Bistro profit and loss statement – June quarter
|
Monthly actual results |
June quarter actual results |
|||||||
|
May |
June |
July |
Budget |
Actual |
Variance |
Variance |
||
|
$ |
$ |
$ |
$ |
$ |
$ |
% |
||
| Revenue | ||||||||
| Food sales |
119,837 |
112,676 |
110,356 |
328,500 |
342,869 |
|||
| Beverage sales |
96,390 |
90,497 |
84,630 |
262,500 |
271,517 |
|||
| Total sales |
216,227 |
203,173 |
194,986 |
591,000 |
614,386 |
|||
| Cost of sales | ||||||||
| Food purchases |
45,048 |
45,865 |
42,174 |
124,100 |
133,087 |
|||
| Beverage purchases |
30,043 |
29,399 |
23,827 |
78,750 |
83,269 |
|||
| Total cost of sales |
75,091 |
75,265 |
66,001 |
202,850 |
216,356 |
|||
| Gross profit |
141,136 |
127,908 |
128,985 |
388,150 |
398,030 |
|||
| Expenses | ||||||||
| Advertising/Promotions |
624 |
981 |
884 |
2,600 |
2,489 |
111 |
4.3 |
|
| Cleaning contractor |
1,490 |
1,490 |
1,490 |
4,471 |
4,471 |
0 |
0 |
|
| Small equipment replacement |
393 |
288 |
372 |
1,000 |
1,053 |
(53) |
(5.3) |
|
| Laundry |
232 |
237 |
283 |
735 |
751 |
(16) |
(2.2) |
|
| Maintenance |
1,262 |
1,329 |
1,314 |
4,480 |
3,905 |
575 |
12.8 |
|
| Printing & stationery |
195 |
114 |
145 |
480 |
454 |
26 |
5.4 |
|
| Training & seminars |
653 |
713 |
519 |
1,200 |
1,884 |
(684) |
(57) |
|
| Wages & on-costs |
98,771 |
103,283 |
97,745 |
260,762 |
299,799 |
(39,037) |
(15) |
|
| Utilities |
3,235 |
3,456 |
4,190 |
10,588 |
10,882 |
(292) |
(2.8) |
|
| Total expenses |
106,855 |
111,891 |
106,942 |
285,858 |
325,688 |
|||
| NET PROFIT |
34,281 |
16,017 |
22,044 |
102,292 |
72,342 |
|||
Trend analysis report – June quarter
|
Monthly actual results |
Comparison to previous June quarters |
||||||||
|
May |
June |
July |
June quarter – current |
June quarter – 200X |
June quarter – 20XX |
Variance 200X to current |
Variance 20XX to 200X |
||
|
V % |
V % |
V % |
$ |
$ |
$ |
% |
% |
||
| Revenue | |||||||||
| Food sales |
14.0 |
(2.0) |
1.8 |
328,500 |
286,781 |
256,955 |
12.7 |
10.4 |
|
| Beverage sales |
8.0 |
(1.5) |
4.0 |
262,500 |
228,638 |
208,975 |
12.9 |
8.6 |
|
| Total sales |
11.2 |
(1.8) |
2.7 |
591,000 |
515,418 |
465,930 |
9.6 |
||
| Cost of Sales | |||||||||
| Food purchases |
(10.0) |
(8.7) |
(6.2) |
122,859 |
106,273 |
96,602 |
13.5 |
9.1 |
|
| Beverage purchases |
(9.0) |
(9.8) |
2.4 |
78,750 |
66,229 |
60,732 |
15.9 |
8.3 |
|
| Total cost of sales |
(9.6) |
(9.1) |
(2.9) |
201,609 |
172,502 |
157,334 |
14.4 |
8.8 |
|
| Gross profit |
12.1 |
(7.2) |
(2.7) |
389,391 |
342,916 |
308,596 |
11.9 |
||
| Expenses | |||||||||
| Advertising/Promotions |
20.0 |
(2.0) |
(3.0) |
2,600 |
2,275 |
2,025 |
12.5 |
11.0 |
|
| Cleaning contractor |
0.0 |
0.0 |
0.0 |
4,471 |
3,845 |
3,230 |
14.0 |
16.0 |
|
| Small equipment replacement |
(18.0) |
13.7 |
(11.6) |
1,000 |
890 |
829 |
11.0 |
6.9 |
|
| Laundry |
5.5 |
3.2 |
(15.4) |
735 |
642 |
581 |
12.6 |
9.6 |
|
| Maintenance |
15.5 |
11.0 |
12.0 |
4,480 |
3,754 |
3,274 |
16.2 |
12.8 |
|
| Printing & stationery |
(22.0) |
29.0 |
9.2 |
480 |
453 |
425 |
5.6 |
6.1 |
|
| Training & seminars |
(60.0) |
(80.0) |
(31.0) |
1,200 |
1,062 |
1,017 |
11.5 |
4.2 |
|
| Wages & on-costs |
(15.0) |
(15.6) |
(14.3) |
260,762 |
219,822 |
200,698 |
15.7 |
8.7 |
|
| Utilities |
6.0 |
1.1 |
14.7 |
10,589 |
8,661 |
7,674 |
18.2 |
11.4 |
|
| Total expenses |
13.4 |
14.4 |
(13.8) |
286,316 |
241,405 |
219,752 |
9.0 |
||
| NET PROFIT |
8.5 |
(60.1) |
(30.4) |
103,075 |
101,511 |
88,844 |
1.5 |
||