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Restaurant Client
123 Any Street
St. Louis, MO 63000
December 31, 2000
OPERATING STATEMENT
See Accountants' Compilation Report
Restaurant Op Stmt - Food & Bev
CURRENT
PERIOD
TWELVE
MONTHS
CURR.
%
YTD
%
FOOD SALES
301 - Sales - Food
$
48,067.38
$
558,075.15 100.00 100.00
TOTAL FOOD SALES 48,067.38 558,075.15 100.00 100.00
FOOD COSTS
311 - Purchases - Food 17,669.25 204,061.30 36.76 36.57
TOTAL FOOD COSTS 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
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