YELLOWCOB ENTERPRISES t/a SPAR RETAIL

CENTRAL BAKERY
STATEMENT OF PROFIT OR LOSS

31 MAY 2019

DEPARTMENTAL PROFIT OR LOSS STATEMENT

BAKERY ADMIN TOTAL

Turnover - Actual 32,871 32,871

Contribution 100.0% 0.0% 100.0%

Turnover - Budget -
- --

Budget variance % 100.0% 0.0% 100.0%

Cost of Sales 26,546 - (26,546)

Opening Stock 147,683 - 147,683
add: Purchases 642,806 642,806
Interdept Transfers (487,878) (487,878)
Other Adjustments 1,125 1,125
Less: Closing stock (277,190) (277,190)

Gross margin $ - Actual 6,326 - 6,326

Gross margin $ - Budget -

Budget variance % 100.0% 0.0% 100.0%

Actual GP% 19.2% - 19.2%

Notional GP% 0.0% 912.2%
Variance % 19.2% - -893.0%
Variance ( $) 1,240 - 1,240

Number of employees 46 46
Customer counts -
Sales/employee 715 - 715
GP/employee 138 - 138
Trading profit/employee 138 - 138
Average spend - - -
Average GP$/customer - - -
Average trading profit/customer - - -
Stock cover (days) 292 - (317)

ACTUAL Vs. NOTIONAL GP RECON

Wastage/Breakages (8,945) (8,945)

% to turnover -27.2% - -27.2%
Production Variance - -
% to turnover 0.0% - 0.0%
Packaging -
% to turnover 0.0% - 0.0%
Weight Loss -
% to turnover 0.0% - 0.0%
Downgrades -
% to turnover 0.0% - 0.0%
Theoretical to Actual (stock revaluation) -
% to turnover 0.0% - 0.0%
Stock Count Variance - Raw Materials (1,980) (1,980)
% to turnover -6.0% - -6.0%
Stock Count Variance - Finished Goods (74) (74)
% to turnover -0.2% - -0.2%
Other - -
% to turnover 0.0% - 0.0%
Totals (11,000) - (11,000)
% to turnover -33.5% - -33.5%
Control should be nil 12,239.92 - 12,239.92