Insights / Sample output
Restaurant weekly flash and period P&L
The Tuesday flash, the closed period profit and loss, and the variance commentary that accompanies it. Figures illustrative; structure exact.
Delivered Tuesday, 9am
Weekly flash report
Five numbers, read in ten minutes, four days before the same information would appear in a month-end close.
| Week 32 · ended Sunday | Actual | Budget | Var | Last year | vs LY |
|---|---|---|---|---|---|
| Net sales | $148,320 | $142,000 | +4.5% | $136,900 | +8.3% |
| Covers | 3,104 | 3,020 | +2.8% | 2,986 | +4.0% |
| Average check | $47.78 | $47.02 | +1.6% | $45.85 | +4.2% |
| Food cost | 31.4% | 29.8% | +1.6 pts | 30.1% | +1.3 pts |
| Labour cost | 33.9% | 33.2% | +0.7 pts | 33.4% | +0.5 pts |
| Prime cost | 65.3% | 63.0% | +2.3 pts | 63.5% | +1.8 pts |
| Theoretical vs actual food | −$2,380 | — | — | — | — |
| Comps, voids and discounts | 2.8% | 2.0% | +0.8 pts | 2.1% | +0.7 pts |
Flash commentary
Sales beat budget 4.5% on covers, not price. Prime cost is 2.3 points over budget, and the whole of it is food. Theoretical usage says $2,380 of product left the building without a corresponding sale, and comps and voids ran 0.8 points high in the same week — those two figures are probably the same story. Worth pulling the void detail by server before Friday.
Delivered day 10
Period profit and loss
Period 8 of 13. Closed on a 4-4-5 calendar, so week counts are comparable period to period and year to year.
| Period 8 (4 weeks) | Actual | % sales | Budget % | Prior yr % |
|---|---|---|---|---|
| Net sales | 601,480 | 100.0% | 100.0% | 100.0% |
| Cost of sales | ||||
| Food | 181,046 | 30.1% | 29.8% | 30.0% |
| Beverage | 38,495 | 6.4% | 6.2% | 6.3% |
| Labour | ||||
| Hourly — kitchen | 96,838 | 16.1% | 15.8% | 15.9% |
| Hourly — front of house | 66,764 | 11.1% | 11.0% | 11.2% |
| Salaried management | 27,668 | 4.6% | 4.6% | 4.7% |
| Taxes and benefits | 22,255 | 3.7% | 3.6% | 3.7% |
| Prime cost | 433,066 | 72.0% | 71.0% | 71.8% |
| Controllable and occupancy | ||||
| Direct operating | 33,684 | 5.6% | 5.5% | 5.6% |
| Marketing | 12,030 | 2.0% | 2.0% | 1.9% |
| Utilities | 18,044 | 3.0% | 2.9% | 3.0% |
| Repairs and maintenance | 9,022 | 1.5% | 1.5% | 1.4% |
| Rent and occupancy | 48,118 | 8.0% | 8.0% | 8.2% |
| General and administrative | 18,044 | 3.0% | 3.0% | 3.1% |
| Restaurant-level EBITDA | 29,472 | 4.9% | 6.1% | 5.0% |
One point of prime cost on this volume is roughly $6,000 a period, or $78,000 a year. That is why it is reported weekly rather than monthly.