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Restaurant Income Statement Template Example

The operating statement for the restaurant shows total food sales of $558,075.15 and total beverage sales of $411,558.07, with a combined total sales of $969,633.22. The total costs of sales amount to $331,885.96, resulting in a total gross profit of $637,747.26. After accounting for controllable expenses and other costs, the net profit is reported as a loss of $2,307.93 for the current period.

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49 views4 pages

Restaurant Income Statement Template Example

The operating statement for the restaurant shows total food sales of $558,075.15 and total beverage sales of $411,558.07, with a combined total sales of $969,633.22. The total costs of sales amount to $331,885.96, resulting in a total gross profit of $637,747.26. After accounting for controllable expenses and other costs, the net profit is reported as a loss of $2,307.93 for the current period.

Uploaded by

olivion.info
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Restaurant Client

ADDRESS
DATE，YEAR
OPERATING STATEMENT

CURREN TWELVE CURR YTD


T MONTHS . %
FOOD SALES PERIOD %
301 - Sales - Food $48,067.38 $558,075.15 100.00100.00
TOTAL FOOD SALES 48,067.38 558,075.15 100.00100.00
FOOD COSTS
311 - Purchases - Food
TOTAL FOOD COSTS 17,669.25204,061.30 36.76 36.57
17,669.25 204,061.30 36.76 36.57
BEVERAGE SALES
341 - Sales - Beverages $ 34,655.79 $ 411,558.07 100.00 100.00
TOTAL BEVERAGE SALES 34,655.79 411,558.07 100.00 100.00
BEVERAGE COSTS
351 - Purchases - Beverages 12,199.73 127,824.66 35.20 31.06
TOTAL BEVERAGE COSTS 12,199.73 127,824.66 35.20 31.06
PRIME COST (F + B + LABOR) 57,237.44 604,063.82 69.19 62.30
ALL SALES
Total Food Sales 48,067.38 558,075.15 58.11 57.56
Total Beverage Sales 34,655.79 411,558.07 41.89 42.44
TOTAL SALES 82,723.17 969,633.22 100.00 100.00
TOTAL COSTS OF SALES 29,868.98 331,885.96 36.11 34.23
TOTAL GROSS PROFIT 52,854.19 637,747.26 63.89 65.77
OTHER INCOME
902 - Cash Over/Short $ 154.58 658.36 0.19 0.07
906 - Video Game Income 1,248.75 15,117.75 1.51 1.56
907 - Insurance Claim 0.00 3,177.00 0.00 0.33
TOTAL OTHER INCOME 1,403.33 18,953.11 1.70 1.95
TOTAL INCOME 54,257.52 656,700.37 65.59 67.73
CONTROLLABLE EXPENSES
Salaries & Wages 21,947.20 232,235.55 26.53 23.95
Employee Benefits 5,421.26 39,942.31 6.55 4.12
Direct Operating Expenses 5,191.11 48,941.28 6.28 5.05
Marketing 6,698.18 67,888.15 8.10 7.00
Energy & Utility Services 2,248.26 33,850.14 2.72 3.49
Administrative & General Expense 6,205.73 82,030.73 7.50 8.46
Repairs & Maintenance 588.88 9,554.25 0.71 0.99
TOTAL CONTROLLABLE EXPENSES 48,300.62 514,442.41 58.39 53.06
TOTAL INCOME LESS CONTROLLABLE $ 5,956.90 $ 142,257.96 7.20 14.67
TOTAL OCCUPANCY COSTS 5,297.74 72,140.69 6.40 7.44
INCOME BEFORE INT, DEPR & TAX 659.16 70,117.27 0.80 7.23
TOTAL INTEREST EXPENSE 1,450.62 17,430.56 1.75 1.80
TOTAL DEPRECIATION EXPENSE 1,516.47 26,795.79 1.83 2.76
NET PROFIT or (LOSS) $ (2,307.93) $ 25,890.92 (2.79) 2.67

See Accountants' Compilation Report


Restaurant Op Stmt - Food & Bev
Restaurant Client
ADDRESS
DATE，YEAR
OPERATING STATEMENT

CURRENT TWELVE CURR. YTD


PERIOD MONTHS % %
SALARIES & WAGES
403 - Wages - Cook 9,838.98 88,309.41 11.89 9.11
404 - Wages - Bus/Dishwash 1,686.55 22,329.82 2.04 2.30
405 - Wages - Servers 2,287.28 32,646.68 2.76 3.37
406 - Wages - Host 914.78 16,020.88 1.11 1.65
409 - Wages - Bar 2,364.20 37,830.43 2.86 3.90
412 - Wages - Managers 4,267.86 32,148.89 5.16 3.32
414 - Wages - Training 587.55 2,949.44 0.71 0.30
TOTAL SALARIES & WAGES 21,947.20 232,235.55 26.53 23.95

EMPLOYEE BENEFITS
431 - FICA Tax 3,241.60 27,919.91 3.92 2.88
432 - Unemployment & City Taxes 707.31 3,791.05 0.86 0.39
435 - Health & W/C Insurance 1,422.35 7,270.35 1.72 0.75
439 - Medical Expense 50.00 861.00 0.06 0.09
460 - Employee Training & Education 0.00 100.00 0.00 0.01
TOTAL EMPLOYEE BENEFITS 5,421.26 39,942.31 6.55 4.12

DIRECT OPERATING EXPENSES


509 - Contract Cleaning & Contractors 513.00 9,650.13 0.62 1.00
510 - Tableware, Linen, & Silverwar 1,195.69 7,955.23 1.45 0.82
511 - Kitchen Utensils 60.00 1,243.10 0.07 0.13
512 - Menus & Drink Lists 23.40 485.49 0.03 0.05
513 - Flowers & Decorations 0.00 77.75 0.00 0.01
514 - Cleaning, Bar & Paper Supplie 2,808.95 17,628.26 3.40 1.82
517 - Music & Entertainment 249.69 4,001.75 0.30 0.41
548 - Permits & Licenses 0.00 2,870.24 0.00 0.30
583 - Uniforms 0.00 980.96 0.00 0.10
595 - Miscellaneous 340.38 4,048.37 0.41 0.42
TOTAL DIRECT OPERATING EXP. 5,191.11 48,941.28 6.28 5.05

MARKETING
533 - Comps, Coupons & Discounts 6,698.18 66,418.80 8.10 6.85
534 - Advertising 0.00 1,469.35 0.00 0.15
TOTAL MARKETING 6,698.18 67,888.15 8.10 7.00

ENERGY & UTILITY SERVICE


526 - Utilities 1,959.79 30,297.20 2.37 3.12
527 - Waste Removal 288.47 3,552.94 0.35 0.37
TOTAL ENERGY & UTILITY 2,248.26 33,850.14 2.72 3.49

ADMINISTRATIVE & GENERAL


612 - Postage & Delivery 0.00 237.01 0.00 0.02
616 - Officer Salaries 3,168.00 47,388.00 3.83 4.89
629 - Telephone - Restaurant 317.17 3,666.04 0.38 0.38
635 - Liquor Liability Insurance 0.00 2,730.00 0.00 0.28
645 - Other Taxes 0.00 45.00 0.00 0.00
655 - Contributions 40.00 40.00 0.05 0.00
664 - Professional Fees 945.84 9,697.20 1.14 1.00
666 - Office - Printing & Supplies 548.33 4,319.21 0.66 0.45
667 - Bank & Merchant Charges 1,040.44 13,155.87 1.26 1.36
670 - Protective Services 124.00 244.00 0.15 0.03

See Accountants' Compilation Report


Restaurant Op Stmt - Food & Bev
Restaurant Client
ADDRESS
DATE，YEAR
OPERATING STATEMENT

CURRENT TWELVE CURR. YTD


PERIOD MONTHS % %
680 - Dues & Subscriptions 21.95 508.40 0.03 0.05
TOTAL ADMINISTRATIVE & GEN. 6,205.73 82,030.73 7.50 8.46

REPAIRS & MAINTENANCE


530 - Repairs - Buildings 20.00 2,268.67 0.02 0.23
531 - Repairs - Equipment 568.88 7,285.58 0.69 0.75
TOTAL REPAIRS & MAINTENANCE 588.88 9,554.25 0.71 0.99

OCCUPANCY COSTS
720 - Rent 5,198.74 63,491.94 6.28 6.55
721 - Equipment Rental 99.00 1,234.91 0.12 0.13
735 - Insurance - Building\Contents 0.00 4,997.56 0.00 0.52
745 - Personal Property Tax 0.00 2,416.28 0.00 0.25
TOTAL OCCUPANCY COSTS 5,297.74 72,140.69 6.40 7.44

INTEREST EXPENSE
950 - Interest 1,450.62 17,430.56 1.75 1.80
TOTAL INTEREST EXPENSE 1,450.62 17,430.56 1.75 1.80

DEPRECIATION
775 - Depreciation - Fixtures & Equ 1,200.00 22,984.79 1.45 2.37
776 - Amortization - Leasehold Impr 5.05 67.00 0.01 0.01
778 - Amortization 311.42 3,744.00 0.38 0.39
TOTAL DEPRECIATION 1,516.47 26,795.79 1.83 2.76

See Accountants' Compilation Report


Restaurant Op Stmt - Food & Bev
Restaurant Client
Restaurant ADDRESS
Client
DATE,YEAR
123 Any Street
St. Louis, MO 63000
December 31, 2000
OPERATING
OPERATING STATEMENT
STATEMENT

SeeAccountants'
See Accountants'Compilation
CompilationReport
Restaurant
Report
Op- Stmt
Restaurant Op Stmt Food- &
Food
Bev& Bev

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