The document is a profit and loss statement for a restaurant for the month of February 2015. It shows that the restaurant had total sales of $121,281, costs of $52,499, and net profit of $68,782 or 56.71% of sales. Cover (number of customers) was slightly below budget and last year. Food costs were higher than budget while beverage costs were lower than budget. Overall costs were under budget resulting in higher than budgeted net profit.

1. 02/04/2015 restaurant-monthly-profit-and-loss-statement.xlsx
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121,281.00
52,499.00
68,782.00
56.71 %
95.20 %
29.02 %
RESTAURANT PROFIT AND LOSS STATEMENT
SHAREHOLDER SCORES END OF PERIOD
Sales
Costs
Net Profit
Net Profit %
Food Gross Profit Margin
Beverage Gross Profit Margin
COVER DATA Actual Budget Last Year
Breakfast 7,500 6,750 7,400 750.00 ▲ 100.00 ▲
Lunch 560 750 730 -190.00 ▼ -170.00 ▼
Dinner 3,250 4,000 3,650 -750.00 ▼ -400.00 ▼
COVER DATA TOTAL 11,310 11,500 11,780 -190.00 ▼ -470.00 ▼
SALES Actual Budget Last Year
Food - Breakfast 18,225.00 21,755.00 19,875.00 -3,530.00 ▼ -1,650.00 ▼
Food - Lunch 12,470.00 10,740.00 12,705.00 1,730.00 ▲ -235.00 ▼
Food - Dinner 12,205.00 13,405.00 12,570.00 -1,200.00 ▼ -365.00 ▼
Bev 20,715.00 20,550.00 25,735.00 165.00 ▲ -5,020.00 ▼
Events - Food 19,572.00 19,440.00 25,735.00 132.00 ▲ -6,163.00 ▼
Events - Bev 18,522.00 18,190.00 25,735.00 332.00 ▲ -7,213.00 ▼
Other 19,572.00 19,440.00 25,735.00 132.00 ▲ -6,163.00 ▼
SALES TOTAL 121,281.00 123,520.00 148,090.00 -2,239.00 ▼ -26,809.00 ▼
COSTS Actual Budget Last Year
Managers Salary - 0 - 0 - 0 - 0 ◄ - 0 ◄
Kitchen Labour Cost 800.00 - 0 - 0 -800.00 ▼ -800.00 ▼
Bar Labour Cost 4,650.00 4,000.00 4,000.00 -650.00 ▼ -650.00 ▼
Breakfast Labour Cost 6,750.00 7,250.00 7,250.00 500.00 ▲ 500.00 ▲
Dinner Labour Cost 5,000.00 4,750.00 4,750.00 -250.00 ▼ -250.00 ▼
Other Labour Cost 6,550.00 6,000.00 6,000.00 -550.00 ▼ -550.00 ▼
Food Inventory Opening 7,000.00 8,750.00 8,750.00 1,750.00 ▲ 1,750.00 ▲
Food Cost 3,000.00 - 0 - 0 -3,000.00 ▼ -3,000.00 ▼
Food Inventory Closing 14,451.00 13,255.00 15,000.00 -1,196.00 ▼ 549.00 ▲
Beverage Inventory Opening 13,044.00 12,005.00 12,255.00 -1,039.00 ▼ -789.00 ▼
Beverage Cost 14,704.00 14,110.00 15,700.00 -594.00 ▼ 996.00 ▲
Beverage Inventory Closing 8,027.00 9,225.00 9,570.00 1,198.00 ▲ 1,543.00 ▲
Cleaning Materials 6,029.00 5,505.00 5,255.00 -524.00 ▼ -774.00 ▼
Glassware and Cutlery 7,300.00 8,725.00 9,505.00 1,425.00 ▲ 2,205.00 ▲
12/29/2013
Var vs. Budget Var vs. Last Year
Var vs. Budget Var vs. Last Year
Var vs. Budget Var vs. Last Year