NaBfa Café

Income Statement
For the Year Ended 31 December 2021
Actual (Rp) % Budget (Rp) %
SALES:
Food 1,856,000,000 53.70% 1,722,500,000 52.00%
Beverage 1,600,000,000 46.30% 1,590,000,000 48.00%
Total Sales 3,456,000,000 100.00% 3,312,500,000 100.00%
COST OF SALES:
Food 575,360,000 31.00% 697,900,000 40.52%
Beverage 600,800,000 37.55% 413,400,000 26.00%
Total Cost of Sales 1,176,160,000 34.03% 1,111,300,000 33.55%
GROSS PROFIT:
Food 1,280,640,000 25.00% 1,024,600,000 59.48%
Beverage 999,200,000 62.45% 1,176,600,000 74.00%
Total Gross Profit 2,279,840,000 65.97% 2,201,200,000 66.45%
OPERATING EXPENSES:
Salaries and Wages 673,920,000 19.50% 662,500,000 20.00%
Employee Benefits 110,670,000 3.20% 145,750,000 4.40%
Direct Operating Expenses 143,424,000 4.15% 202,250,400 6.11%
Music and Entertainment 35,000,000 1.01% 29,812,500 0.90%
Marketing 172,800,000 5.00% 149,062,500 4.50%
Utility Services 207,060,000 5.99% 185,500,000 5.60%
Repairs and Maintenance 58,752,000 1.70% 86,335,400 2.61%
Administrative and General 103,530,000 3.00% 96,393,750 2.91%
Occupancy 89,000,000 2.58% 89,000,000 2.69%
Depreciation 42,500,000 1.23% 28,156,250 0.85%
Total Operating Expenses 1,636,656,000 47.36% 1,674,760,800 50.56%
Operating Income 643,184,000 18.61% 526,439,200 15.89%
Interest 24,500,000 0.71% 24,500,000 0.74%
Income Before Income Taxes 618,684,000 17.90% 501,939,200 15.15%
Income Taxes 17,280,000 0.50% 17,280,000 0.52%
Net Income 601,404,000 17.40% 484,659,200 14.63%

Chapter 3
Q1