Scribd Logo
Upload

Welcome to Scribd!

  • Example Profit & Loss Statement

    Uploaded by

    Andre Candra
    3 views1 page
    This document is an example P&L statement for January that shows: Total revenue was $222,874 with food revenue accounting for 73% and beverage 26%. Total cost of goods was $52,253 accounting for 23% of revenue. Payroll, including salaries, wages and taxes, was $88,880 accounting for 40% of revenue. Operational expenses such as utilities and marketing totaled $33,707 accounting for 15% of revenue. The net operating income was $23,503 accounting for 11% of total revenue.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document is an example P&L statement for January that shows: Total revenue was $222,874 with food revenue accounting for 73% and beverage 26%. Total cost of goods was $52,253 accounting for 23% of revenue. Payroll, including salaries, wages and taxes, was $88,880 accounting for 40% of revenue. Operational expenses such as utilities and marketing totaled $33,707 accounting for 15% of revenue. The net operating income was $23,503 accounting for 11% of total revenue.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views1 page

    Example Profit & Loss Statement

    Uploaded by

    Andre Candra
    This document is an example P&L statement for January that shows: Total revenue was $222,874 with food revenue accounting for 73% and beverage 26%. Total cost of goods was $52,253 accounting for 23% of revenue. Payroll, including salaries, wages and taxes, was $88,880 accounting for 40% of revenue. Operational expenses such as utilities and marketing totaled $33,707 accounting for 15% of revenue. The net operating income was $23,503 accounting for 11% of total revenue.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Example P&L statement

    January
    Revenue
    Food Revenue 163,254 73%
    Bev. Revenue 57,413 26%
    Total F&B Revenue 220,667
    Misc. Revenue 2,207 1%
    Total Revenue
    Total Revenue 222,874 100% is also known as TOPLINE

    Cost of Goods (COGS)


    Food Costs are expressed as
    Food Cost 39,181 24.0% a % of food revenue
    Bev. Cost 12,631 22.0%
    Other Cost 441 20%
    Total Cost of Goods 52,253 23%

    Gross Profit 170,621 77% Gross Profit = Revenue – COGS

    Payroll
    Salaries & Wages
    FOH Management 11,250
    BOH Management 11,250
    FOH Staff 23,927
    COGS & Payroll are also
    BOH Staff 27,640 known as PRIME COSTS
    74,067 33%
    Taxes & Benefits
    Total Taxes & Benefits 14,813
    14,813 7%
    Total Payroll 88,880 40%

    Operational Expenses
    Operating Expenses 7,400 3% See the Typsy resource on
    Operational Expense Line
    Marketing & PR 2,500 1% Items for examples of how
    Utilities 8,000 4% to break these sub-categories
    down further!
    Admin. & General 11,268 5%
    Repair & Maintenance 3,200 1%
    Occupancy 1,339 1%
    Total Op. Expenses 33,707 15%

    Gross Operating Profit (GOP) 48,034 22% GOP = Gross Profit – Payroll –
    Operational Expenses

    Rent 13,388 6%
    License fees 4,457 2%
    Management fees 6,686 3%

    NOI is also known as EBITDA


    Net Operating Income 23,503 11% (Earnings before Interest, Tax,
    Depreciation, Amortization)

    You might also like