Restaurant profit and loss

Read it from the top

Sales come first, split at least into food and beverage if both are material. Cost of goods sits under the sales it belongs to. Labor sits under that, or beside it, as long as the reader can see prime cost without a calculator. Controllable expenses, occupancy, and depreciation follow. What is left is operating profit, before anyone argues about tax and debt.

One set of lines for every store

A group that lets each location invent account names cannot add the column up. The guide under this hub walks the lines. It is a starting chart, not a standard from a trade group.