America, Inc., Vail Resorts Inc., WestCoast Hospitality Corporation

How do they do that? : Methodology

While most vertical analyses merely focus on benchmarking against domestic ratios, often published by government agencies or commercial sources, the report calculates thousands of industry norms by looking at firms at the global level. It pools statistics on tens of thousands of companies across over 40 countries, and applies a seven-stage methodology: (1) identification of industry classifications, (2) firm-level data collection and aggregation, (3) standardization of raw statistics, (4) filtering outliers, (5) calculation of global norms, (6) projection of deviations and gaps, and (7) projection of ranks and percentiles. For each part of the financial statement, the larger structural differences and gaps between Lodgian, Inc. and the global benchmarks are provided with summary tables of ranks and percentiles.

Previously available only through booksellers such as Amazon.com, Barnes and Noble, and Hoovers, two studies are now available direct from the publisher at a 50% discount off the cover price. This special offer includes Labor Productivity, Utilization and Global Benchmarks and Vertical Analysis and International Financial Benchmarks at US$ 199.90 ($99.95 each). E-mail iconsubs@san.rr.com for more information.

About ICON Group Ltd.

ICON Group Ltd. assists managers with global benchmarking, gap analysis, and productivity studies. Clients can create their own benchmarks by choosing their competitors from among over 20,000 companies.

ICON Group Ltd.
4370 La Jolla Village Drive, Fourth Floor
San Diego, CA 92122

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Contact:
     Contact: Ula Tuszewicka 
     Company: ICON Group Ltd.
     Voice: 858-546-4345
     Fax: 858-546-4341
     Email: iconsubs@san.rr.com


Source: ICON Group International, Ltd.