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Methodology for the Top 15 bedding ranking

By Furniture Today Staff -- Furniture Today, June 15, 2008

Furniture/Today's ranking of the Top 15 Bedding Producers ranks companies according to 2007 U.S. wholesale bedding shipments. Figures exclude international sales, royalty payments from licensees, retail sales, sales of non-branded lines, shipments to Puerto Rico and returns. Contract shipments are included in figures. EITF 01-9 sales adjustments, including sales allowances and incentives, are also included and are reported in the notes when available.

All figures, except those of publicly held companies that break out U.S. bedding shipments as a separate line of business, are Furniture/Today market research estimates. All figures are for the 12 months ended Dec. 31, 2007 and 2006.

Three of the companies — Sealy, Simmons and Serta — supplied audited or accountant-verified figures.

Two of the companies — Tempur-Pedic and Select Comfort — are publicly held and provided figures to Furniture/Today.

Sales estimates for the remaining companies were derived from a variety of sources, including the companies themselves, public company filings with the Securities and Exchange Commission, as well as published and unpublished reports.

Furniture/Today also reviewed sales estimates on each company provided by competitors, suppliers and industry analysts before arriving at the published estimates.

Executive Editor David Perry, Senior Research Specialist Dana French and Database Coordinator Cynthia Myers compiled the data for this report.

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