Prepared by Kruse & Crawford · Illustrative sample — figures are for demonstration only
Contents
The Package
Performance Dashboard3
Income Statement
Income Statement Analysis4
Monthly Income Statement — Trailing 125
Monthly Income Statement — Full-Year Outlook6
Balance Sheet & Cash
Monthly Balance Sheet7
Monthly Cash Flow Statement8
Budget
Budget Variance Analysis9
Budget Income Statement10
Forecast
3-Statement Forecast — IS & BS11
3-Statement Forecast — Cash Flow12
Margin Deep Dive
Prime Cost Report13
Theoretical vs. Actual Food Cost14
Menu Profitability & Plate Costing15
Beverage Pour Cost & Vendor Variance16
Performance Dashboard
Through Oct 25
Revenue (YTD)
$4.0M
+8.0% vs PY
Gross Profit %
68.8%
2,733K gross
EBITDA (YTD)
$533K
13.4% margin
Net Income (YTD)
$355K
8.9% margin
Cash on Hand
$373K
Oct 25
Revenue — Actual vs Budget
Last 6 months
Revenue & Gross Profit Margin
Last 6 months
Operating Expense Composition
Last 6 months
EBITDA & Net Income
Trailing 12 months
Current Ratio
1.47x
Current assets ÷ current liab.
Quick Ratio
1.38x
Liquid assets coverage
Debt-to-Equity
0.85x
Total liabilities ÷ equity
Days Sales Outstanding
4 days
Avg. collection period
Income Statement Analysis
FY 2025
Year-to-date performance against the prior year, the three most recent months, and the full-year outlook (actuals through the reporting month, budget thereafter).
($)
YTD Actual
PY YTD
Var $
Var %
Aug 25
Sep 25
Oct 25
FY Outlook
Total Revenue
3,973,510
3,679,176
+294,334
8.0%
421,192
389,404
401,325
4,774,172
Total Cost of Goods Sold
1,240,590
1,163,411
+77,179
6.6%
130,570
116,602
118,391
1,496,802
Gross Profit
2,732,920
2,515,764
+217,155
8.6%
290,623
272,802
282,934
3,277,370
Gross Profit %
68.8%
68.4%
0.4%
—
69.0%
70.1%
70.5%
68.6%
Total Operating Expenses
2,200,000
2,037,037
+162,963
8.0%
220,000
220,000
220,000
2,626,250
EBITDA
532,920
478,727
+54,192
11.3%
70,623
52,802
62,934
651,120
EBITDA Margin %
13.4%
13.0%
0.4%
—
16.8%
13.6%
15.7%
13.6%
Operating Income
407,920
353,727
+54,192
15.3%
58,123
40,302
50,434
501,120
Net Income
354,586
300,394
+54,192
18.0%
52,789
34,968
45,100
437,120
Net Margin %
8.9%
8.2%
0.8%
—
12.5%
9.0%
11.2%
9.2%
Monthly Income Statement
Trailing Twelve Months
Trailing twelve months of income-statement performance, month by month.
Nov 24
Dec 24
Jan 25
Feb 25
Mar 25
Apr 25
May 25
Jun 25
Jul 25
Aug 25
Sep 25
Oct 25
T12 Total
Revenue
Food Sales
254,305
296,689
246,040
240,318
271,788
286,093
308,980
320,424
314,702
303,258
280,371
288,954
3,411,921
Beverage & Bar
81,236
94,776
78,596
76,768
86,821
91,391
98,702
102,358
100,530
96,874
89,563
92,305
1,089,919
Private Events & Catering
17,660
20,603
17,086
16,689
18,874
19,868
21,457
22,252
21,854
21,060
19,470
20,066
236,939
Total Revenue
353,201
412,068
341,722
333,775
377,483
397,351
429,139
445,033
437,086
421,192
389,404
401,325
4,738,779
Cost of Goods Sold
Food Cost
74,636
88,842
73,780
72,429
82,327
87,894
96,765
101,245
98,079
91,399
81,622
82,874
1,031,891
Beverage Cost
25,589
30,460
25,296
24,833
28,226
30,135
33,177
34,713
33,627
31,337
27,985
28,414
353,791
Paper & Packaging
6,397
7,615
6,324
6,208
7,057
7,534
8,294
8,678
8,407
7,834
6,996
7,103
88,448
Total Cost of Goods Sold
106,623
126,917
105,400
103,470
117,610
125,563
138,236
144,636
140,113
130,570
116,602
118,391
1,474,130
Gross Profit
246,578
285,151
236,322
230,305
259,874
271,788
290,903
300,397
296,973
290,623
272,802
282,934
3,264,649
Gross Profit %
69.8%
69.2%
69.2%
69.0%
68.8%
68.4%
67.8%
67.5%
67.9%
69.0%
70.1%
70.5%
68.9%
Operating Expenses
Hourly & Management Labor
114,815
114,815
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
1,469,630
Occupancy & Rent
29,630
29,630
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
379,259
Utilities
12,963
12,963
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
165,926
Marketing & Promotion
11,111
11,111
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
142,222
Repairs & Maintenance
9,259
9,259
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
118,519
Operating Supplies
9,259
9,259
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
118,519
General & Administrative
16,667
16,667
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
213,333
Total Operating Expenses
203,704
203,704
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
2,607,407
EBITDA
42,874
81,447
16,322
10,305
39,874
51,788
70,903
80,397
76,973
70,623
52,802
62,934
657,241
EBITDA Margin %
12.1%
19.8%
4.8%
3.1%
10.6%
13.0%
16.5%
18.1%
17.6%
16.8%
13.6%
15.7%
13.9%
Depreciation & Amortization
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
150,000
Operating Income
30,374
68,947
3,822
(2,195)
27,374
39,288
58,403
67,897
64,473
58,123
40,302
50,434
507,241
Interest Expense
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(64,000)
Pre-Tax Income
25,041
63,614
(1,511)
(7,529)
22,041
33,955
53,070
62,564
59,139
52,789
34,968
45,100
443,241
Net Income
25,041
63,614
(1,511)
(7,529)
22,041
33,955
53,070
62,564
59,139
52,789
34,968
45,100
443,241
Net Margin %
7.1%
15.4%
(0.4%)
(2.3%)
5.8%
8.5%
12.4%
14.1%
13.5%
12.5%
9.0%
11.2%
9.4%
Monthly Income Statement
Full-Year Outlook
Full calendar year: actual results through the reporting month (blue) blended with approved budget for the remaining months (orange). The final column is the full-year outlook.
Actual
Budget
Jan 25
Feb 25
Mar 25
Apr 25
May 25
Jun 25
Jul 25
Aug 25
Sep 25
Oct 25
Nov 25
Dec 25
FY Outlook
Revenue
Food Sales
246,040
240,318
271,788
286,093
308,980
320,424
314,702
303,258
280,371
288,954
266,066
310,411
3,437,404
Beverage & Bar
78,596
76,768
86,821
91,391
98,702
102,358
100,530
96,874
89,563
92,305
84,993
99,159
1,098,060
Private Events & Catering
17,086
16,689
18,874
19,868
21,457
22,252
21,854
21,060
19,470
20,066
18,477
21,556
238,709
Total Revenue
341,722
333,775
377,483
397,351
429,139
445,033
437,086
421,192
389,404
401,325
369,536
431,126
4,774,172
Cost of Goods Sold
Food Cost
73,780
72,429
82,327
87,894
96,765
101,245
98,079
91,399
81,622
82,874
82,776
96,572
1,047,762
Beverage Cost
25,296
24,833
28,226
30,135
33,177
34,713
33,627
31,337
27,985
28,414
28,380
33,110
359,233
Paper & Packaging
6,324
6,208
7,057
7,534
8,294
8,678
8,407
7,834
6,996
7,103
7,095
8,278
89,808
Total Cost of Goods Sold
105,400
103,470
117,610
125,563
138,236
144,636
140,113
130,570
116,602
118,391
118,252
137,960
1,496,802
Gross Profit
236,322
230,305
259,874
271,788
290,903
300,397
296,973
290,623
272,802
282,934
251,285
293,166
3,277,370
Gross Profit %
69.2%
69.0%
68.8%
68.4%
67.8%
67.5%
67.9%
69.0%
70.1%
70.5%
68.0%
68.0%
68.6%
Operating Expenses
Hourly & Management Labor
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
124,000
120,125
120,125
1,480,250
Occupancy & Rent
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
31,000
31,000
382,000
Utilities
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
14,000
13,563
13,563
167,125
Marketing & Promotion
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
11,625
11,625
143,250
Repairs & Maintenance
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
9,688
9,688
119,375
Operating Supplies
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
9,688
9,688
119,375
General & Administrative
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
17,438
17,438
214,875
Total Operating Expenses
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
220,000
213,125
213,125
2,626,250
EBITDA
16,322
10,305
39,874
51,788
70,903
80,397
76,973
70,623
52,802
62,934
38,160
80,041
651,120
EBITDA Margin %
4.8%
3.1%
10.6%
13.0%
16.5%
18.1%
17.6%
16.8%
13.6%
15.7%
10.3%
18.6%
13.6%
Depreciation & Amortization
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
150,000
Operating Income
3,822
(2,195)
27,374
39,288
58,403
67,897
64,473
58,123
40,302
50,434
25,660
67,541
501,120
Interest Expense
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(64,000)
Pre-Tax Income
(1,511)
(7,529)
22,041
33,955
53,070
62,564
59,139
52,789
34,968
45,100
20,326
62,207
437,120
Net Income
(1,511)
(7,529)
22,041
33,955
53,070
62,564
59,139
52,789
34,968
45,100
20,326
62,207
437,120
Net Margin %
(0.4%)
(2.3%)
5.8%
8.5%
12.4%
14.1%
13.5%
12.5%
9.0%
11.2%
5.5%
14.4%
9.2%
Monthly Balance Sheet
Trailing Twelve Months
Balance sheet by month. Total assets equal total liabilities and equity every month.
Nov 24
Dec 24
Jan 25
Feb 25
Mar 25
Apr 25
May 25
Jun 25
Jul 25
Aug 25
Sep 25
Oct 25
Assets
Current Assets
Cash & Cash Equivalents
284,671
321,259
287,651
250,153
243,907
249,454
275,045
308,903
336,690
356,508
358,266
372,731
Accounts Receivable
47,093
54,942
45,563
44,503
50,331
52,980
57,219
59,338
58,278
56,159
51,921
53,510
Inventory
28,433
33,844
28,107
27,592
31,363
33,483
36,863
38,570
37,364
34,819
31,094
31,571
Other Current Assets
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
Total Current Assets
395,197
445,046
396,321
357,248
360,601
370,918
404,126
441,810
467,331
482,486
476,280
492,811
Property, Plant & Equipment, net
1,189,167
1,190,000
1,190,833
1,191,667
1,192,500
1,193,333
1,194,167
1,195,000
1,195,833
1,196,667
1,197,500
1,198,333
Intangible Assets
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
120,000
Other Long-Term Assets
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Total Assets
1,764,364
1,815,046
1,767,154
1,728,915
1,733,101
1,744,251
1,778,293
1,816,810
1,843,165
1,859,152
1,853,780
1,871,145
Liabilities & Equity
Current Liabilities
Accounts Payable
85,298
101,533
84,320
82,776
94,088
100,450
110,589
115,709
112,091
104,456
93,282
94,713
Accrued Liabilities
115,000
115,000
115,000
115,000
115,000
115,000
115,000
115,000
115,000
115,000
115,000
115,000
Credit Cards Payable
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
Current Portion of Debt
95,000
95,000
95,000
95,000
95,000
95,000
95,000
95,000
95,000
95,000
95,000
95,000
Total Current Liabilities
325,298
341,533
324,320
322,776
334,088
340,450
350,589
355,709
352,091
344,456
333,282
334,713
Long-Term Debt
624,167
615,000
605,833
596,667
587,500
578,333
569,167
560,000
550,833
541,667
532,500
523,333
Total Liabilities
949,465
956,533
930,153
919,443
921,588
918,784
919,756
915,709
902,924
886,122
865,782
858,046
Equity
Common Stock
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
Paid-In Capital
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
350,000
Retained Earnings
679,899
743,512
742,001
734,472
756,513
790,468
843,537
906,101
965,241
1,018,030
1,052,998
1,098,099
Owner Distributions
(220,000)
(240,000)
(260,000)
(280,000)
(300,000)
(320,000)
(340,000)
(360,000)
(380,000)
(400,000)
(420,000)
(440,000)
Total Equity
814,899
858,512
837,001
809,472
811,513
825,468
858,537
901,101
940,241
973,030
987,998
1,013,099
Total Liabilities & Equity
1,764,364
1,815,046
1,767,154
1,728,915
1,733,101
1,744,251
1,778,293
1,816,810
1,843,165
1,859,152
1,853,780
1,871,145
Monthly Cash Flow Statement
Trailing Twelve Months
Indirect-method cash flow by month. Ending cash ties to the balance-sheet cash line each month.
Nov 24
Dec 24
Jan 25
Feb 25
Mar 25
Apr 25
May 25
Jun 25
Jul 25
Aug 25
Sep 25
Oct 25
Operating Activities
Net Income
25,041
63,614
(1,511)
(7,529)
22,041
33,955
53,070
62,564
59,139
52,789
34,968
45,100
Depreciation & Amortization
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
Change in Accounts Receivable
2,453
(7,849)
9,379
1,060
(5,828)
(2,649)
(4,238)
(2,119)
1,060
2,119
4,238
(1,589)
Change in Inventory
1,196
(5,412)
5,738
515
(3,770)
(2,121)
(3,380)
(1,707)
1,206
2,545
3,725
(477)
Change in Accounts Payable
(3,588)
16,235
(17,214)
(1,544)
11,311
6,363
10,139
5,120
(3,618)
(7,635)
(11,174)
1,431
Change in Accrued Liabilities
0
0
0
0
0
0
0
0
0
0
0
0
Cash from Operations
37,602
79,088
8,892
5,002
36,254
48,048
68,090
76,358
70,287
62,318
44,258
56,965
Investing Activities
Capital Expenditures
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
Cash from Investing
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
Financing Activities
Debt Principal Payments
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
Owner Distributions
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
Cash from Financing
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
Net Change in Cash
(4,898)
36,588
(33,608)
(37,498)
(6,246)
5,548
25,590
33,858
27,787
19,818
1,758
14,465
Beginning Cash
289,569
284,671
321,259
287,651
250,153
243,907
249,454
275,045
308,903
336,690
356,508
358,266
Ending Cash
284,671
321,259
287,651
250,153
243,907
249,454
275,045
308,903
336,690
356,508
358,266
372,731
Budget Variance Analysis
FY 2025
Actual results versus the approved budget for the current month, year-to-date, and full-year outlook.
Current Month — Oct 25
Actual
Budget
Var $
Var %
Total Revenue
401,325
388,783
+12,541
3.2%
FAV
Total Cost of Goods Sold
118,391
124,411
(6,020)
(4.8%)
Gross Profit
282,934
264,373
+18,561
7.0%
FAV
Operating Expenses
220,000
213,125
+6,875
3.2%
EBITDA
62,934
51,248
+11,686
22.8%
FAV
Operating Income
50,434
38,748
+11,686
30.2%
FAV
Net Income
45,100
33,414
+11,686
35.0%
FAV
Year to Date
Actual
Budget
Var $
Var %
Total Revenue
3,973,510
3,849,338
+124,172
3.2%
FAV
Total Cost of Goods Sold
1,240,590
1,231,788
+8,802
0.7%
Gross Profit
2,732,920
2,617,550
+115,370
4.4%
FAV
Operating Expenses
2,200,000
2,131,250
+68,750
3.2%
EBITDA
532,920
486,300
+46,620
9.6%
FAV
Operating Income
407,920
361,300
+46,620
12.9%
FAV
Net Income
354,586
307,966
+46,620
15.1%
FAV
Full Year (Outlook vs Budget)
Actual
Budget
Var $
Var %
Total Revenue
4,774,172
4,650,000
+124,172
2.7%
FAV
Total Cost of Goods Sold
1,496,802
1,488,000
+8,802
0.6%
Gross Profit
3,277,370
3,162,000
+115,370
3.6%
FAV
Operating Expenses
2,626,250
2,557,500
+68,750
2.7%
EBITDA
651,120
604,500
+46,620
7.7%
FAV
Operating Income
501,120
454,500
+46,620
10.3%
FAV
Net Income
437,120
390,500
+46,620
11.9%
FAV
Budget Income Statement
FY 2025
Approved operating budget for fiscal year 2025, by month.
Forward twelve months, driven by revenue growth, gross-margin and operating-expense assumptions, and working-capital turns (DSO / DPO / DIO).
Forecast Income Statement
Nov 25
Dec 25
Jan 26
Feb 26
Mar 26
Apr 26
May 26
Jun 26
Jul 26
Aug 26
Sep 26
Oct 26
NTM Total
Total Revenue
381,457
445,033
369,060
360,477
407,682
429,139
463,470
480,636
472,053
454,887
420,556
433,430
5,117,881
Total Cost of Goods Sold
113,627
135,290
112,356
110,306
125,388
133,891
147,441
154,284
149,434
139,196
124,248
126,128
1,571,589
Gross Profit
267,830
309,743
256,704
250,171
282,295
295,248
316,029
326,352
322,619
315,692
296,308
307,302
3,546,292
Gross Profit %
70.2%
69.6%
69.6%
69.4%
69.2%
68.8%
68.2%
67.9%
68.3%
69.4%
70.5%
70.9%
69.3%
Total Operating Expenses
220,000
220,000
237,600
237,600
237,600
237,600
237,600
237,600
237,600
237,600
237,600
237,600
2,816,000
EBITDA
47,830
89,743
19,104
12,571
44,695
57,648
78,429
88,752
85,019
78,092
58,708
69,702
730,292
EBITDA Margin %
12.5%
20.2%
5.2%
3.5%
11.0%
13.4%
16.9%
18.5%
18.0%
17.2%
14.0%
16.1%
14.3%
Depreciation & Amortization
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
150,000
Operating Income
35,330
77,243
6,604
71
32,195
45,148
65,929
76,252
72,519
65,592
46,208
57,202
580,292
Interest Expense
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(5,333)
(64,000)
Pre-Tax Income
29,997
71,910
1,271
(5,262)
26,861
39,814
60,596
70,918
67,186
60,259
40,875
51,869
516,292
Net Income
29,997
71,910
1,271
(5,262)
26,861
39,814
60,596
70,918
67,186
60,259
40,875
51,869
516,292
Net Margin %
7.9%
16.2%
0.3%
(1.5%)
6.6%
9.3%
13.1%
14.8%
14.2%
13.2%
9.7%
12.0%
10.1%
Forecast Balance Sheet (condensed)
Nov 25
Dec 25
Jan 26
Feb 26
Mar 26
Apr 26
May 26
Jun 26
Jul 26
Aug 26
Sep 26
Oct 26
Cash & Equivalents
372,836
417,822
386,991
351,780
350,390
361,879
395,124
437,403
473,146
500,233
507,713
528,868
Accounts Receivable
50,861
59,338
49,208
48,064
54,358
57,219
61,796
64,085
62,940
60,652
56,074
57,791
Inventory
30,300
36,077
29,962
29,415
33,437
35,704
39,318
41,142
39,849
37,119
33,133
33,634
Total Current Assets
488,997
548,237
501,160
464,258
473,185
489,802
531,238
577,630
610,936
633,004
631,920
655,293
PP&E, net
1,199,167
1,200,000
1,200,833
1,201,667
1,202,500
1,203,333
1,204,167
1,205,000
1,205,833
1,206,667
1,207,500
1,208,333
Total Assets
1,868,164
1,928,237
1,881,994
1,845,925
1,855,685
1,873,135
1,915,404
1,962,630
1,996,769
2,019,670
2,019,420
2,043,627
Accounts Payable
90,901
108,232
89,885
88,245
100,310
107,113
117,953
123,427
119,547
111,356
99,399
100,903
Total Current Liabilities
330,901
348,232
329,885
328,245
340,310
347,113
357,953
363,427
359,547
351,356
339,399
340,903
Long-Term Debt
514,167
505,000
495,833
486,667
477,500
468,333
459,167
450,000
440,833
431,667
422,500
413,333
Total Liabilities
845,068
853,232
825,718
814,911
817,810
815,446
817,120
813,427
800,381
783,023
761,899
754,236
Retained Earnings
1,128,096
1,200,005
1,201,276
1,196,013
1,222,875
1,262,689
1,323,285
1,394,203
1,461,389
1,521,647
1,562,522
1,614,391
Total Equity
1,023,096
1,075,005
1,056,276
1,031,013
1,037,875
1,057,689
1,098,285
1,149,203
1,196,389
1,236,647
1,257,522
1,289,391
Total Liabilities & Equity
1,868,164
1,928,237
1,881,994
1,845,925
1,855,685
1,873,135
1,915,404
1,962,630
1,996,769
2,019,670
2,019,420
2,043,627
3-Statement ForecastCash Flow
Next Twelve Months
Forecast cash flow. The model self-funds operations, capital spending, debt service, and distributions.
Nov 25
Dec 25
Jan 26
Feb 26
Mar 26
Apr 26
May 26
Jun 26
Jul 26
Aug 26
Sep 26
Oct 26
Operating Activities
Net Income
29,997
71,910
1,271
(5,262)
26,861
39,814
60,596
70,918
67,186
60,259
40,875
51,869
Depreciation & Amortization
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
Change in Accounts Receivable
2,649
(8,477)
10,130
1,144
(6,294)
(2,861)
(4,577)
(2,289)
1,144
2,289
4,577
(1,717)
Change in Inventory
1,270
(5,777)
6,116
547
(4,022)
(2,268)
(3,613)
(1,825)
1,293
2,730
3,986
(501)
Change in Accounts Payable
(3,811)
17,331
(18,347)
(1,640)
12,065
6,803
10,840
5,474
(3,880)
(8,191)
(11,958)
1,504
Change in Accrued Liabilities
0
0
0
0
0
0
0
0
0
0
0
0
Cash from Operations
42,605
87,487
11,669
7,289
41,111
53,989
75,745
84,779
78,243
69,587
49,980
63,655
Investing Activities
Capital Expenditures
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
Cash from Investing
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
(13,333)
Financing Activities
Debt Principal Payments
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
(9,167)
Owner Distributions
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
Cash from Financing
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
(29,167)
Net Change in Cash
105
44,987
(30,831)
(35,211)
(1,389)
11,489
33,245
42,279
35,743
27,087
7,480
21,155
Beginning Cash
372,731
372,836
417,822
386,991
351,780
350,390
361,879
395,124
437,403
473,146
500,233
507,713
Ending Cash
372,836
417,822
386,991
351,780
350,390
361,879
395,124
437,403
473,146
500,233
507,713
528,868
Margin Deep Dive · Restaurant
Prime Cost — the Number That Predicts Profit
Prime cost — cost of goods sold plus total labor — is the single number that predicts whether a restaurant makes money. The industry guardrail is 55–60% of sales. We track it every period and decompose the gap so management knows exactly where margin is leaking.
Prime Cost (P6)
60.4%
of net sales
vs 60% Target
+0.4 pts
over target
Food Cost (P6)
30.1%
trending down from 31.5%
Labor (P6)
23.2%
of net sales
6-Period Improvement
+3.8 pts
prime cost reduction
Prime Cost Trend — Composition vs 60% Target
Food + beverage + labor as a percent of net sales, by 4-week period.
Period
Net Sales
Food %
Beverage %
Labor %
Prime Cost %
vs 60% Target
P1
372,000
31.5%
7.6%
25.1%
64.2%
+4.2
P2
358,000
31.1%
7.5%
24.7%
63.3%
+3.3
P3
389,000
30.8%
7.4%
24.3%
62.5%
+2.5
P4
401,000
30.4%
7.3%
24.0%
61.7%
+1.7
P5
412,000
30.2%
7.2%
23.7%
61.1%
+1.1
P6
408,000
30.1%
7.1%
23.2%
60.4%
+0.4
Margin Deep Dive · Restaurant
Theoretical-vs-Actual Food Cost & Shrinkage
Theoretical vs. actual food cost is the single most important report in a restaurant. It compares what food cost should have been — from recipes and the mix actually sold — against what it actually was from inventory usage. The gap is waste, over-portioning, spoilage, comps, and theft. Closing it is found money.
Theoretical vs. Actual Food Cost
Recipes × mix sold vs. actual usage. Current 4-week period.
Category
Theoretical $
Actual $
Variance $
Δ %
Flag
Proteins
38,000
41,200
(3,200)
8.4%
OVER
Seafood
9,200
10,400
(1,200)
13.0%
OVER
Produce
12,400
13,100
(700)
5.6%
OVER
Dairy & Eggs
6,800
7,050
(250)
3.7%
OVER
Dry & Frozen
8,100
8,350
(250)
3.1%
OVER
Total Food Cost
74,500
80,100
(5,600)
7.5%
The $5.6K period gap annualizes to roughly $73K — the single largest controllable margin opportunity in the business.
Where the Gap Goes
Bridge from theoretical to actual food cost.
Inventory Usage, Waste & Shrinkage
Begin + purchases − end = usage, reconciled to theoretical, on high-value proteins.
Item
Begin
Purchases
End
Usage
Theoretical
Waste/Shrink
Ribeye
4,200
18,900
3,800
19,300
18,100
(1,200)
Chicken Breast
1,900
9,400
2,100
9,200
8,950
(250)
Atlantic Salmon
1,500
7,200
1,300
7,400
6,800
(600)
Ground Beef
1,100
6,300
1,000
6,400
6,150
(250)
Total
42,300
40,000
(2,300)
Margin Deep Dive · Restaurant
Menu Profitability & Plate-Level Costing
Feature popular & high margin — keep it prominentPromote high margin, low volume — drive demandReprice popular, thin margin — raise price / cut costRework or cut low volume & low margin
Menu Profitability Matrix — Popularity vs. Contribution Margin
Each plate placed by units sold per week (across) and dollars contributed per plate (up); dashed lines are the menu averages.
Plate Cost / Item Costing
Final column is the menu price needed for a 33% food cost and the increase to get there; items already at/under 33% show 'At goal.'
Menu Item
Price
Plate Cost
Food Cost %
Contribution
Units/Wk
Weekly CM
Price → 33% Food-Cost Goal
Clam Chowder
$11.00
$2.70
24.5%
$8.30
250
2,075
At goal
Crispy Calamari
$15.00
$4.50
30.0%
$10.50
180
1,890
At goal
Margherita Flatbread
$16.00
$3.80
23.8%
$12.20
120
1,464
At goal
Steamed Mussels
$18.00
$5.40
30.0%
$12.60
95
1,197
At goal
Caesar Salad
$14.00
$3.10
22.1%
$10.90
280
3,052
At goal
Harbor House Salad
$12.00
$2.80
23.3%
$9.20
160
1,472
At goal
Harbor Burger
$22.00
$5.50
25.0%
$16.50
340
5,610
At goal
Fish & Chips
$21.00
$8.90
42.4%
$12.10
300
3,630
+$5.97 → $26.97
Lobster Roll
$29.00
$10.80
37.2%
$18.20
90
1,638
+$3.73 → $32.73
Grilled Salmon
$32.00
$11.20
35.0%
$20.80
230
4,784
+$1.94 → $33.94
Seafood Linguine
$28.00
$11.20
40.0%
$16.80
110
1,848
+$5.94 → $33.94
Short Rib Risotto
$34.00
$13.60
40.0%
$20.40
70
1,428
+$7.21 → $41.21
Ribeye 14 oz
$46.00
$19.30
42.0%
$26.70
95
2,536
+$12.48 → $58.48
Veggie Power Bowl
$17.00
$6.00
35.3%
$11.00
60
660
+$1.18 → $18.18
Margin Deep Dive · Restaurant
Beverage Pour Cost & Vendor Price Variance
Beverage is where shrinkage hides — pour-cost variance by category exposes over-pouring and spillage that never shows on the P&L. Vendor price variance flags when a supplier drifts so you can renegotiate or reprice the menu before margin erodes.
Blended Pour Cost
22.9%
across all categories
Wine Pour
35.0%
1.0 pt over target
Liquor Pour
17.0%
1.0 pt under target
Commodities on Alert
3
ribeye, butter, fryer oil
Beverage / Pour Cost
Liquor, beer, and wine cost percent vs. target, broken out separately.
Category
Sales
Cost
Pour Cost %
Target %
Δ pts
Liquor
36,000
6,120
17.0%
18.0%
-1.0
Draft Beer
18,000
4,140
23.0%
22.0%
+1.0
Bottled Beer
8,000
2,080
26.0%
25.0%
+1.0
Wine
19,000
6,650
35.0%
34.0%
+1.0
N/A & Coffee
4,000
480
12.0%
15.0%
-3.0
Total Beverage
85,000
19,470
22.9%
Vendor Price Variance
Unit-cost movement on key commodities, with renegotiation alerts.
Commodity
Unit
Prior $
Current $
Δ %
Signal
Ribeye, choice
lb
$12
$14
11.7%
WATCH
Butter, AA
lb
$4
$5
20.7%
ALERT
Fryer Oil, 35 lb
case
$38
$44
17.1%
ALERT
Atlantic Salmon
lb
$10
$11
8.2%
WATCH
Chicken Breast
lb
$3
$3
(4.7%)
FAVORABLE
Russet Potatoes
lb
$1
$1
(6.5%)
FAVORABLE
Ribeye is up 11.7% and fryer oil 17.1% since last quarter — both flag the flat-rate menu for repricing.
