Professional Documents
Culture Documents
Average
Sales
Highest
Sales
Break-Even
Estimate
SALES
0.0
0.0
COST OF SALES
0.0
0.0
GROSS PROFIT
0.0
0.0
0.0
PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0 Fixed Cost
0 Mixed Cost
0 Mixed Cost
CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Admin. & General
Repairs & Maint.
Total Controll. Exp.
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
CONTROLL. PROFIT
0.0
0.0
0.0
OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
Fixed Cost
Fixed Cost
Mostly Fixed
Mostly Fixed
0.0
0.0
0
0.0
Total Fixed Costs
Interest
Depreciation
Other Expenses
Other (Income)
INCOME BEFORE TAX
%
0.0
0.0
Average
Sales
High
Sales
SALES
0 100.0
100.0
COST OF SALES
0.0
0.0
0.0
GROSS PROFIT
0.0
0.0
0.0
PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Administrative & General
Repairs & Maintenance
Total Controllable Expenses
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
CONTROLLABLE PROFIT
0.0
0.0
0.0
OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0
0
0
0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
60%
Sales Equivalents:
Number of Periods per Year
Annual Sales
Average Weekly Sales
12
0
0
0 100.0
0.0%
0.0%
0
0
0
0
SALES
Food
Liquor
Beer
Wine
4000
4001
4002
4003
4004
4005
4006
4007
4008
4009
4020
4030
4040
4050
4060
COST OF SALES
4100
4110
4120
4130
4140
4150
4160
4200
4210
4220
4230
4240
4250
4260
4270
4280
EMPLOYEE BENEFITS
Payroll Taxes
Worker's Compensation Insurance
Group Insurance
Management Meals
Employee Meals
Awards & Prizes
Employee Parties & Sports Activities
Medical Expenses
4300
4305
4310
4315
4320
4325
4330
4335
4340
4345
4350
4355
4360
4365
4370
4375
4380
4385
4390
4400
4410
4420
4430
Food Meat
Seafood
Poultry
Produce
Bakery
Dairy
Grocery & Dry Goods
Non-alcoholic Beverages
Liquor
Bar Consumables
Beer
Wine
Paper (QSR)
4500
4510
4520
4530
4540
4545
4550
MARKETING
Selling & Promotion
Advertising
Public Relations
Research
Complimentary Food & Beverages
Discounted Food & Beverages
4600
4610
4620
4630
4640
UTILITIES
Electrical
Gas
Water
Trash Removal
4700
4705
4710
4715
4720
4725
4730
4735
4740
4745
4750
4755
4760
4765
4770
4775
4780
4785
4800
4810
4820
4830
4840
4850
5000
5010
5020
5030
5040
5050
5060
OCCUPANCY COSTS
Rent
Equipment Rental
Real Estate Taxes
Personal Property Taxes
Insurance-Property & Casualty
Other Municipal Taxes
6000
6010
6020
6030
7000
7010
7020
7030
7040
7050
7060
Average
Sales
Highest
Sales
Break-Even
Estimate
SALES
37,251 100.0
45,861
100.0
54,881 100.0
COST OF SALES
12,577
33.8
15,058
32.8
17,592
32.1
GROSS PROFIT
24,674
66.2
30,803
67.2
37,289
67.9
PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll
4,200
7,324
2,535
14,059
11.3
19.7
6.8
37.7
4,200
8,157
2,719
15,076
9.2
17.8
5.9
32.9
4,200
8,954
2,894
16,048
7.7
16.3
5.3
29.2
CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Admin. & General
Repairs & Maint.
Total Controll. Exp.
1,351
285
965
1,524
1,158
689
5,972
3.6
0.8
2.6
4.1
3.1
1.8
16.0
1,158
280
1,125
1,425
1,254
650
5,892
2.5
0.6
2.5
3.1
2.7
1.4
12.8
1,423
280
1,395
1,258
1,058
551
5,965
2.6
0.5
2.5
2.3
1.9
1.0
10.9
1,200
280
1,125
1,450
1,250
650
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
CONTROLL. PROFIT
4,643
12.5
9,835
21.4
15,276
27.8
OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs
2,350
450
226
1,125
4,151
6.3
1.2
0.6
3.0
11.1
2,350
450
521
1,125
4,446
5.1
1.0
1.1
2.5
9.7
2,350
450
385
1,125
4,310
4.3
0.8
0.7
2.0
7.9
2,350
450
521
1,125
Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost
Interest
Depreciation
Other Expenses
Other (Income)
INCOME BEFORE TAX
698
942
756
(225)
(1,679)
1.9
2.5
2.0
(0.6)
(4.5)
725
942
479
(442)
3,685
1.6
2.1
1.0
(1.0)
8.0
719
1.3
942
1.7
852
1.6
(325) (0.6)
8,778 16.0
Total Fixed Costs
725
942
480
(400)
26,523
Fixed Cost
Fixed Cost
Mostly Fixed
Mostly Fixed
Average
Sales
High
Sales
SALES
39,293 100.0
45,000
100.0
COST OF SALES
12,770
32.5
14,625
32.5
16,250
32.5
GROSS PROFIT
26,523
67.5
30,375
67.5
33,750
67.5
PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll
4,200
7,500
2,675
14,375
10.7
19.1
6.8
36.6
4,200
8,154
2,824
15,178
9.3
18.1
6.3
33.7
4,200
8,726
2,955
15,882
8.4
17.5
5.9
31.8
CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Administrative & General
Repairs & Maintenance
Total Controllable Expenses
1,200
280
1,125
1,450
1,250
650
5,955
3.1
0.7
2.9
3.7
3.2
1.7
15.2
1,200
280
1,125
1,450
1,250
650
5,955
2.7
0.6
2.5
3.2
2.8
1.4
13.2
1,200
280
1,125
1,450
1,250
650
5,955
2.4
0.6
2.3
2.9
2.5
1.3
11.9
CONTROLLABLE PROFIT
6,193
15.8
9,242
20.5
11,913
23.8
OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs
2,350
450
521
1,125
4,446
6.0
1.1
1.3
2.9
11.3
2,350
450
521
1,125
4,446
5.2
1.0
1.2
2.5
9.9
2,350
450
521
1,125
4,446
4.7
0.9
1.0
2.3
8.9
725
942
480
(400)
1.8
2.4
1.2
(1.0)
725
942
480
(400)
1.6
2.1
1.1
(0.9)
725
942
480
(400)
1.5
1.9
1.0
(0.8)
(0)
(0.0)
3,129
7.0
5,800
11.6
60%
12
471,520
9,068
14.5%
540,000
10,385
50,000 100.0
27.2%
600,000
11,538